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The Social Security (Contributions) (Amendment) Regulations 2010

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Draft Legislation:

This is a draft item of legislation item. This draft has since been made as a UK Statutory Instrument: The Social Security (Contributions) (Amendment) Regulations 2010 No. 834

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).

Regulation 2 introduces the changes made to the principal Regulations.

Regulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2010. Apart from the lower earnings limit, these remain unchanged.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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