- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Where a secondary Class 1 contribution is payable, the amount of that contribution shall be the appropriate secondary percentage of the earnings paid in the week in respect of the employment in question.
(2)For the purposes of subsection (1) above, the “appropriate secondary percentage”, in relation to the earner’s earnings, is the percentage specified in subsection (3) below as appropriate to the secondary earnings bracket (or the prescribed equivalent in the case of earners paid otherwise than weekly) into which those earnings fall.
(3)The secondary earnings brackets and the percentages appropriate to them shall be as set out below—
Weekly earnings | Appropriate percentage | |
---|---|---|
Bracket 1 | Current lower earnings limit to £89.99 | 4.6 per cent. |
Bracket 2 | £90.00 to £134.99 | 6.6 per cent. |
Bracket 3 | £135.00 to £189.99 | 8.6 per cent. |
Bracket 4 | £190.00 or more | 10.4 per cent. |
(4)Subsections (1) and (3) above are subject as mentioned below, that is to say—
(a)subsection (1) is subject to section 27 of the Pensions Act and to regulations under section 6(5) above and sections 116 to 120 below;
(b)subsection (3) is subject to any order under Part IX of the Administration Act (alteration of contributions and earnings brackets).
(5)The power conferred by subsection (2) above to prescribe an equivalent of a bracket includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that bracket.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: