National Insurance Contributions Act 2011

Part 1 Increases in rates

1 Class 1 contributions

(1) In section 8(2) of SSCBA 1992 and SSCB(NI)A 1992 (calculation of primary Class 1 percentages)—

(a) in paragraph (a) (main primary percentage), for “11” substitute “12”, and

(b) in paragraph (b) (additional primary percentage), for “1” substitute “2”.

(2) In section 9(2) of SSCBA 1992 and SSCB(NI)A 1992 (calculation of secondary Class 1 percentage), for “12.8” substitute “13.8”.

2 Class 4 contributions

(1) In section 15(3ZA) of SSCBA 1992 and SSCB(NI)A 1992 (Class 4 percentages)—

(a) in paragraph (a) (main Class 4 percentage), for “8” substitute “9”, and

(b) in paragraph (b) (additional Class 4 percentage), for “1” substitute “2”.

(2) In section 143(4)(b) of SSAA 1992 (power to alter contributions with a view to adjusting level of National Insurance Fund: main Class 4 percentage not to be increased to more than 8.25 per cent), for “8.25” substitute “9.25”.

3 Increased product of additional rates to be paid into National Insurance Fund

In section 162(5) of SSAA 1992 and section 142(5) of SSA(NI)A 1992 (destination of contributions: 100 per cent of product of additional primary percentage rate and additional Class 4 percentage rate to form part of health service allocation), for “100” substitute “50”.