National Insurance Contributions Act 2011 (c. 3)

Part 1 U.K. Increases in rates

1 Class 1 contributions U.K.

(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 ”.