Alteration of reduced rates of Class 1 contributions for salary related contracted-out schemes – Northern Ireland5

1

This article applies for the purposes of section 37 of the Northern Ireland Act (reduced rates of Class 1 contributions).

2

In section 37(1A) of the Northern Ireland Act (reduced rates of primary Class 1 contributions) for “1.6 per cent” substitute “1.4 per cent”.

3

In section 37(1B) of the Northern Ireland Act9 (reduced rates of secondary Class 1 contributions) for “3.7 per cent” substitute “3.4 per cent”.