5. In regulation 11 (prescribed equivalents)—
(a)in paragraph (1)—
(i)in the introductory words for “and the primary and secondary thresholds” substitute “, the primary and secondary thresholds and the upper secondary thresholds”; and
(ii)in sub-paragraph (a)—
(aa)for “and 9(1)” substitute “9(1), 9A(9), and 9B(6)”; and
(bb)for “and the calculation of secondary Class 1 contributions” substitute “, the calculation of secondary Class 1 contributions, the calculation of secondary Class 1 contributions in relation to the Under 21 age group and the calculation of secondary Class 1 contributions in relation to relevant apprentices”;
(b)in paragraph (2A)—
(i)in sub-paragraph (a) for “£3,532” substitute “£3,583”; and
(ii)in sub-paragraph (b) for “£42,385” substitute “£43,000”;
(c)in paragraph (3B)—
(i)in sub-paragraph (a) for “£3,532” substitute “£3,583”; and
(ii)in sub-paragraph (b) for “£42,385” substitute “£43,000”;
(d)after sub-paragraph (3B) insert—
“(3C) Subject to paragraphs (4) and (5), the prescribed equivalents of the upper secondary threshold for secondary Class 1 contributions in relation to relevant apprentices shall be—
(a)where the earnings period is a month, £3,583;
(b)where the earnings period is a year, £43,000;
(c)where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
(d)where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
(e)in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.”;
(e)in paragraph (4), for “ and paragraph (3B)(c) and (d)” substitute “, paragraph (3B)(c) and (d) and paragraph (3C)(c) and (d)”; and
(f)in paragraph (5), for “ and paragraph (3B)(e)” substitute “, paragraph (3B)(e) and paragraph (3C)(e)”.