Search Legislation

Advanced Search

National Insurance Contributions Act 2011

National Insurance Contributions Act 2011

2011 CHAPTER 3

Commentary on Sections

Part 1: Increases in rates

Section 1: Class 1 contributions

19.Section 1 specifies the changes to be made to section 8(2) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992) and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992) (calculation of primary Class 1 percentages).

20.Subsection (1)(a) provides that the main rate of Class 1 primary contributions (the employee contribution) is increased from 11% to 12%.

21.Subsection (1)(b) provides that the additional rate of Class 1 contributions (the additional primary percentage) is increased from 1% to 2%.

22.Subsection (2) provides that the Class 1 secondary contribution (the employer contribution) is increased from 12.8% to 13.8%.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: