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%.