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National Insurance Contributions (Increase of Thresholds) Act 2022
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- UK Public General Acts
- 2022 c. 16
- Section 2
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2Increase in lower limit of profits for Class 4 contributions
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(1)In sections 15(3)(a) and 18(1)(c) and (1A)(a) of—
(a)the Social Security Contributions and Benefits Act 1992, and
(b)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
for “£9,880” (the lower limit of profits) substitute “£11,908”.
(2)The amendments made by subsection (1) are treated as having come into force on 6 April 2022.
(3)In those sections, for “£11,908” (as substituted by subsection (1)) substitute “£12,570”.
(4)The amendments made by subsection (3) come into force on 6 April 2023.
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