Search Legislation

Title: (or keywords in the title)

Year:

Number:

Type:

Advanced Search

National Insurance Contributions (Secondary Class 1 Contributions) Act 2025

Table of Contents
Content
Explanatory Notes

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.
More Resources
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 enactedversion 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 Act deals with the following matters:
- An increase in the rate of secondary Class 1 contributions
- A reduction in the secondary threshold for Class 1 contributions
- An increase in the Employment Allowance and removal of the eligibility threshold of secondary Class 1 NICs liabilities of less than £100,000 in the previous tax year