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National Insurance Contributions (Secondary Class 1 Contributions) Act 2025

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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.
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Legislation relating to the existing system of NICs and social security benefits is set out in a combination of primary and subordinate legislation. The most relevant provisions are:
1. Social Security Contributions and Benefits Act 1992 (SSCBA 1992).
2. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A 1992).
3. National Insurance Contributions Act 2014 (NICA 2014)
4. Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
These provisions will continue to be the main legislation dealing with NICs.