2011 No. 940
The Social Security (Contributions) (Amendment No. 2) Regulations 2011
Made
Coming into force
These Regulations are made by the Treasury in exercise of the powers conferred by sections 5(1) and 5(4) to (6), 19(4)(a) and (5A) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“the Contributions Act”)1 and sections 5(1) and 5(4) to 5(6), 19(4)(a) and (5A) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Contributions Act”)2.
Citation and commencement1
1
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2011.
2
These Regulations shall come into force on 6th April 2011.
Amendments to the Social Security (Contributions) Regulations 2001
2
The Social Security (Contributions) Regulations 20015 are amended as follows.
3
Amend regulation 10 (earnings limits and thresholds) as follows—
a
for “2010” substitute “2011”;
b
in paragraph (a)(lower earnings limit: primary Class 1 contributions) for “£97” substitute “£102”;
c
in paragraph (b)(upper earnings limit: primary Class 1 contributions) for “£844” substitute “£817”;
d
in paragraph (c)(primary threshold: primary Class 1 contributions) for “£110” substitute “£139”; and
e
in paragraph (d)(secondary threshold: secondary Class 1 contributions) for “£110” substitute “£136”.
4
1
Amend regulation 11 (prescribed equivalents) as follows.
2
Amend paragraph (2A) as follows—
a
in sub-paragraph (a) for “£3,656” substitute “£3,540”; and
b
in sub-paragraph (b) for “£43,875” substitute “£42,475”.
3
Amend paragraph (3) as follows—
a
in the introductory words for “the prescribed equivalents of the primary and secondary thresholds” substitute “the prescribed equivalents of the primary threshold”;
b
in sub-paragraph (a) for “£476” substitute “£602”; and
c
in sub-paragraph (b) for “£5,715” substitute “£7,225”.
4
After paragraph (3) insert—
3A
Subject to paragraphs (4) and (5), the prescribed equivalents of the secondary threshold shall be—
a
where the earnings period is a month, £589;
b
where the earnings period is a year, £7,072;
c
where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;
d
where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;
e
in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.
5
In paragraph (4) for “and paragraph (3)(c) and (d)” substitute “, paragraph (3)(c) and (d) and paragraph (3A)(c) and (d)”.
6
In paragraph (5) for “and paragraph (3)(e)” substitute “, paragraph (3)(e) and paragraph (3A)(e)”.
5
Amend regulation 131 (Married women and widows: reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage) as follows—
a
for “6th April 2003” substitute “6th April 2011”; and
b
for “4.85” substitute “5.85”.
(This note is not part of the Regulations)