PART 2Rates, limits and thresholds for National Insurance contributions
Amendments to the Social Security (Contributions) Regulations 20016
1
The Social Security (Contributions) Regulations 200119 are amended as follows.
2
In regulation 10 (earnings limits and thresholds)—
a
in the introductory words, for “2021” substitute “2022”
;
b
in paragraph (a) (lower earnings limit: primary Class 1 contributions) for “£120” substitute “£123”
;
c
in paragraph (c) (primary threshold: primary Class 1 contributions) for “£184” substitute “£190”
; and
d
in paragraph (d) (secondary threshold: secondary Class 1 contributions) for “£170” substitute “£175”
.
3
In regulation 11 (prescribed equivalents)—
a
in paragraph (3) (primary threshold)—
i
in sub-paragraph (a) for “£797” substitute “£823”
; and
ii
in sub-paragraph (b) for “£9,568” substitute “£9,880”
;
b
in paragraph (3A) (secondary threshold)—
i
in sub-paragraph (a) for “£737” substitute “£758”
; and
ii
in sub-paragraph (b) for “£8,840” substitute “£9,100”
.