The Social Security (Contributions) (Re-rating) (No. 2) Order 1991

• Citation: S.I. 1991/2909
• Sections: 5

Section 1 Citation, commencement and interpretation

(1) This Order may be cited as the Social Security (Contributions) (Re-rating) (No. 2) Order 1991 and shall come into force on 6th April 1992.

(2) In this Order “ the Act ” means the Social Security Act 1975.

Section 2 Weekly earnings figures for secondary earnings brackets

(1) Section 4 of the Act (incidence of Class 1 contributions) shall be amended in accordance with the provisions of this article.

(2) In subsection (6E) (secondary earnings brackets)—

(a) for the figure “£84.99” specified in respect of Bracket 1 there shall be substituted the figure “£89.99”;

(b) for the figures “£85.00” and “£129.99” specified in respect of Bracket 2 there shall be substituted respectively the figures “£90.00” and “£134.99”;

(c) for the figures “£130.00” and “£184.99” specified in respect of Bracket 3 there shall be substituted respectively the figures “£135.00” and “£189.99”;

(d) for the figure “£185.00” spin respect of Bracket 4 there shall be substituted the figure “£190.00”.

Section 3 Rate of, and small earnings exception from, Class 2 contributions

In section 7 of the Act (Class 2 contributions)—

(a) in subsection (1) (weekly rate) for the figure “£5.15” there shall be substituted the figure “£5.35”;

(b) in subsection (5) (small earnings exception) for the figure “£2,900” there shall be substituted the figure “£3,030”.

Section 4 Amount of Class 3 contributions

In section 8(1) of the Act (amount of Class 3 contributions) for the figure “£5.05” there shall be substituted the figure “£5.25”.

Section 5 Lower and upper limits for Class 4 contributions

In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—

(a) for the figure “£5,900” (lower limit) wherever it appears there shall be substituted in each of those sections the figure “£6,120”;

(b) for the figure “£20,280” (upper limit) there shall be substituted in each of those sections the figure “£21,060”.