The Social Security (Contributions) (Re-rating) Order 1991

• Citation: S.I. 1991/505
• Sections: 5

Section 1 Citation, commencement and interpretation

(1) This Order may be cited as the Social Security (Contributions) (Re-rating) Order 1991 and shall come into force on 6th April 1991.

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

Section 2 Weekly earnings figures and appropriate percentage rates 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 £79.99 specified in respect of Bracket 1 there shall be substituted the figure £84.99 and for the percentage rate figure 5 there shall be substituted the figure 4.6;

(b) for the figures £80.00 and £124.99 specified in respect of Bracket 2 there shall be substituted respectively the figures £85.00 and £129.99 and for the percentage rate figure 7 there shall be substituted the figure 6.6;

(c) for the figures £125.00 and £174.99 specified in respect of Bracket 3 there shall be substituted respectively the figures £130.00 and £184.99 and for the percentage rate figure 9 there shall be substituted the figure 8.6;

(d) for the figure £175.00 specified in respect of Bracket 4 there shall be substituted the figure £185.00 and for the percentage rate figure 10.45 there shall be substituted the figure 10.4.

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 £4.55 there shall be substituted the figure £5.15;

(b) in subsection (5) (small earnings exception) for the figure £2,600 there shall be substituted the figure £2,900.

Section 4 Amount of Class 3 contributions

In section 8(1) of the Act (amount of Class 3 contributions) for the figure £4.45 there shall be substituted the figure £5.05.

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 £5,450 (lower limit) wherever it appears there shall be substituted in each of those sections the figure £5,900;

(b) for the figure £18,200 (upper limit) there shall be substituted in each of those sections the figure £20,280.