The Social Security (Contributions) (Amendment No. 2) Regulations 2011

• Citation: S.I. 2011/940
• Sections: 5

Section 1 Citation and commencement

(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.

Section 2 Amendments to the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

Section 3 Amendments to the Social Security (Contributions) Regulations 2001

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”.

Section 4 Amendments to the Social Security (Contributions) Regulations 2001

(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)”.

Section 5 Amendments to the Social Security (Contributions) Regulations 2001

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”.