The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013

• Citation: S.I. 2013/558
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013 and come into force on 6th April 2013.

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

In regulation 10 (earnings limits and thresholds)—

(a) for “2012” substitute “2013”;

(b) in paragraph (a) (lower earnings limit: primary Class 1 contributions) for “£107” substitute “£109”;

(c) in paragraph (b) (upper earnings limit: primary Class 1 contributions) for “£817” substitute “£797”;

(d) in paragraph (c) (primary threshold: primary Class 1 contributions) for “£146” substitute “£149”; and

(e) in paragraph (d) (secondary threshold: secondary Class 1 contributions) for “£144” substitute “£148”.

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

In regulation 11 (prescribed equivalents)—

(a) in paragraph (2A)—

(i) in sub-paragraph (a) for “£3,540” substitute “£3,454”; and

(ii) in sub-paragraph (b) for “£42,475” substitute “£41,450”;

(b) in paragraph (3)—

(i) in sub-paragraph (a) for “£634” substitute “£646”; and

(ii) in sub-paragraph (b) for “£7,605” substitute “£7,755”;

(c) in paragraph (3A)—

(i) in sub-paragraph (a) for “£624” substitute “£641”; and

(ii) in sub-paragraph (b) for “£7,488” substitute “£7,696”.