9 Reduction of secondary Class 1 contributions for certain age groups
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

Introduction of age-related secondary percentage

9  Reduction of secondary Class 1 contributions for certain age groups

(1)     SSCBA 1992 is amended as follows.

(2)     In section 9 (calculation of secondary Class 1 contributions)—

(a)     in subsection (1) for “the secondary percentage” substitute “the relevant percentage”, and

(b)     after subsection (1) insert—

“(1A)     For the purposes of subsection (1) “the relevant percentage” is—

(a)     if section 9A below applies to the earnings, the age-related secondary percentage;

(b)     otherwise, the secondary percentage.”

(3)     After section 9 insert—

“9A The age-related secondary percentage

(1)     Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner falls within an age group specified in column 1 of the table in subsection (3).

(2)     For the purposes of section 9(1A)(a) above, the age-related secondary percentage is the percentage for the earner's age group specified in column 2 of the table.

(3)     Here is the table—

Age groupAge-related secondary percentage
Under 210%

(4)     The Treasury may by regulations amend the table—

(a)

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