8 Upper secondary threshold for earnings
National Insurance Contributions Act 2022 (2022 c 9) | Legislation

Upper secondary threshold

8  Upper secondary threshold for earnings

(1)     For the purposes of section 1, for the tax [years beginning with 6 April 2022][, 6 April 2023 and 6 April 2024]—

(a)     the upper secondary threshold is £481, and

(b)     the prescribed equivalent for earners paid otherwise than weekly is—

(i)     where the earnings period is a month, £2,083;

(ii)     where the earnings period is a year, £25,000;

(iii)     where the earnings period is a multiple of a week, £25,000 divided by 52 and multiplied by the multiple;

(iv)     where the earnings period is a multiple of a month, £25,000 divided by 12 and multiplied

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