[5 Earnings limits and thresholds for Class 1 contributions]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

Class 1 contributions

[5  Earnings limits and thresholds for Class 1 contributions]

[(1)     For the purposes of this Act there shall for every tax year be—

(a)     the following for primary Class 1 contributions—

(i)     a lower earnings limit,

(ii)     a primary threshold, and

(iii)     an upper earnings limit; and

(b)     a secondary threshold for secondary Class 1 contributions.

Those limits and thresholds shall

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