National Insurance Contributions (Increase of Thresholds) Act 2022
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Change 1
1 Increase of primary threshold for primary Class 1 contributions
(1) The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows. (2) In regulation 10(c) (primary threshold) for “£190” substitute “£242”. (3) In regulation 11(3) (prescribed equivalents)— (a) in sub-paragraph (a), for “£823” substitute “£1,048”; (b) in sub-paragraph (b), for “£9,880” substitute “£12,570”. (4) The amendments made by subsections (2) and (3) come into force on 6 July 2022 (and accordingly do not affect any liability to primary Class 1 contributions for any tax week commencing before that date).
1 Increase of primary threshold for primary Class 1 contributions
(1) The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows. (2) In regulation 10(c) (primary threshold) for “£190” substitute “£242”. (3) In regulation 11(3) (prescribed equivalents)— (a) in sub-paragraph (a), for “£823” substitute “£1,048”; (b) in sub-paragraph (b), for “£9,880” substitute “£12,570”. (4) The amendments made by subsections (2) and (3) come into force on 6 July 2022 (and accordingly do not affect any liability to primary Class 1 contributions for any tax week commencing before that date).
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