National Insurance Contributions Act 2022
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
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 , 6 April 2024 , 6 April 2025 and 6 April 2026 — (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 by the multiple; (v) in any other case, £25,000 divided by 365 and multiplied by the number of days in the earnings period. (2) For the purposes of section 6, for the tax years beginning with 6 April 2021 , 6 April 2022 , 6 April 2023 , 6 April 2024 , 6 April 2025, 6 April 2026 and 6 April 2027 — (a) the upper secondary threshold is £967, and (b) the prescribed equivalent for earners paid otherwise than weekly is— (i) where the earnings period is a month, £4,189; (ii) where the earnings period is a year, £50,270; (iii) where the earnings period is a multiple of a week, £50,270 divided by 52 and multiplied by the multiple; (iv) where the earnings period is a multiple of a month, £50,270 divided by 12 and multiplied by the multiple; (v) in any other case, £50,270 divided by 365 and multiplied by the number of days in the earnings period. (3) Amounts determined in accordance with— (a) subsection (1)(b)(iii) or (iv), or subsection (2)(b)(iii) or (iv), if not whole pounds, are to be rounded up to the next whole pound; (b) subsection (1)(b)(v) or (2)(b)(v) are to be calculated to the nearest penny, and any amount of a halfpenny or less is to be disregarded. (4) The Treasury may by regulations provide that there is to be an upper secondary threshold for secondary Class 1 contributions for the purposes of any tax year after the tax year 2022-23 to which section 1 or 6 relates. (5) The threshold for any tax year is to be the amount specified for that tax year by the regulations. (6) The regulations may prescribe an equivalent of an upper secondary threshold in relation to earners paid otherwise than weekly (and references in any Act to the “prescribed equivalent”, in the context of an upper secondary threshold for the purposes of section 1 or 6, are references to the equivalent prescribed in reliance on this subsection in relation to such earners). (7) The power to prescribe an equivalent includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that threshold. (8) The regulations may amend this section.
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 , 6 April 2024 , 6 April 2025 and 6 April 2026 — (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 by the multiple; (v) in any other case, £25,000 divided by 365 and multiplied by the number of days in the earnings period. (2) For the purposes of section 6, for the tax years beginning with 6 April 2021 , 6 April 2022 , 6 April 2023 , 6 April 2024 , 6 April 2025, 6 April 2026 and 6 April 2027 — (a) the upper secondary threshold is £967, and (b) the prescribed equivalent for earners paid otherwise than weekly is— (i) where the earnings period is a month, £4,189; (ii) where the earnings period is a year, £50,270; (iii) where the earnings period is a multiple of a week, £50,270 divided by 52 and multiplied by the multiple; (iv) where the earnings period is a multiple of a month, £50,270 divided by 12 and multiplied by the multiple; (v) in any other case, £50,270 divided by 365 and multiplied by the number of days in the earnings period. (3) Amounts determined in accordance with— (a) subsection (1)(b)(iii) or (iv), or subsection (2)(b)(iii) or (iv), if not whole pounds, are to be rounded up to the next whole pound; (b) subsection (1)(b)(v) or (2)(b)(v) are to be calculated to the nearest penny, and any amount of a halfpenny or less is to be disregarded. (4) The Treasury may by regulations provide that there is to be an upper secondary threshold for secondary Class 1 contributions for the purposes of any tax year after the tax year 2022-23 to which section 1 or 6 relates. (5) The threshold for any tax year is to be the amount specified for that tax year by the regulations. (6) The regulations may prescribe an equivalent of an upper secondary threshold in relation to earners paid otherwise than weekly (and references in any Act to the “prescribed equivalent”, in the context of an upper secondary threshold for the purposes of section 1 or 6, are references to the equivalent prescribed in reliance on this subsection in relation to such earners). (7) The power to prescribe an equivalent includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that threshold. (8) The regulations may amend this section.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.