Section 1 | Class 1 contributions

(1)In section 8(2) of SSCBA 1992 and SSCB(NI)A 1992 (calculation of primary Class 1 percentages)—

(a)in paragraph (a) (main primary percentage), for “11” substitute “ 12 ”, and

(b)in paragraph (b) (additional primary percentage), for “1” substitute “ 2 ”.

(2)In section 9(2) of SSCBA 1992 and SSCB(NI)A 1992 (calculation of secondary Class 1 percentage), for “12.8” substitute “ 13.8 ”.