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Legislation
National Insurance Contributions Act 2011

Part 1 Increases in rates

  • Section 1 Class 1 contributions
  • Section 2 Class 4 contributions
  • Section 3 Increased product of additional rates to be paid into National Insurance Fund
  1. Part 1 · Increases in rates
  2. Class 4 contributions

Section 2 | Class 4 contributions

From legislation.gov.uk

(1)In section 15(3ZA) of SSCBA 1992 and SSCB(NI)A 1992 (Class 4 percentages)—

(a)in paragraph (a) (main Class 4 percentage), for “8” substitute “ 9 ”, and

(b)in paragraph (b) (additional Class 4 percentage), for “1” substitute “ 2 ”.

(2)In section 143(4)(b) of SSAA 1992 (power to alter contributions with a view to adjusting level of National Insurance Fund: main Class 4 percentage not to be increased to more than 8.25 per cent), for “8.25” substitute “ 9.25 ”.

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