Commentary on provisions of the Act Section 1: Rate of secondary Class 1 contributions
Section 1(1) amends section 9(2) SSCBA 1992 to increase the main secondary percentage of Class 1 NICs paid by employers from 13.8% to 15%.
	Section 1(2) makes equivalent provisions for Northern Ireland by amending SSCB(NI)A 1992.
	Section 1(3) specifies that the amendments that are made by section 1 take effect from 6 April 2025.