The Social Security (Contributions) (Re-rating) Order 1991
This Order reduces the percentage rates appropriate to, and increases the amounts of weekly earnings specified, in the secondary earnings brackets in section 4(6E) of the Social Security Act 1975 (“the Act”) determining the rate at which Class 1 contributions are payable under that Act (article 2). The percentage rates appropriate to the relevant secondary earnings brackets are reduced, in respect of Bracket 1 from 5% to 4.6%, in respect of Bracket 2 from 7% to 6.6%, in respect of Bracket 3 from 9% to 8.6% and in respect of Bracket 4 from 10.45% to 10.4%. The increases in amounts of weekly earnings in respect of Bracket 1 are from £79.99 to £84.99, in respect of Bracket 2 are from £80.00 and £124.99 to £85.00 and £129.99, in respect of Bracket 3 are from £125.00 and £174.99 to £130.00 and £184.99 and in respect of Bracket 4 are from £175.00 to £185.00.