The Social Security (Contributions) (Re-rating) Order 2008
This Order increases the rates of Class 2 and Class 3 contributions specified in sections 11(1) and 13(1) of the Social Security Contributions and Benefits Act 1992 ( “the Act”) from £2.20 to £2.30 and from £7.80 to £8.10. It also increases the amount of earnings specified in section 11(4) of the Act, below which an earner may be excepted from liability for Class 2 contributions from £4,635 to £4,825 (Articles 2 and 3).