Increase to lower earnings limit for national insurance contributions comes into force

Implementation date: 6 April 2012

The lower earnings limit for primary Class 1 national insurance contributions increases from £102 to £107. The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2012 (SI 2012/804) can be viewed on the UK legislation website. The Social Security (Contributions) (Re-rating) Order 2012 (SI 2012/807), which increases the rates of Class 2 and Class 3 contributions, can also be viewed on the UK legislation website.