Social security (Contributions) (Amendment) Regulations 2008 come into force

Implementation date: 6 April 2008

The Regulations amend the Social Security (Contributions) Regulations 2001. Regulation 10 is amended to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6 April 2008. The lower earnings limit rises from £87 to £90. The Regulations can be viewed on the OPSI website.