Social Security (Contributions) (Amendment) Regulations 2009 come into force

Implementation date: 6 April 2009

The Regulations amend the Social Security (Contributions) Regulations 2001 to reflect the changes made by the Pensions Act 2007 and the National Insurance Contributions Act 2008 as regards the upper accrual point (UAP). The UAP is the new threshold for the calculation of both State Second Pension and contracted-out rebates. The Regulations can be viewed on the OPSI website.