Social Security (Contributions) (Amendment) Regulations 2012 come into force

Implementation date: 26 March 2012

The Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004) to the effect that, for employees with more than one job, the calculation of the annual maxima for Class 1 and Class 4 national insurance contributions (NICs) takes account of changes to the rates of NICs made by the National Insurance Contributions Act 2011. The Regulations can be viewed on the UK legislation website.