Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013 come into force

Implementation date: 6 April 2013

The Regulations amend the lower earnings limit for primary Class 1 national insurance contributions to £109 and the upper earnings limit to £797. They also change the primary and secondary thresholds for primary and secondary Class 1 contributions. The Regulations can be viewed on the UK legislation website.