Social Security (Contributions) (Re-rating) Order 2013 comes into force

Implementation date: 6 April 2013

The order changes the rates of Class 2 and Class 3 contributions specified in ss.11(1) and 13(1) of the Social Security Contributions and Benefits Act 1992 to £2.70 and £13.55 respectively. It also increases the amount of earnings below which an earner may be excepted from liability for Class 2 contributions, and increases the lower limit and decreases the upper limit of profits specified in ss.15 and 18 of the Act, between which Class 4 contributions are payable at the main Class 4 rate. The order can be viewed on the UK legislation website.