National Insurance Contributions Act 2015 (Version in vigour from 2021-06-10 to )
Currency | No known outstanding effects |
Coming into Force | 10 June 2021 |
(1) SSCBA 1992 is amended as follows.(2) In section 9 (calculation of secondary Class 1 contributions) , in subsection (1A) , after paragraph (a) insert—“ section 9B(4) , (8) or (10) ; ” .(6) SSCB(NI) A 1992 is amended as follows.(7) In section 9 (calculation of secondary Class 1 contributions) , in subsection (1A) , after paragraph (a) insert—
- (aa) if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;
- “(1A) But this section does not apply to those earnings so far as section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to them.
- “(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1) (b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.
- (2) An earner is a “relevant apprentice”, in relation to an employment, if the earner—
- (a) is aged under 25, and
- (b) is employed, in the employment, as an apprentice.
- (aa) if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;
- “(1A) But this section does not apply to those earnings so far as section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to them.
- “(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1) (b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.
- (2) An earner is a “relevant apprentice”, in relation to an employment, if the earner—
- (a) is aged under 25, and
- (b) is employed, in the employment, as an apprentice.
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