Section 9 — Social Security Contributions and Benefits Act 1992: Calculation of secondary Class 1 contributions.

Calculation of secondary Class 1 contributions. 9 1 Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the relevant percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent). 1A For the purposes of subsection (1) “the relevant percentage” is—

a if section 9A below applies to the earnings, the age-related secondary percentage; aa if section 9B below (zero-rate secondary Class 1 contributions for certain apprentices) applies to the earnings, 0%;

b otherwise, the secondary percentage.

2 For the purposes of this Act the secondary percentage is 15% ; but that percentage is subject to alteration under sections 143 and 145 of the Administration Act.

3 Subsection (1) above is subject to—

a regulations under section 6(6) above;

b regulations under sections 116 to 120 below; ... c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .