
1 
These regulations may be cited as the Social Security (Earnings Factor) Amendment Regulations 1987 and shall come into force on 29th March 1987.
2 
For the tax year commencing 6th April 1986, paragraph 2 of Schedule 1 to the Social Security (Earnings Factor) Regulations 1979 shall have effect as if for sub-paragraphs (e) and (f) there were substituted the following sub-paragraphs—“
(e) F is—
(i) in relation to any Class 1 contributions paid at a rate specified in section 4(6)—(6B) of the Act—(aa) 1.8 where P − Q is less than £156;(bb) 142P-Q+0.89where P − Q is not less than £156 but not greater than £1,290.91;(cc) 1, where P − Q is greater than £1,290.91;
(ii) in relation to any Class 1 contributions paid at a rate so specified as modified by regulations under section 128 of the Act—(aa) 1.976, where P is less than £127.90;(bb) 140.2P+0.88, where P is not less than £127.90 but not greater than £1,161.82;(cc) 1, where P is greater than £1,161.82;
(iii) in relation to any Class 1 contributions paid at a rate so specified as modified by regulations under section 129 of the Act—(aa) 1.842, where P is less than £148.18;(bb) 141.5P+0.887, where P is not less than £148.18 but not greater than £1,255.05;(cc) 1, where P is greater than £1,255.05;
(iv) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act in a year in which no payment is made of contributions to which head (i) above applies—(aa) 1.8, where P − Q is less than £98.80;(bb) 177.84P-Q, where P − Q is not less than £98.80 but not greater than £177.84;(cc) 1, where P − Q is greater than £177.84;
(v) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act in a year in which there are also paid contributions to which head (i) applies—(aa) 1.8, where P − Q is less than £156;(bb) 142P-Q+0.89where P − Q is not less than £156 but not greater than £1,290.91;(cc) 1, where P − Q is greater than £1,290.91;
(vi) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act as modified by regulations under section 128 of the Act—(aa) 1.976, where P − Q is less than £81.02;(bb) 160.06P-Q, where P − Q is not less than £81.02 but not greater than £160.06;(cc) 1, where P − Q is greater than £160.06;
(vii) in relation to such part of any Class 1 contributions as is paid at the normal percentage in accordance with section 27(1)(a) of the Pensions Act as modified by regulations under section 129 of the Act—(aa) 1.842, where P − Q is less than £93.86;(bb) 172.90P-Q, where P − Q is not less than £93.86 but not greater than £172.90;(cc) 1, where P − Q is greater than £172.90;
(f) G is—
(i) in relation to any Class 1 contributions paid at the highest of the rates specified in section 4(6)—(6B) of the Act or to any contracted-out contributions ascertained by reference to section 27(2)(a) of the Pensions Act—(aa) 2.4, where Q is less than £48.48;(bb) 72Q+0.915, where Q lies between £48.48 and £847.06;(cc) 1, where Q is greater than £847.06;
(ii) in relation to any contracted-out contributions ascertained by reference to section 27(2)(a) of the Pensions Act, as modified by regulations under section 128 of the Act—(aa) 3.05, where Q is less than £33.05;(bb) 71Q+0.902, where Q lies between £33.05 and £724.49;(cc) 1, where Q is greater than £724.49;
(iii) in relation to any contracted-out contributions ascertained by reference to section 27(2)(a) of the Pensions Act, as modified by regulations under section 129 of the Act—(aa) 2.54, where Q is less than £44.20;(bb) 72Q+0.911, where Q lies between £44.20 and £808.99;(cc) 1, where Q is greater than £808.99;and the amount resulting shall be rounded to the nearest whole penny.”.
Signed by authority of the Secretary of State for Social Services.
John Major
Minister of State,
Department of Health and Social Security
3rd March 1987