
1 

(1) This Order may be cited as the Social Security (Contributions, Re-rating) Order 1988 and shall come into force on 6th April 1988.
(2) In this Order “the Act” means the Social Security Act 1975.
2 

(1) Section 4 of the Act (incidence of Class 1 contributions) shall be amended in accordance with the provisions of this article.
(2) In subsection (6B) (primary earnings brackets)—
(a) for the figure £64.99 specified in respect of Bracket 1 there shall be substituted the figure £69.99;
(b) for the figures £65.00 and £99.99 specified in respect of Bracket 2 there shall be substituted respectively the figures £70.00 and £104.99;
(c) for the figure £100.00 specified in respect of Bracket 3 there shall be substituted the figure £105.00.
(3) In subsection (6E) (secondary earnings brackets)—
(a) for the figure £64.99 specified in respect of Bracket 1 there shall be substituted the figure £69.99;
(b) for the figures £65.00 and £99.99 specified in respect of Bracket 2 there shall be substituted respectively the figures £70.00 and £104.99;
(c) for the figures £100.00 and £149.99 specified in respect of Bracket 3 there shall be substituted respectively the figures £105.00 and £154.99;
(d) for the figure £150.00 specified in respect of Bracket 4 there shall be substituted the figure £155.00.
3 
In section 7 of the Act (Class 2 contributions)—
(a) in subsection (1) (weekly rate) for “£3.85” there shall be substituted “£4.05”;
(b) in subsection (5) (small earnings exception) for “£2,125” there shall be substituted “£2,250”.
4 
In section 8(1) of the Act (amount of Class 3 contributions) for “£3.75” there shall be substituted “£3.95”.
5 
In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
(a) for “£4,590” (lower limit) wherever that amount appears there shall be substituted in each of those sections “£4,750”;
(b) for “£15,340” (upper limit) there shall be substituted in each of those sections “£15,860”.
Signed by authority of the Secretary of State for Social Services.
Michael Portillo
Parliamentary Under-Secretary of State,
Department of Health and Social Security
29th March 1988Peter Lloyd
Michael Neubert
Two of the Lords Commissioners of Her Majesty’s Treasury
31st March 1988