
1 

(1) This Order may be cited as the Social Security (Contributions) (Re-rating) Order 1991 and shall come into force on 6th April 1991.
(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 (6E) (secondary earnings brackets)—
(a) for the figure £79.99 specified in respect of Bracket 1 there shall be substituted the figure £84.99 and for the percentage rate figure 5 there shall be substituted the figure 4.6;
(b) for the figures £80.00 and £124.99 specified in respect of Bracket 2 there shall be substituted respectively the figures £85.00 and £129.99 and for the percentage rate figure 7 there shall be substituted the figure 6.6;
(c) for the figures £125.00 and £174.99 specified in respect of Bracket 3 there shall be substituted respectively the figures £130.00 and £184.99 and for the percentage rate figure 9 there shall be substituted the figure 8.6;
(d) for the figure £175.00 specified in respect of Bracket 4 there shall be substituted the figure £185.00 and for the percentage rate figure 10.45 there shall be substituted the figure 10.4.
3 
In section 7 of the Act (Class 2 contributions)—
(a) in subsection (1) (weekly rate) for the figure £4.55 there shall be substituted the figure £5.15;
(b) in subsection (5) (small earnings exception) for the figure £2,600 there shall be substituted the figure £2,900.
4 
In section 8(1) of the Act (amount of Class 3 contributions) for the figure £4.45 there shall be substituted the figure £5.05.
5 
In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
(a) for the figure £5,450 (lower limit) wherever it appears there shall be substituted in each of those sections the figure £5,900;
(b) for the figure £18,200 (upper limit) there shall be substituted in each of those sections the figure £20,280.
Signed by authority of the Secretary of State for Social Security.
Nicholas Scott
Minister of State,
Department of Social Security
1st March 1991We Consent,
Sydney Chapman
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
5th March 1991