National Insurance Contributions Act 2008

6(1)Paragraph 1 of Schedule 1 (Class 1 contributions where earner employed in more than one employment) is amended as follows.U.K.

(2)In sub-paragraph (3) (as it has effect without the amendments made by paragraph 45(2) of Schedule 4 to the Pensions Act 2007 (c. 22))—

(a)in paragraph (b), for “the current upper earnings limit” (in both places) substitute “ the upper accrual point ”,

(b)after that paragraph insert—

“(ba)if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any), exceeds the upper accrual point and does not exceed the current upper earnings limit,”,

(c)in paragraph (c), for “the current upper earnings limit” (in both places) substitute “ the upper accrual point ”, and

(d)after that paragraph insert—

“(ca)if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), exceeds the upper accrual point and does not exceed the current upper earnings limit,”.

(3)In sub-paragraph (3) (as amended by sub-paragraph (2) above and by paragraph 45(2) of Schedule 4 to the Pensions Act 2007 (c. 22))—

(a)omit paragraph (ba),

(b)in paragraph (c)—

(i)omit “if some of the aggregated earnings are attributable to COSRS service,”, and

(ii)for “the current upper earnings limit” substitute “ the upper accrual point ”, and

(c)in paragraph (ca), omit—

(i)“if paragraph (c) applies”, and

(ii)“, when added to the APPS earnings or the part attributable to COMPS service (or both),”.

(4)After sub-paragraph (10) insert—

“(11)In relation to such earners, any reference in this paragraph to the upper accrual point is to be read as a reference to the prescribed equivalent (see section 122(6A)).”

(5)The amendments made by sub-paragraphs (2) and (4) have effect in relation to 2009-10 and subsequent tax years.