Primary threshold figure substituted

The sum in regulation 10(c) of the Social Security (Contributions) Regulations 2001 was substituted on 6 July 2022 by the National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16)¹. The 2001 Regulations were made on 15 March 2001 and came into force on 6 April 2001¹.

The 2001 Regulations are the consolidating instrument for National Insurance contributions, covering matters including Class 2 contributions, Class 3 contributions and the definition of a contribution week¹. Regulation 10 sits within that structure; the amendment note records only that the sum in regulation 10(c) was substituted, and does not state the previous or new figure¹.

Other sums in regulation 10 have been substituted at different dates. The sum in regulation 10(b) was substituted on 6 April 2021 by the Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), and the sum in regulation 10(d) was substituted on 3 April 2025 for the tax year 2025-26 by the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11)¹. A further substitution to regulation 10 is recorded as taking effect on 6 April 2026, by the Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026 (S.I. 2026/231)¹.

Why it matters for households

Regulation 10 of the 2001 Regulations sets sums used in the National Insurance system, so a substitution in one of its paragraphs changes a figure that feeds into contribution calculations. The amendment took effect on 6 July 2022, partway through the 2022-23 tax year, rather than at the start of a tax year as the 2021 and 2025 changes did¹.

The recorded amendment does not state which sum changed or by how much, so the effect on any individual's contributions is not set out in the amendment note¹. The Regulations also set due dates for contributions: for Class 2 contributions a person is liable or entitled to pay, the 31st January following the end of the tax year, and for Class 3 contributions, 42 days after the end of the year in respect of which they are paid¹. Those dates are unaffected by the 2022 substitution.

People who pay National Insurance as employees, as self-employed people, or through voluntary Class 3 payments are all within the scope of the Regulations, as are those building entitlement through National Insurance credits.

What happens next

The amendment note records a further substitution to regulation 10 taking effect on 6 April 2026 under S.I. 2026/231¹. No figure for that change is given in the note. The legislation.gov.uk page states there are currently no known outstanding effects for the 2001 Regulations¹.