SI 2022/300 The Social Security (Contributions) (Amendment) Regulations 2022

Published on: 18 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations temporarily modify the formulae used to calculate the NICs annual maxima, as a consequence of the 1.25 percentage point increase in NICs rates for the tax year 2022–23.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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