NIM01211 - Class 1 structural overview from 6 April 2009: structural changes: married women's and widows' reduced rate NICs

Regulation 131 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

For the tax year beginning 6 April 2011 onwards, the reduced rate of contribution in respect of a married woman’s liability for Class 1 contributions payable at the main primary percentage was 5.85% (but see below for the 2022 to 2023 tax year) payable on all earnings between the Primary Threshold (PT) and the Upper Earnings Limit (UEL).

From 6 January 2024, Section 1 of the National Insurance Contributions (Reduction in Rates) Act 2023 lowered the reduced rate to 3.85% on all earnings between the PT and the UEL. A different rule applies for directors in the 2023 to 2024 tax year. See NIM01625 for more information about the 2023 to 2024 tax year.

From 6 April 2024, section 1 of the National Insurance Contributions (Reduction in Rates) Act 2024 lowered the reduced rate to 1.85% on all earnings between the PT and the UEL. This rate also applies for directors from 6 April 2024.  

For more detailed information about married women’s reduced rate NICs see NIM01000 onwards.

For the 2022 to 2023 tax year there were temporary changes made to the rates of NICs, see NIM01600 for more information.

Note that the married women’s reduced rate can never apply to the additional primary percentage and all earnings above the UEL are due at that rate.