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Employment contributions (new rates).
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13.—(1) (a) The Second Schedule to the Act of 1952 is hereby amended by the substitution, for the rate of contribution specified in each paragraph mentioned in column (1) of the Table to this subsection, of the rate specified in column (2) of that Table opposite that mention in column (1).
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(b) This subsection shall come into operation on the 5th day of April, 1976.
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TABLE
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Paragraph of Second Schedule
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Rate of Contribution
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(1)
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(2)
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£
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Paragraph 1 (a):
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(i) in the case of a male employed contributor
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2·04
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(ii) in the case of a female employed contributor
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1·98
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Paragraph 1 (b):
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(i) in the case of a male employed contributor
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3·29
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(ii) in the case of a female employed contributor
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3·27
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Paragraph 2 (a)
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1·92
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Paragraph 2 (b)
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3·15
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Paragraph 2A (a)
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1·78
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Paragraph 2A (b)
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3·13
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Paragraph 3 (a)
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1·61
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Paragraph 3 (b)
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2·69
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Paragraph 3A (a)
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1·97
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Paragraph 3A (b)
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3·55
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Paragraph 4 (a)
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0·42
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Paragraph 4 (b)
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0·68
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Paragraph 5 (b)
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0·68
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Paragraph 6 (a)
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1·95
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Paragraph 6 (b)
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3·27
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Paragraph 7 (a)
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2·09
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Paragraph 7 (b)
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3·50
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Paragraph 8 (a)
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1·61
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Paragraph 8 (b)
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2·69
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(2) (a) The rates of employment contribution payable under paragraphs 1, 2, 2A, 3A, 6 and 7 of the Second Schedule to the Act of 1952, as amended by subsection (1) of this section, shall be increased by the addition to the rate of contribution specified in each paragraph mentioned in column (1) of the Table to this subsection of the rate specified in column (2) of that Table opposite that mention in column (1).
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(b) This subsection shall apply in the period commencing on the 5th day of April, 1976 and ending on the 3rd day of April, 1977.
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TABLE
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Paragraph of Second Schedule
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Rate of Contribution
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(1)
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(2)
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£
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Paragraph 1 (a):
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(i) in the case of a male employed contributor
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0·10
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(ii) in the case of a female employed contributor
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0·10
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Paragraph 1 (b):
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(i) in the case of a male employed contributor
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0·21
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(ii) in the case of a female employed contributor
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0·21
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Paragraph 2 (a)
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0·10
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Paragraph 2 (b)
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0·21
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Paragraph 2A (a)
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0·10
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Paragraph 2A (b)
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0·21
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Paragraph 3A (a)
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0·10
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Paragraph 3A (b)
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0·21
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Paragraph 6 (a)
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0·10
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Paragraph 6 (b)
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0·21
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Paragraph 7 (a)
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0·10
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Paragraph 7 (b)
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0·21
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