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Class 1 NIC limits and thresholds: regulations

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The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations, SI 2013/558, specify for class 1 NICs in 2013/14 the weekly lower earnings limit (LEL), primary threshold (PT), upper earnings limit (UEL) and secondary threshold, and the monthly and annual prescribed equivalents of the PT, ST and UEL.

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