Statutory Instruments
2001 No. 1354
PENSIONS
The Social Security (Minimum Contributions to Appropriate Personal Pension Schemes) Order 2001
Made
3rd April 2001
Coming into force
6th April 2002
Whereas the Secretary of State has, under section 45A of the Pension Schemes Act 1993, laid before each House of Parliament a report stating what, in view of the report of the Government Actuary under that section, he considers the appropriate age-related percentages should be for the purposes of section 45 of that Act( 1 ):
And whereas a draft of the following Order was, in accordance with section 45A of the Pension Schemes Act 1993, laid before, and approved by a resolution of, each House of Parliament:
Now, therefore, the Secretary of State for Social Security, in exercise of powers conferred on him by sections 45A and 182(2) of the Pension Schemes Act 1993 and sections 41A and 181(9A) of the Pension Schemes (Northern Ireland) Act 1993( 2 ), and of all other powers enabling him in that behalf, hereby makes the following Order:
Citation and commencement
1. β(1) This Order may be cited as the Social Security (Minimum Contributions to Appropriate Personal Pension Schemes) Order 2001 and shall come into force on 6th April 2002.
(2) In this Orderβ
(a) βLETβ means the low earnings threshold for the tax year in question as specified inβ
(i) section 44A of the Social Security Contributions and Benefits Act 1992( 3 ) or,
(ii) in relation to Northern Ireland, section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 4 );
(b) βqualifying earnings factorβ means the same as inβ
(i) section 122(1) of the Social Security Contributions and Benefits Act 1992 or,
(ii) in relation to Northern Ireland, section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(c) βQEFβ means the qualifying earnings factor for that tax year;
(d) β2QEFβ means the amount produced by doubling QEF, rounded to the nearest Β£100 (taking any amount of Β£50 as nearest to the previous whole Β£100).
Appropriate age-related percentages
(a) for the tax year 2002β03 are those specified in the Table set out in Schedule 1 to this Order;
(b) for the tax year 2003β04 are those specified in the Table set out in Schedule 2 to this Order;
(c) for the tax year 2004β05 are those specified in the Table set out in Schedule 3 to this Order;
(d) for the tax year 2005β06 are those specified in the Table set out in Schedule 4 to this Order;
(e) for the tax year 2006β07 are those specified in the Table set out in Schedule 5 to this Order,
by reference to their ages on the last day of the preceding tax year.
(2) The appropriate age-related percentage in respect of an earner whose age on that day is specified in Column A of any such Tableβ
(a) in the case of an earner whose earnings do not exceed LET, shall be the percentage specified in Column B;
(b) in the case of an earner whose earnings which exceed LET but do not exceed 3LET-2QEF, shallβ
(i) in so far as those earnings do not exceed LET, be the percentage specified in Column B,
(ii) in so far as those earnings exceed LET, be the percentage specified in Column C;
(c) in the case of an earner whose earnings exceed 3LET-2QEF, shallβ
(i) in so far as those earnings do not exceed LET, be the percentage specified in Column B,
(ii) in so far as those earnings exceed LET but do not exceed 3LET-2QEF, be the percentage specified in Column C,
(iii) in so far as those earnings exceed 3LET-2QEF, be the percentage specified in Column D.
Signed by authority of the Secretary of State for Social Security.
Jeff Rooker
Minister of State
Department of Social Security
3rd April 2001
Article 2(1)(a)
SCHEDULE 1 Appropriate age-related percentages for the tax year 2002β03
Column A | Column B | Column C | Column D |
---|---|---|---|
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.0 | 2.50 | 5.0 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.2 | 2.55 | 5.1 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.8 | 2.70 | 5.4 |
41 | 11.2 | 2.80 | 5.6 |
42 | 11.4 | 2.85 | 5.7 |
43 | 11.8 | 2.95 | 5.9 |
44 | 12.2 | 3.05 | 6.1 |
45 | 12.6 | 3.15 | 6.3 |
46 | 13.0 | 3.25 | 6.5 |
47 | 14.0 | 3.50 | 7.0 |
48 | 15.6 | 3.90 | 7.8 |
49 | 17.6 | 4.40 | 8.8 |
50 | 19.8 | 4.95 | 9.9 |
51 | 21.0 | 5.25 | 10.5 |
52 | 21.0 | 5.25 | 10.5 |
53 | 21.0 | 5.25 | 10.5 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 21.0 | 5.25 | 10.5 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Article 2(1)(b)
SCHEDULE 2 Appropriate age-related percentages for the tax year 2003β04
Column A | Column B | Column C | Column D |
---|---|---|---|
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.0 | 2.50 | 5.0 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.2 | 2.55 | 5.1 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.6 | 2.65 | 5.3 |
41 | 11.0 | 2.75 | 5.5 |
42 | 11.2 | 2.80 | 5.6 |
43 | 11.6 | 2.90 | 5.8 |
44 | 12.0 | 3.00 | 6.0 |
45 | 12.4 | 3.10 | 6.2 |
46 | 12.8 | 3.20 | 6.4 |
47 | 13.2 | 3.30 | 6.6 |
48 | 14.2 | 3.55 | 7.1 |
49 | 15.8 | 3.95 | 7.9 |
50 | 17.8 | 4.45 | 8.9 |
51 | 20.0 | 5.00 | 10.0 |
52 | 21.0 | 5.25 | 10.5 |
53 | 21.0 | 5.25 | 10.5 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 21.0 | 5.25 | 10.5 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Article 2(1)(c)
SCHEDULE 3 Appropriate age-related percentages for the tax year 2004β05
Column A | Column B | Column C | Column D |
---|---|---|---|
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.2 | 2.55 | 5.1 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.2 | 2.55 | 5.1 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.6 | 2.65 | 5.3 |
41 | 10.6 | 2.65 | 5.3 |
42 | 11.0 | 2.75 | 5.5 |
43 | 11.4 | 2.85 | 5.7 |
44 | 11.8 | 2.95 | 5.9 |
45 | 12.0 | 3.00 | 6.0 |
46 | 12.4 | 3.10 | 6.2 |
47 | 12.8 | 3.20 | 6.4 |
48 | 13.2 | 3.30 | 6.6 |
49 | 14.4 | 3.60 | 7.2 |
50 | 16.0 | 4.00 | 8.0 |
51 | 18.0 | 4.50 | 9.0 |
52 | 20.2 | 5.05 | 10.1 |
53 | 21.0 | 5.25 | 10.5 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 21.0 | 5.25 | 10.5 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Article 2(1)(d)
SCHEDULE 4 Appropriate age-related percentages for the tax year 2005β06
Column A | Column B | Column C | Column D |
---|---|---|---|
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.2 | 2.55 | 5.1 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.4 | 2.60 | 5.2 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.6 | 2.65 | 5.3 |
41 | 10.6 | 2.65 | 5.3 |
42 | 10.8 | 2.70 | 5.4 |
43 | 11.2 | 2.80 | 5.6 |
44 | 11.4 | 2.85 | 5.7 |
45 | 11.8 | 2.95 | 5.9 |
46 | 12.2 | 3.05 | 6.1 |
47 | 12.6 | 3.15 | 6.3 |
48 | 13.0 | 3.25 | 6.5 |
49 | 13.4 | 3.35 | 6.7 |
50 | 14.6 | 3.65 | 7.3 |
51 | 16.0 | 4.00 | 8.0 |
52 | 18.0 | 4.50 | 9.0 |
53 | 20.4 | 5.10 | 10.2 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 20.4 | 5.10 | 10.2 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Article 2(1)(e)
SCHEDULE 5 Appropriate age-related percentages for the tax year 2006β07
Column A | Column B | Column C | Column D |
---|---|---|---|
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.2 | 2.55 | 5.1 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.4 | 2.60 | 5.2 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.6 | 2.65 | 5.3 |
40 | 10.6 | 2.65 | 5.3 |
41 | 10.8 | 2.70 | 5.4 |
42 | 10.8 | 2.70 | 5.4 |
43 | 11.0 | 2.75 | 5.5 |
44 | 11.2 | 2.80 | 5.6 |
45 | 11.6 | 2.90 | 5.8 |
46 | 12.0 | 3.00 | 6.0 |
47 | 12.4 | 3.10 | 6.2 |
48 | 12.8 | 3.20 | 6.4 |
49 | 13.2 | 3.30 | 6.6 |
50 | 13.6 | 3.40 | 6.8 |
51 | 14.6 | 3.65 | 7.3 |
52 | 16.2 | 4.05 | 8.1 |
53 | 18.2 | 4.55 | 9.1 |
54 | 20.6 | 5.15 | 10.3 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 19.6 | 4.90 | 9.8 |
60 | 20.6 | 5.15 | 10.3 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
1993 c. 48 . Section 45 was amended by section 138(1) to (4) of, and paragraph 43 of Schedule 5 to, the Pensions Act 1995 (c. 26) and paragraph 49 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 (c. 2) . Section 45A was inserted by section 138(5) of the Pensions Act 1995 and amended by section 34 of the Child Support, Pensions and Social Security Act 2000 (c. 19) .
1993 c. 49 . Section 41A was inserted by Article 135(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22) ) and amended by paragraph 57 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671 ). Section 181(9A) was inserted by paragraph 76 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
1992 c. 4 . Section 44A was inserted by section 30(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19) .
1992 c. 7 . Section 44A was inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.) ).
Section 41 was amended by Article 135(1) to (4) of the Pensions (Northern Ireland) Order 1995 and by paragraph 56 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.