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HMRC internal manual

National Insurance Manual

Class 1 structural overview from April 2009: the Upper Accrual Point (UAP)

Section 22, SSCBA 1992

In place from 6 April 2009 the Upper Accrual Point (UAP) is a new threshold (see NIM01202) for the calculation of both State Second Pension and contracted-out NICs rebates. Anyone who is contracted out of the State Second pension only receives a NIC rebate on earnings between the LEL and the UAP.

For guidance on how to calculate the UAP for pay intervals of other than one week from 6 April 2009, see NIM01206.

For State Second Pension and rebate calculations only, it replaces the Upper Earnings Limit