National Insurance: employee rate above the upper earnings limit

The employee National Insurance rate on earnings above the upper earnings limit.

Corroborated Act of Parliament Great Britain in force since 2011-04-06

Checked against its sources: statute verified 2026-07-29·guidance verified 2026-09-21

Scope: The MAIN primary percentage in the same subsection is expressly subject to alteration under ss.143 and 145 of the Social Security Administration Act 1992; the additional percentage is stated in the Act and carries no such rider in s.8(2).

Current sources

Source A · LegislationSocial Security Contributions and Benefits Act 1992, c. 4 s. 8(2)(b) ("the additional primary percentage is 2 per cent")

retrieved 2026-07-29

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (employee National Insurance rates table)

retrieved 2026-07-29

History

Value	From	To	Status	Sources
2%	2011-04-06	—	Corroborated	Legislation: Social Security Contributions and Benefits Act 1992, c. 4 s. 8(2)(b) ("the additional primary percentage is 2 per cent") retrieved 2026-07-29 Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (employee National Insurance rates table) retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.ni.class1.employee_additional_rate
Name in the API: Class 1 National Insurance: employee additional rate
Record fields (source type · unit · jurisdiction · status): act·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:c353704e2212125bc88cff5c8d24523761b535a0dba30b9019842713cdb39c40
Source snapshots (SHA-256): Legislation: sha256:9d90dfc4bb569d10d4cb3e4845bb4c6d77a8ef7e9c09be92ee48a69c27e2d148; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class1.employee_additional_rate"]
Machine-readable record: /v1/figures/employment.ni.class1.employee_additional_rate · current only: /v1/figures/employment.ni.class1.employee_additional_rate/current

Compiler's notes

An act carry: s.8(2)(b) states the rate and no textual amendment touches it after the value took effect. effective_from is read from the F-note on the archived section: "Figure in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)" — the amendment that put 2 per cent there. The 2003 whole-section substitution is earlier still and is provenance for the subsection it rewrote, not a supersession of the rate.