National Insurance: employer rate
The employer National Insurance rate on earnings above the secondary threshold.
15%
Corroborated Act of Parliament
Great Britain
in force since 2025-04-06
Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21
Scope: Charged on earnings above the secondary threshold, with no upper limit. Raised from 13.8% — where it had stood since 2011 — alongside the cut in the secondary threshold to £96/week, both from 6 April 2025. Employers pay nothing on the earnings of an under-21, a relevant apprentice under 25 or a qualifying veteran up to the matching upper secondary threshold of £967/week.
Current sources
Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027
History
| Value | From | To | Status | Sources |
|---|---|---|---|---|
| 15% | 2025-04-06 | — | Corroborated |
|
Receipt
Everything above is reproducible and independently checkable — no trust in this site required (how verification works).
- Figure ID
employment.ni.class1.employer_secondary_rate- Name in the API
- Class 1 National Insurance: employer secondary rate
- Record fields (source type · unit · jurisdiction · status)
- act·percent·GB·corroborated
- Record hash (canonical JSON, SHA-256)
sha256:d9e37513588af25f88cec38cb36c9a73312f6cde2507086cfd92186ba4d03cbd- Source snapshots (SHA-256)
- Legislation:
sha256:e084420c4f6c63e36de330b8b3c2d4fa276143d8499dad704216e70361fee266 - Official guidance:
sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede - Listed in the signed manifest
- release 3.0.0 manifest
·
record_hashes["employment.ni.class1.employer_secondary_rate"] - Machine-readable record
- /v1/figures/employment.ni.class1.employer_secondary_rate · current only: /v1/figures/employment.ni.class1.employer_secondary_rate/current
Compiler's notes
Set by the NIC (Secondary Class 1 Contributions) Act 2025 s.1(1), which also amends the Northern Ireland mirror at s.1(2) — the selector names the GB Act to tell the two apart, since both carry the identical provision number s.9(2). Effective 6 April 2025 per s.1(3), which commences the amendment directly; contrast the secondary THRESHOLD in s.2 of the same Act, whose date comes from the tax-year specification in s.2(4).