National Insurance: married women's reduced rate

The reduced employee National Insurance rate for married women and widows with a valid election.

1.85%

Corroborated Act of Parliament Great Britain in force since 2024-04-06

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

Scope: 1.85% from 6 April 2024, cut from 3.85% by the National Insurance Contributions (Reduction in Rates) Act 2024 alongside the main rate's cut from 10% to 8%. No new elections have been possible since 1977; the category letters B, E and I carry it on the GOV.UK rates table.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/ukpga/2024/5/enacted (ukpga/2024/5: regulation 131 of the Social Security (Contributions) Regulations 2001: for 3.85% substitute 1.85%)

retrieved 2026-07-25

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("1.85%")

retrieved 2026-07-29

History

Value	From	To	Status	Sources
1.85%	2024-04-06	—	Corroborated	Legislation: https://www.legislation.gov.uk/ukpga/2024/5/enacted (ukpga/2024/5: regulation 131 of the Social Security (Contributions) Regulations 2001: for 3.85% substitute 1.85%) retrieved 2026-07-25 Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("1.85%") retrieved 2026-07-29
3.85%	unknown	2024-04-05	Primary source only	Legislation: https://www.legislation.gov.uk/ukpga/2024/5/enacted (ukpga/2024/5: regulation 131 of the Social Security (Contributions) Regulations 2001: for 3.85% substitute 1.85%) retrieved 2026-07-25

Receipt

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

Figure ID: employment.ni.class1.married_women_reduced_rate
Name in the API: Class 1 National Insurance: married women's and widows' reduced rate
Record fields (source type · unit · jurisdiction · status): act·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:0ee422d5ed21b0c086921c42ccdf089db6f4becf60053bd572cd89168a2686c0
Source snapshots (SHA-256): Legislation: sha256:6051af52a22b5ac0ab713c6ed92444367fcdc91102d934e8a799249ed4ff7e41; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class1.married_women_reduced_rate"]
Machine-readable record: /v1/figures/employment.ni.class1.married_women_reduced_rate · current only: /v1/figures/employment.ni.class1.married_women_reduced_rate/current

Compiler's notes

Derived from the 2024 Act's enacted text, which amends regulation 131 of the 2001 Regulations directly; the enactment element of the selector picks that provision. The 3.85% it replaced is attested to 5 April 2024; its start is marked pending backfill.