National Insurance: secondary threshold (employers)
Where employers start paying National Insurance on an employee's pay.
| Weekly | Monthly | Annual |
|---|---|---|
| £96.00 | £417.00 | £5,000.00 |
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: Cut from £175/week (£9,100/year) to £96/week (£5,000/year) for 2025-26 and frozen (to April 2028), alongside the rise in the employer secondary rate to 15%. Distinct from the under-21/apprentice/veteran upper secondary thresholds, which cap the zero-rate reliefs at £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 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
Show table (1 row)
| 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.secondary_threshold- Name in the API
- Class 1 National Insurance: secondary threshold
- Record fields (source type · unit · jurisdiction · status)
- act·GBP·GB·corroborated
- Record hash (canonical JSON, SHA-256)
sha256:ae3ece5b51e7c2dbe9bedd0fd8dd210db7b4a51917fc2e38475b1ea94469966e- 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.secondary_threshold"] - Machine-readable record
- /v1/figures/employment.ni.class1.secondary_threshold · current only: /v1/figures/employment.ni.class1.secondary_threshold/current
Compiler's notes
Set by the NIC (Secondary Class 1 Contributions) Act 2025 s.2(2), which substitutes £96 into reg 10(d) of the 2001 Regulations. Effective 6 April 2025 — the value is specified for the 2025-26 tax year by s.2(4), NOT the Act's 3 April 2025 commencement (the effective-date trap). Derived from the Act's as-enacted XML.