National Insurance: veterans' upper secondary threshold

The pay ceiling up to which an employer pays no National Insurance for a veteran in their first civilian year.

Weekly	Monthly	Annual
£967.00	£4,189.00	£50,270.00

Corroborated Act of Parliament Great Britain in force since 2021-04-06

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

Scope: Equal to the upper earnings limit and the under-21 and apprentice upper secondary thresholds. Applies for the 12 months from the start of a qualifying veteran's first civilian employment (NI category letter V).

Current sources

Source A · LegislationNational Insurance Contributions Act 2022, c. 9 s. 8(2)(a) ("the upper secondary threshold is £967"; relief available for the tax years beginning 6 April 2021 to 6 April 2027)

retrieved 2026-07-25

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

retrieved 2026-07-29

History

Value

From

Status

Sources

Show table (1 row)

Weekly	Monthly	Annual
£967.00	£4,189.00	£50,270.00

2021-04-06

—

Corroborated

Legislation: National Insurance Contributions Act 2022, c. 9 s. 8(2)(a) ("the upper secondary threshold is £967"; relief available for the tax years beginning 6 April 2021 to 6 April 2027) retrieved 2026-07-25
Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 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.veterans_ust
Name in the API: Class 1 National Insurance: veterans upper secondary threshold
Record fields (source type · unit · jurisdiction · status): act·GBP·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:0dc4465469cae9c211af7f4c5be657c4dd1ee7a5b5d0995c68e7dd47131e7262
Source snapshots (SHA-256): Legislation: sha256:36975382be2947b874378bd63f512d580b37f8553770dbeb824eca998bffe6ad; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class1.veterans_ust"]
Machine-readable record: /v1/figures/employment.ni.class1.veterans_ust · current only: /v1/figures/employment.ni.class1.veterans_ust/current

Compiler's notes

The AMOUNT is enacted by the Act; the WINDOW is extended by instrument. NICA 2022 s.8(2) states the figure outright — "the upper secondary threshold is £967", with £4,189 for a monthly earnings period and £50,270 for an annual one — and no instrument has ever substituted the amount. Four have amended s.8(2), and every one is a "Words in s. 8(2) substituted" note whose located spans hold nothing but the tax-year list: S.I. 2023/236 (6.4.2023), S.I. 2024/249 (6.4.2024), S.I. 2025/288 (6.4.2025) and S.I. 2026/231 (6.4.2026). Each added one year to it. That is the distinction D-RD-2 taught the act probe to draw: an instrument amendment whose every located span is window words moves a provision's dates, not its value, so the Act still states this figure by its own force. The subsection now runs for the tax years beginning with 6 April 2021, 6 April 2022, 6 April 2023, 6 April 2024, 6 April 2025, 6 April 2026 and 6 April 2027 — the relief window the act_probe block records, 6 April 2021 to 5 April 2028. The value rides honest_carry: there is no substitution of the amount for the prose-single chain to read, and the probe's ACT-HOLDS verdict is the evidence that earns that exemption.