{
  "meta": {
    "schema": "statbook-api/1",
    "release_version": "3.0.0",
    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
      "scheme": "minisign",
      "public_key": "RWSPzbJEmAXVEvTqYZ8O9iHuOcOUii5lCNZM5t9bdoQh4ZnwKsxk/+bd",
      "key_id": "12D5059844B2CD8F",
      "verify": "https://statbook.co.uk/assurance/#verify"
    }
  },
  "figure_id": "employment.ni.category_letter_matrix",
  "name": "National Insurance category letters: relief class by letter",
  "unit": "ni_relief_class",
  "value_type": "mapping",
  "source_type": "administrative",
  "jurisdiction": "GB",
  "scope_note": "A LOOKUP, not a table of numbers: each letter resolves to two codes, and the thresholds and percentages a code names are the existing records (employment.ni.class1.secondary_threshold, .ust, .aust, .veterans_ust, .freeport_ust, .primary_threshold, .employee_main_rate, .employee_additional_rate, .married_women_reduced_rate, .employer_secondary_rate); a second copy of a threshold here would be the drift ADR-0013 §3 forbids. The codes are read from HMRC's own \"Employee group\" description of each letter and checked against the shape of the contribution tables on both pages (letters sharing a code share a rate row). Letter X (no liability, for example under 16s) is stated in prose on HMRC's page and on no rates table. HMRC's page dates its tables for the tax year 6 April 2026 to 5 April 2027 and states no earlier date for the letters; the Freeport letters (2022), the Investment Zone letters (2024) and V (2021) predate it, so this value says which letters are in use from 6 April 2026 and nothing about when each was introduced. No `figure_ref` output yet: a figure_ref must resolve on every entry, and neither an investment-zone upper secondary threshold (refused 2026-09-14, NICA 2022 s. 8 as archived names no investment zone) nor any threshold for X exists to point at. Employees who could carry more than one letter take the one HMRC's guidance directs, which this record does not decide.",
  "current": {
    "value": {
      "entries": [
        {
          "key": "A",
          "employer_relief": "standard",
          "employee_class": "standard",
          "employee_group": "All employees apart from those in groups B, C, H, J, M, V and Z in this table"
        },
        {
          "key": "B",
          "employer_relief": "standard",
          "employee_class": "married_women_reduced",
          "employee_group": "Married women and widows who have a certificate of election form showing they're entitled to pay reduced National Insurance"
        },
        {
          "key": "C",
          "employer_relief": "standard",
          "employee_class": "over_state_pension_age",
          "employee_group": "Employees over the State Pension age"
        },
        {
          "key": "H",
          "employer_relief": "apprentice_under_25",
          "employee_class": "standard",
          "employee_group": "Apprentices under 25"
        },
        {
          "key": "J",
          "employer_relief": "standard",
          "employee_class": "deferred",
          "employee_group": "Employees who can defer National Insurance because they're already paying it in another job"
        },
        {
          "key": "M",
          "employer_relief": "under_21",
          "employee_class": "standard",
          "employee_group": "Employees under 21"
        },
        {
          "key": "V",
          "employer_relief": "veteran",
          "employee_class": "standard",
          "employee_group": "Employees who are working in their first job since leaving the armed forces (veterans)"
        },
        {
          "key": "Z",
          "employer_relief": "under_21",
          "employee_class": "deferred",
          "employee_group": "Employees under 21 who can defer National Insurance because they're already paying it in another job"
        },
        {
          "key": "F",
          "employer_relief": "freeport",
          "employee_class": "standard",
          "employee_group": "All employees who work in a special tax site within a Freeport, apart from those in groups I, L, and S in this table"
        },
        {
          "key": "I",
          "employer_relief": "freeport",
          "employee_class": "married_women_reduced",
          "employee_group": "Married women and widows working in a special tax site within a Freeport who have a certificate of election form showing they're entitled to pay reduced National Insurance"
        },
        {
          "key": "L",
          "employer_relief": "freeport",
          "employee_class": "deferred",
          "employee_group": "Employees who work in a special tax site within a Freeport and can defer National Insurance because they're already paying it in another job"
        },
        {
          "key": "S",
          "employer_relief": "freeport",
          "employee_class": "over_state_pension_age",
          "employee_group": "Employees who work in a special tax site within a Freeport and are over the State Pension age"
        },
        {
          "key": "N",
          "employer_relief": "investment_zone",
          "employee_class": "standard",
          "employee_group": "All employees who work in a special tax site within an Investment Zone, apart from those in groups E, D and K in this table"
        },
        {
          "key": "E",
          "employer_relief": "investment_zone",
          "employee_class": "married_women_reduced",
          "employee_group": "Married women and widows working in a special tax site within an Investment Zone who have a certificate of election form showing they're entitled to pay reduced National Insurance"
        },
        {
          "key": "D",
          "employer_relief": "investment_zone",
          "employee_class": "deferred",
          "employee_group": "Employees who work in a special tax site within an Investment Zone and can defer National Insurance because they're already paying it in another job"
        },
        {
          "key": "K",
          "employer_relief": "investment_zone",
          "employee_class": "over_state_pension_age",
          "employee_group": "Employees who work in a special tax site within an Investment Zone and are over State Pension age"
        },
        {
          "key": "X",
          "employer_relief": "no_liability",
          "employee_class": "no_liability",
          "employee_group": "employees who do not have to pay National Insurance, for example because they're under 16"
        }
      ]
    },
    "value_minor": null,
    "effective_from": "2026-04-06",
    "effective_to": null,
    "announcement_date": null,
    "enacted_date": null,
    "instrument_made": true,
    "terminal_kind": null,
    "status": "corroborated",
    "sources": [
      {
        "role": "administering_authority",
        "citation": "https://www.gov.uk/api/content/national-insurance-rates-letters (HMRC, \"National Insurance rates and categories\", part \"Category letters\": the three \"Category letter / Employee group\" tables — A, B, C, H, J, M, V, Z; Freeport F, I, L, S; Investment Zone N, E, D, K — and the \"Category letter X\" paragraph; the contribution tables in part \"Contribution rates\" list the same sixteen rated letters — every letter but X — \"from 6 April 2026 to 5 April 2027\")",
        "uri": "https://www.gov.uk/api/content/national-insurance-rates-letters",
        "retrieved": "2026-09-15T00:16:53Z",
        "content_hash": "sha256:621f365153fc9ccc3380e8cd8a3131118bcfe01339cfbd05538760e98804ad11"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Class 1 National Insurance rates\": the employee and employer contribution tables list the same sixteen rated letters, 12 of them with HMRC's own gloss — \"D (Investment Zone - deferment)\", \"E (Investment Zone - married women and widows reduced rate)\", \"F (Freeport)\", \"H (apprentice under 25)\", \"I (Freeport - married women and widows reduced rate)\", \"K (Investment Zone - state pensioner)\", \"L (Freeport - deferment)\", \"M (under 21)\", \"N (Investment Zone)\", \"S (Freeport - state pensioner)\", \"V (veteran)\", \"Z (under 21 - deferment)\" — and letter X, which carries no rate, appears on no rates table)",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "retrieved": "2026-07-29T08:16:12Z",
        "content_hash": "sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede"
      }
    ],
    "verified": {
      "administering_authority": "2026-09-15T00:16:53Z",
      "guidance": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-15T00:16:53Z"
  },
  "value_numeric": {
    "entries": [
      {
        "key": "A",
        "employer_relief": "standard",
        "employee_class": "standard",
        "employee_group": "All employees apart from those in groups B, C, H, J, M, V and Z in this table"
      },
      {
        "key": "B",
        "employer_relief": "standard",
        "employee_class": "married_women_reduced",
        "employee_group": "Married women and widows who have a certificate of election form showing they're entitled to pay reduced National Insurance"
      },
      {
        "key": "C",
        "employer_relief": "standard",
        "employee_class": "over_state_pension_age",
        "employee_group": "Employees over the State Pension age"
      },
      {
        "key": "H",
        "employer_relief": "apprentice_under_25",
        "employee_class": "standard",
        "employee_group": "Apprentices under 25"
      },
      {
        "key": "J",
        "employer_relief": "standard",
        "employee_class": "deferred",
        "employee_group": "Employees who can defer National Insurance because they're already paying it in another job"
      },
      {
        "key": "M",
        "employer_relief": "under_21",
        "employee_class": "standard",
        "employee_group": "Employees under 21"
      },
      {
        "key": "V",
        "employer_relief": "veteran",
        "employee_class": "standard",
        "employee_group": "Employees who are working in their first job since leaving the armed forces (veterans)"
      },
      {
        "key": "Z",
        "employer_relief": "under_21",
        "employee_class": "deferred",
        "employee_group": "Employees under 21 who can defer National Insurance because they're already paying it in another job"
      },
      {
        "key": "F",
        "employer_relief": "freeport",
        "employee_class": "standard",
        "employee_group": "All employees who work in a special tax site within a Freeport, apart from those in groups I, L, and S in this table"
      },
      {
        "key": "I",
        "employer_relief": "freeport",
        "employee_class": "married_women_reduced",
        "employee_group": "Married women and widows working in a special tax site within a Freeport who have a certificate of election form showing they're entitled to pay reduced National Insurance"
      },
      {
        "key": "L",
        "employer_relief": "freeport",
        "employee_class": "deferred",
        "employee_group": "Employees who work in a special tax site within a Freeport and can defer National Insurance because they're already paying it in another job"
      },
      {
        "key": "S",
        "employer_relief": "freeport",
        "employee_class": "over_state_pension_age",
        "employee_group": "Employees who work in a special tax site within a Freeport and are over the State Pension age"
      },
      {
        "key": "N",
        "employer_relief": "investment_zone",
        "employee_class": "standard",
        "employee_group": "All employees who work in a special tax site within an Investment Zone, apart from those in groups E, D and K in this table"
      },
      {
        "key": "E",
        "employer_relief": "investment_zone",
        "employee_class": "married_women_reduced",
        "employee_group": "Married women and widows working in a special tax site within an Investment Zone who have a certificate of election form showing they're entitled to pay reduced National Insurance"
      },
      {
        "key": "D",
        "employer_relief": "investment_zone",
        "employee_class": "deferred",
        "employee_group": "Employees who work in a special tax site within an Investment Zone and can defer National Insurance because they're already paying it in another job"
      },
      {
        "key": "K",
        "employer_relief": "investment_zone",
        "employee_class": "over_state_pension_age",
        "employee_group": "Employees who work in a special tax site within an Investment Zone and are over State Pension age"
      },
      {
        "key": "X",
        "employer_relief": "no_liability",
        "employee_class": "no_liability",
        "employee_group": "employees who do not have to pay National Insurance, for example because they're under 16"
      }
    ]
  },
  "upcoming": null,
  "receipt": {
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    "record_hash_of": "the `figure` object, serialized as UTF-8 JSON with 2-space indent, ensure_ascii=false and a trailing newline",
    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.ni.category_letter_matrix.json",
    "sources": [
      {
        "role": "administering_authority",
        "citation": "https://www.gov.uk/api/content/national-insurance-rates-letters (HMRC, \"National Insurance rates and categories\", part \"Category letters\": the three \"Category letter / Employee group\" tables — A, B, C, H, J, M, V, Z; Freeport F, I, L, S; Investment Zone N, E, D, K — and the \"Category letter X\" paragraph; the contribution tables in part \"Contribution rates\" list the same sixteen rated letters — every letter but X — \"from 6 April 2026 to 5 April 2027\")",
        "uri": "https://www.gov.uk/api/content/national-insurance-rates-letters",
        "retrieved": "2026-09-15T00:16:53Z",
        "content_hash": "sha256:621f365153fc9ccc3380e8cd8a3131118bcfe01339cfbd05538760e98804ad11"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Class 1 National Insurance rates\": the employee and employer contribution tables list the same sixteen rated letters, 12 of them with HMRC's own gloss — \"D (Investment Zone - deferment)\", \"E (Investment Zone - married women and widows reduced rate)\", \"F (Freeport)\", \"H (apprentice under 25)\", \"I (Freeport - married women and widows reduced rate)\", \"K (Investment Zone - state pensioner)\", \"L (Freeport - deferment)\", \"M (under 21)\", \"N (Investment Zone)\", \"S (Freeport - state pensioner)\", \"V (veteran)\", \"Z (under 21 - deferment)\" — and letter X, which carries no rate, appears on no rates table)",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "retrieved": "2026-07-29T08:16:12Z",
        "content_hash": "sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede"
      }
    ],
    "verified": {
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}