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    "name": "Class 1 National Insurance: apprentice upper secondary threshold",
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        "value": {
          "weekly": "£967.00",
          "monthly": "£4,189.00",
          "annual": "£50,270.00"
        },
        "value_minor": {
          "weekly": 96700,
          "monthly": 418900,
          "annual": 5027000
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            "citation": "The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021, SI 2021/157 reg 6(2) (amending reg 10(f) of the Social Security (Contributions) Regulations 2001: apprentice upper secondary threshold £962 -> £967; in force 6 April 2021)",
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        "expr": "this@weekly == employment.ni.class1.upper_earnings_limit@weekly",
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        "text": "The apprentice upper secondary threshold: the weekly earnings ceiling up to which an employer pays no secondary Class 1 National Insurance on the earnings of a relevant apprentice under 25; earnings above it are charged at the secondary rate.",
        "instrument": "Social Security (Contributions) Regulations 2001 reg 10(f)"
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    "applicability": {
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      "note": "The threshold in force at the start of the relevant earnings period applies (Social Security (Contributions) Regulations 2001 reg 10). Frozen at this level since 6 April 2021.",
      "article": "Social Security (Contributions) Regulations 2001 reg 10(f)"
    },
    "scope_note": "Frozen since 6 April 2021 and pegged to the upper earnings limit. Applies to relevant apprentices under 25 (NI category letter H).",
    "notes": "Substituted by SI 2021/157 reg 6(2) in the combined £962 -> £967 sentence covering reg 10 paragraphs (b), (e) and (f); this figure is paragraph (f). Frozen since.",
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