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    "id": "employment.ni.class1.employee_additional_rate",
    "name": "Class 1 National Insurance: employee additional rate",
    "category": "employment",
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    "unit": "percent",
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            "citation": "Social Security Contributions and Benefits Act 1992, c. 4 s. 8(2)(b) (\"the additional primary percentage is 2 per cent\")",
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        "to": null,
        "text": "The additional primary percentage: the rate of primary (employee) Class 1 National Insurance contributions charged on earnings above the upper earnings limit.",
        "instrument": "Social Security Contributions and Benefits Act 1992 s.8(2)(b)"
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    ],
    "applicability": {
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      "note": "Applied to earnings in the earnings period in which they are paid, so the rate in force on the payment date governs.",
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    "scope_note": "The MAIN primary percentage in the same subsection is expressly subject to alteration under ss.143 and 145 of the Social Security Administration Act 1992; the additional percentage is stated in the Act and carries no such rider in s.8(2).",
    "notes": "An act carry: s.8(2)(b) states the rate and no textual amendment touches it after the value took effect. effective_from is read from the F-note on the archived section: \"Figure in s. 8(2)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 1(1)(b), 13(1)\" — the amendment that put 2 per cent there. The 2003 whole-section substitution is earlier still and is provenance for the subsection it rewrote, not a supersession of the rate.",
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