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    "name": "Class 1 National Insurance: employee main primary rate",
    "category": "employment",
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    "unit": "percent",
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        "value": "8%",
        "value_minor": null,
        "effective_from": "2024-04-06",
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        "announcement_date": null,
        "enacted_date": "2024-03-20",
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            "citation": "National Insurance Contributions (Reduction in Rates) Act 2024, c. 5 s. 1(1)(a) (amending s.8(2)(a) of the Social Security Contributions and Benefits Act 1992: main primary percentage 10% -> 8%; in force 6 April 2024; as enacted)",
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        "text": "The main primary percentage: the rate at which an employee pays primary Class 1 National Insurance on earnings between the primary threshold and the upper earnings limit.",
        "instrument": "Social Security Contributions and Benefits Act 1992 s.8(2)(a)"
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    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "The rate in force for the earnings period applies. Cut from 10% to 8% with effect from 6 April 2024.",
      "article": "Social Security Contributions and Benefits Act 1992 s.8(2)"
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    "scope_note": "Charged on earnings above the primary threshold up to and including the upper earnings limit; earnings above the upper earnings limit are charged at the additional primary percentage of 2%. Reached 8% by two cuts in quick succession — 12% to 10% on 6 January 2024, then 10% to 8% on 6 April 2024. Categories with a zero-rate relief (under-21, apprentice, veteran, Freeport, Investment Zone) affect the EMPLOYER's secondary contributions, not this employee rate.",
    "notes": "Set by the NIC (Reduction in Rates) Act 2024 s.1(1)(a). That section is drafted as a distributed list: one \"for 10% substitute 8%\" applied to both s.8(2)(a) of the GB Act and the identically numbered provision of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The corpus is GB, so the extraction selector names the GB Act; the Northern Ireland amendment is deliberately unselected. Effective 6 April 2024 per the Act's own s.3(1).",
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        "citation": "National Insurance Contributions (Reduction in Rates) Act 2024, c. 5 s. 1(1)(a) (amending s.8(2)(a) of the Social Security Contributions and Benefits Act 1992: main primary percentage 10% -> 8%; in force 6 April 2024; as enacted)",
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