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  "name": "Class 1 National Insurance: employee main primary rate",
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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.",
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