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    "name": "Class 1 National Insurance: employer secondary rate",
    "category": "employment",
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        "value": "15%",
        "value_minor": null,
        "effective_from": "2025-04-06",
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        "announcement_date": null,
        "enacted_date": "2025-04-03",
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            "citation": "National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, c. 11 s. 1(1) (amending s.9(2) of the Social Security Contributions and Benefits Act 1992: secondary percentage 13.8% -> 15%; in force 6 April 2025; as enacted)",
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            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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        "text": "The secondary percentage: the rate at which an employer pays secondary Class 1 National Insurance on an employee's earnings above the secondary threshold.",
        "instrument": "Social Security Contributions and Benefits Act 1992 s.9(2)"
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    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "The rate in force for the earnings period applies. Raised from 13.8% to 15% with effect from 6 April 2025.",
      "article": "Social Security Contributions and Benefits Act 1992 s.9(2)"
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    "scope_note": "Charged on earnings above the secondary threshold, with no upper limit. Raised from 13.8% — where it had stood since 2011 — alongside the cut in the secondary threshold to £96/week, both from 6 April 2025. Employers pay nothing on the earnings of an under-21, a relevant apprentice under 25 or a qualifying veteran up to the matching upper secondary threshold of £967/week.",
    "notes": "Set by the NIC (Secondary Class 1 Contributions) Act 2025 s.1(1), which also amends the Northern Ireland mirror at s.1(2) — the selector names the GB Act to tell the two apart, since both carry the identical provision number s.9(2). Effective 6 April 2025 per s.1(3), which commences the amendment directly; contrast the secondary THRESHOLD in s.2 of the same Act, whose date comes from the tax-year specification in s.2(4).",
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        "citation": "National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, c. 11 s. 1(1) (amending s.9(2) of the Social Security Contributions and Benefits Act 1992: secondary percentage 13.8% -> 15%; in force 6 April 2025; as enacted)",
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