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  "name": "Class 1 National Insurance: employer secondary rate",
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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.",
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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": "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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