{
  "meta": {
    "schema": "statbook-api/1",
    "release_version": "3.0.0",
    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
      "scheme": "minisign",
      "public_key": "RWSPzbJEmAXVEvTqYZ8O9iHuOcOUii5lCNZM5t9bdoQh4ZnwKsxk/+bd",
      "key_id": "12D5059844B2CD8F",
      "verify": "https://statbook.co.uk/assurance/#verify"
    }
  },
  "figure": {
    "id": "employment.ni.class1.freeport_ust",
    "name": "Class 1 National Insurance: freeport upper secondary threshold",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP",
    "value_type": "cadenced_amount",
    "currency": "GBP",
    "source_type": "act",
    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-8-1",
      "probed": "2026-09-14",
      "source_url": "https://www.legislation.gov.uk/ukpga/2022/9/section/8/data.xml",
      "content_hash": "sha256:ff642fc00a6409e6daca8dc81c5b999a807de05f4e3a34b3e144c0bca149703b",
      "tokens": [
        "£481.00",
        "£481",
        "£2,083.00",
        "£2,083",
        "£25,000.00",
        "£25,000"
      ],
      "commentaries_c": [],
      "window": {
        "from": "2022-04-06",
        "to": "2027-04-05"
      },
      "expires": null
    },
    "values": [
      {
        "value": {
          "weekly": "£481.00",
          "monthly": "£2,083.00",
          "annual": "£25,000.00"
        },
        "value_minor": {
          "weekly": 48100,
          "monthly": 208300,
          "annual": 2500000
        },
        "effective_from": "2022-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": "2022-03-15",
        "instrument_made": true,
        "terminal_kind": null,
        "status": "corroborated",
        "sources": [
          {
            "role": "legislation",
            "citation": "National Insurance Contributions Act 2022, c. 9 s. 8(1) (\"the upper secondary threshold is £481\", with \"where the earnings period is a month, £2,083\" and \"where the earnings period is a year, £25,000\" in s. 8(1)(b)(i) and (ii); relief available for the tax years beginning 6 April 2022 to 6 April 2026)",
            "uri": "https://www.legislation.gov.uk/ukpga/2022/9/section/8",
            "retrieved": "2026-07-25T12:46:46Z",
            "content_hash": "sha256:36975382be2947b874378bd63f512d580b37f8553770dbeb824eca998bffe6ad"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Freeport upper secondary threshold\" — \"£481 per week / £2,083 per month / £25,000 per year\")",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "retrieved": "2026-07-29T08:16:12Z",
            "content_hash": "sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede"
          }
        ],
        "verified": {
          "guidance": "2026-09-21T10:07:35Z",
          "legislation": "2026-09-21T10:07:35Z"
        },
        "last_verified": "2026-09-21T10:07:35Z"
      }
    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The freeport upper secondary threshold: the weekly earnings ceiling up to which an employer pays no secondary Class 1 National Insurance on the earnings of a qualifying employee at a freeport tax site. NICA 2022 s.1(2) sets the relevant percentage at 0% up to the threshold and at the secondary percentage above it, and s.1(3) points at s.8 for the amount.",
        "instrument": "National Insurance Contributions Act 2022 s.8(1)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "The threshold in force at the start of the relevant earnings period applies. Set at this level for every tax year the relief has run.",
      "article": "National Insurance Contributions Act 2022 s.8(1)"
    },
    "scope_note": "Less than half the under-21, apprentice and veterans upper secondary thresholds, which stand at the upper earnings limit; this one does not. NI category letters F, I, L and S. The Act states two further cadences this record does not carry, because they are RULES and not figures: s.8(1)(b)(iii)-(v) compute a multiple of a week, a multiple of a month and any other period from the £25,000, and s.8(3) fixes their rounding (up to the next whole pound for (iii) and (iv), to the nearest penny for (v)). The eligibility conditions are ss.1-4 — a new employment beginning in the window, earnings in the first three years, and an expectation that 60% or more of employed time is spent in a single freeport tax site — read here from the Act AS ENACTED, the view the archive holds; s.3 lets the Treasury move the last start date to any day up to 5 April 2031 and alter the conditions, so the conditions are cited, not carried.",
    "notes": "The AMOUNT is enacted by the Act; the WINDOW is extended by instrument — the veterans threshold's story in s.8(2), told one subsection earlier. NICA 2022 s.8(1) states the figure outright — \"the upper secondary threshold is £481\", with £2,083 for a monthly earnings period and £25,000 for an annual one — and no instrument has ever substituted the amount. Four have amended s.8(1), and every one is a \"Words in s. 8(1) substituted\" note whose located span holds nothing but the tax-year list: S.I. 2023/236 reg. 6(a) (6.4.2023), S.I. 2024/249 reg. 3 (6.4.2024), S.I. 2025/288 reg. 6(3) (6.4.2025) and S.I. 2026/231 reg. 6(3)(a) (6.4.2026). That is D-RD-2: an amendment whose every located span is window words moves a provision's dates, not its value, so the Act still states this figure by its own force. The subsection now runs for the tax years beginning with 6 April 2022, 6 April 2023, 6 April 2024, 6 April 2025 and 6 April 2026 — the window the act_probe block records, 6 April 2022 to 5 April 2027, which is ONE YEAR SHORTER than the veterans window because S.I. 2025/288 and S.I. 2026/231 each added a year to s.8(2) that they did not add to s.8(1). effective_from is 6 April 2022, read from s.8(1)'s own opening words in the archived enacted view — \"For the purposes of section 1, for the tax year beginning with 6 April 2022\" — and not from the section's commencement, which its I-note gives as Royal Assent, 15 March 2022. The value rides honest_carry: there is no substitution of the amount for the prose-single chain to read, and the probe's ACT-HOLDS verdict is the evidence that earns that exemption. THE INVESTMENT ZONE THRESHOLD IS A DIFFERENT ID AND IS NOT AUTHORED: the archived s.8 never says \"investment zone\", s.8(1) is expressed for the purposes of section 1 alone, and no F-note on the section names an amending Act that widened it. GOV.UK's employer rates page states the same £481/£2,083/£25,000 for an \"Investment Zone upper secondary threshold\", but guidance corroborates and never authorises, so that id waits for its provision.",
    "record_version": 3,
    "cadences": [
      "weekly",
      "monthly",
      "annual"
    ]
  },
  "receipt": {
    "record_hash": "sha256:c1f38243dad788384312a19f5f70a71c89d354f181d6b42f52bc86ef7c2059e6",
    "record_hash_of": "the `figure` object, serialized as UTF-8 JSON with 2-space indent, ensure_ascii=false and a trailing newline",
    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.ni.class1.freeport_ust.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "National Insurance Contributions Act 2022, c. 9 s. 8(1) (\"the upper secondary threshold is £481\", with \"where the earnings period is a month, £2,083\" and \"where the earnings period is a year, £25,000\" in s. 8(1)(b)(i) and (ii); relief available for the tax years beginning 6 April 2022 to 6 April 2026)",
        "uri": "https://www.legislation.gov.uk/ukpga/2022/9/section/8",
        "retrieved": "2026-07-25T12:46:46Z",
        "content_hash": "sha256:36975382be2947b874378bd63f512d580b37f8553770dbeb824eca998bffe6ad"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Freeport upper secondary threshold\" — \"£481 per week / £2,083 per month / £25,000 per year\")",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "retrieved": "2026-07-29T08:16:12Z",
        "content_hash": "sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede"
      }
    ],
    "verified": {
      "guidance": "2026-09-21T10:07:35Z",
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
  }
}