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    "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/",
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  "figure_id": "employment.ni.class1.freeport_ust",
  "name": "Class 1 National Insurance: freeport upper secondary threshold",
  "unit": "GBP",
  "value_type": "cadenced_amount",
  "source_type": "act",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "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,
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        "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",
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      {
        "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",
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  },
  "value_numeric": {
    "weekly": 481.0,
    "monthly": 2083.0,
    "annual": 25000.0
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  "upcoming": null,
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    "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",
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