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    "id": "employment.ni.class1.secondary_threshold",
    "name": "Class 1 National Insurance: secondary threshold",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP",
    "value_type": "cadenced_amount",
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      {
        "value": {
          "weekly": "£96.00",
          "monthly": "£417.00",
          "annual": "£5,000.00"
        },
        "value_minor": {
          "weekly": 9600,
          "monthly": 41700,
          "annual": 500000
        },
        "effective_from": "2025-04-06",
        "effective_to": null,
        "announcement_date": null,
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            "role": "legislation",
            "citation": "National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, c. 11 s. 2(2) (amending reg 10(d) of the Social Security (Contributions) Regulations 2001: secondary threshold £175 -> £96, specified for the tax year 2025-26; in force 6 April 2025; as enacted)",
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            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The secondary threshold: the weekly earnings level at which an employer starts to pay secondary Class 1 National Insurance on an employee's earnings.",
        "instrument": "Social Security (Contributions) Regulations 2001 reg 10(d)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "The threshold in force at the start of the relevant earnings period applies (Social Security (Contributions) Regulations 2001 reg 10). Frozen at this level since 6 April 2025.",
      "article": "Social Security (Contributions) Regulations 2001 reg 10(d)"
    },
    "scope_note": "Cut from £175/week (£9,100/year) to £96/week (£5,000/year) for 2025-26 and frozen (to April 2028), alongside the rise in the employer secondary rate to 15%. Distinct from the under-21/apprentice/veteran upper secondary thresholds, which cap the zero-rate reliefs at £967/week.",
    "notes": "Set by the NIC (Secondary Class 1 Contributions) Act 2025 s.2(2), which substitutes £96 into reg 10(d) of the 2001 Regulations. Effective 6 April 2025 — the value is specified for the 2025-26 tax year by s.2(4), NOT the Act's 3 April 2025 commencement (the effective-date trap). Derived from the Act's as-enacted XML.",
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        "role": "legislation",
        "citation": "National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, c. 11 s. 2(2) (amending reg 10(d) of the Social Security (Contributions) Regulations 2001: secondary threshold £175 -> £96, specified for the tax year 2025-26; in force 6 April 2025; as enacted)",
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