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  "figure": {
    "id": "employment.ni.class1.veterans_ust",
    "name": "Class 1 National Insurance: veterans 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-8-2",
      "probed": "2026-09-10",
      "source_url": "https://www.legislation.gov.uk/ukpga/2022/9/section/8/data.xml",
      "content_hash": "sha256:ff642fc00a6409e6daca8dc81c5b999a807de05f4e3a34b3e144c0bca149703b",
      "tokens": [
        "£967.00",
        "£967",
        "£4,189.00",
        "£4,189",
        "£50,270.00",
        "£50,270"
      ],
      "commentaries_c": [],
      "window": {
        "from": "2021-04-06",
        "to": "2028-04-05"
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      "expires": null
    },
    "values": [
      {
        "value": {
          "weekly": "£967.00",
          "monthly": "£4,189.00",
          "annual": "£50,270.00"
        },
        "value_minor": {
          "weekly": 96700,
          "monthly": 418900,
          "annual": 5027000
        },
        "effective_from": "2021-04-06",
        "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(2)(a) (\"the upper secondary threshold is £967\"; relief available for the tax years beginning 6 April 2021 to 6 April 2027)",
            "uri": "https://www.legislation.gov.uk/ukpga/2022/9/section/8",
            "retrieved": "2026-07-25T12:46:46Z",
            "content_hash": "sha256:36975382be2947b874378bd63f512d580b37f8553770dbeb824eca998bffe6ad"
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          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "retrieved": "2026-07-29T08:16:12Z",
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    ],
    "derivation": null,
    "invariants": [
      {
        "expr": "this@weekly == employment.ni.class1.upper_earnings_limit@weekly",
        "from": "2021-04-06",
        "to": "2028-04-05"
      },
      {
        "expr": "this@monthly == employment.ni.class1.upper_earnings_limit@monthly",
        "from": "2021-04-06",
        "to": "2028-04-05"
      },
      {
        "expr": "this@annual == employment.ni.class1.upper_earnings_limit@annual",
        "from": "2021-04-06",
        "to": "2028-04-05"
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    ],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The veterans' 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 veteran in the first 12 months of their first civilian employment after leaving the regular armed forces.",
        "instrument": "National Insurance Contributions Act 2022 s.8(2)(a)"
      }
    ],
    "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(2)"
    },
    "scope_note": "Equal to the upper earnings limit and the under-21 and apprentice upper secondary thresholds. Applies for the 12 months from the start of a qualifying veteran's first civilian employment (NI category letter V).",
    "notes": "The AMOUNT is enacted by the Act; the WINDOW is extended by instrument. NICA 2022 s.8(2) states the figure outright — \"the upper secondary threshold is £967\", with £4,189 for a monthly earnings period and £50,270 for an annual one — and no instrument has ever substituted the amount. Four have amended s.8(2), and every one is a \"Words in s. 8(2) substituted\" note whose located spans hold nothing but the tax-year list: S.I. 2023/236 (6.4.2023), S.I. 2024/249 (6.4.2024), S.I. 2025/288 (6.4.2025) and S.I. 2026/231 (6.4.2026). Each added one year to it. That is the distinction D-RD-2 taught the act probe to draw: an instrument 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 2021, 6 April 2022, 6 April 2023, 6 April 2024, 6 April 2025, 6 April 2026 and 6 April 2027 — the relief window the act_probe block records, 6 April 2021 to 5 April 2028. 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.",
    "record_version": 2,
    "cadences": [
      "weekly",
      "monthly",
      "annual"
    ]
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        "role": "legislation",
        "citation": "National Insurance Contributions Act 2022, c. 9 s. 8(2)(a) (\"the upper secondary threshold is £967\"; relief available for the tax years beginning 6 April 2021 to 6 April 2027)",
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      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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