{
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    "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.class1a_1b_rate",
    "name": "Class 1A and Class 1B National Insurance: rate",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
    "currency": null,
    "source_type": "derived",
    "values": [
      {
        "value": "15%",
        "value_minor": null,
        "effective_from": "2025-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "derivation_verified",
        "sources": [
          {
            "role": "legislation",
            "citation": "https://www.legislation.gov.uk/ukpga/1992/4/section/10 (Social Security Contributions and Benefits Act 1992 s.10(5): \"'the Class 1A percentage' means a percentage rate equal to the secondary percentage for the tax year in question\" — a rule, not a number; the figure is derived)",
            "uri": "https://www.legislation.gov.uk/ukpga/1992/4/section/10",
            "retrieved": "2026-09-08T18:13:53Z",
            "content_hash": "sha256:17af93f82aa3d13fcd861c04457578c02c76e3fcd9400f349980ce7c21d39f0a"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Class 1A rate on expenses and benefits for 2026 to 2027 is 15%\")",
            "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": "2026-09-18T05:38:49Z"
        },
        "last_verified": "2026-09-18T05:38:49Z"
      }
    ],
    "derivation": "employment.ni.class1.employer_secondary_rate@numeric",
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The rate of Class 1A National Insurance on benefits in kind (and of Class 1B on PAYE settlement agreements, which s.10A charges at the same percentage). The Act defines it as equal to the secondary (employer) Class 1 percentage, so it is published as a derivation from that figure and recomputed by the build.",
        "instrument": "Social Security Contributions and Benefits Act 1992 s.10(4)-(5)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Class 1A is charged for the tax year on the cash equivalent of benefits at the percentage in force for that year; it moves when the secondary percentage moves (6 April 2025: 13.8% to 15%).",
      "article": "Social Security Contributions and Benefits Act 1992 s.10(4)-(5)"
    },
    "scope_note": "Not a stated figure: s.10(5) fixes the Class 1A percentage by reference to the secondary percentage, and s.10A(3)-(4) applies the same percentage to Class 1B. The record's value therefore follows `ni.class1.employer_secondary_rate` by rule (D14), and the build refuses a build in which the two disagree.",
    "notes": "Read from the archived current view of s.10 (2026-09-08): no form of '15%' appears in the section, which is why a carry was impossible and the finder reported the row HOST-ABSENT. GOV.UK's rates page states the resulting percentage and is the guidance source.",
    "record_version": 3
  },
  "receipt": {
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    "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.class1a_1b_rate.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "https://www.legislation.gov.uk/ukpga/1992/4/section/10 (Social Security Contributions and Benefits Act 1992 s.10(5): \"'the Class 1A percentage' means a percentage rate equal to the secondary percentage for the tax year in question\" — a rule, not a number; the figure is derived)",
        "uri": "https://www.legislation.gov.uk/ukpga/1992/4/section/10",
        "retrieved": "2026-09-08T18:13:53Z",
        "content_hash": "sha256:17af93f82aa3d13fcd861c04457578c02c76e3fcd9400f349980ce7c21d39f0a"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Class 1A rate on expenses and benefits for 2026 to 2027 is 15%\")",
        "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": "2026-09-18T05:38:49Z"
    },
    "last_verified": "2026-09-18T05:38:49Z"
  }
}