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      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
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  "figure_id": "employment.ni.class1a_1b_rate",
  "name": "Class 1A and Class 1B National Insurance: rate",
  "unit": "percent",
  "value_type": "percentage",
  "source_type": "derived",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "value": "15%",
    "value_minor": null,
    "effective_from": "2025-04-06",
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        "retrieved": "2026-09-08T18:13:53Z",
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        "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",
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  "value_numeric": 15.0,
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    "record_url": "https://statbook.co.uk/v1/figures/employment.ni.class1a_1b_rate.json",
    "sources": [
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        "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)",
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      {
        "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",
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