{
  "meta": {
    "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.class2.small_profits_threshold",
    "name": "Class 2 National Insurance: small profits threshold",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
    "cadence": "annual",
    "source_type": "si",
    "values": [
      {
        "value": "£7,105.00",
        "value_minor": 710500,
        "effective_from": "2026-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "corroborated",
        "sources": [
          {
            "role": "legislation",
            "citation": "The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026, SI 2026/231 reg 3(a) (amending s.11(4) of the Social Security Contributions and Benefits Act 1992: £6,845 -> £7,105; in force 6 April 2026)",
            "uri": "https://www.legislation.gov.uk/uksi/2026/231/made",
            "retrieved": "2026-07-08T14:44:33Z",
            "content_hash": "sha256:d410515726d05e01e5f43d7d3e2de01c29d90f13f1d70789ff910df40cd4e776",
            "content_hash_of": "https://www.legislation.gov.uk/uksi/2026/231/made/data.xml"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/self-employed-national-insurance-rates",
            "uri": "https://www.gov.uk/self-employed-national-insurance-rates",
            "retrieved": "2026-07-29T08:16:12Z",
            "content_hash": "sha256:a1df49d039b43cc6cabc82ee24bc2d9779d910c3fd7a016999bc70db0550bd96"
          }
        ],
        "verified": {
          "guidance": "2026-09-21T10:07:35Z",
          "legislation": "2026-09-21T10:07:35Z"
        },
        "last_verified": "2026-09-21T10:07:35Z"
      }
    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The small profits threshold: the level of annual profits from self-employment at or above which a self-employed earner is treated as having actually paid Class 2 National Insurance contributions for the tax year, and so accrues entitlement to contributory benefits, without any payment falling due.",
        "instrument": "Social Security Contributions and Benefits Act 1992 s.11(4)"
      }
    ],
    "applicability": {
      "basis": "calendar_date",
      "note": "Applies to the profits of the tax year beginning on the effective date; the amendment has effect from 6 April 2026.",
      "article": null
    },
    "scope_note": "Class 2 contributions have not been payable by earners with profits at or above this threshold since 6 April 2024 — they are treated as paid. Earners with profits BELOW the threshold may still pay Class 2 voluntarily at the weekly rate (employment.ni.class2.flat_rate).",
    "notes": "SI 2026/231 amends s.11 twice; this figure is subsection (4). The GOV.UK employer rates-and-thresholds page carries Class 1 only and does not state this figure, so the self-employed NI rates page is the B source.",
    "record_version": 1
  },
  "receipt": {
    "record_hash": "sha256:afead1c7a1d472368ed0e8f4c3576b8ea5b09a9c9a105ac9994dfa9b13841478",
    "record_hash_of": "the `figure` object, serialized as UTF-8 JSON with 2-space indent, ensure_ascii=false and a trailing newline",
    "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.class2.small_profits_threshold.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026, SI 2026/231 reg 3(a) (amending s.11(4) of the Social Security Contributions and Benefits Act 1992: £6,845 -> £7,105; in force 6 April 2026)",
        "uri": "https://www.legislation.gov.uk/uksi/2026/231/made",
        "retrieved": "2026-07-08T14:44:33Z",
        "content_hash": "sha256:d410515726d05e01e5f43d7d3e2de01c29d90f13f1d70789ff910df40cd4e776",
        "content_hash_of": "https://www.legislation.gov.uk/uksi/2026/231/made/data.xml"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/self-employed-national-insurance-rates",
        "uri": "https://www.gov.uk/self-employed-national-insurance-rates",
        "retrieved": "2026-07-29T08:16:12Z",
        "content_hash": "sha256:a1df49d039b43cc6cabc82ee24bc2d9779d910c3fd7a016999bc70db0550bd96"
      }
    ],
    "verified": {
      "guidance": "2026-09-21T10:07:35Z",
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
  }
}