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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.statutory_payments.small_employer_threshold",
  "name": "Small employers' relief: contributions payments threshold",
  "unit": "GBP/year",
  "value_type": "money",
  "source_type": "si",
  "jurisdiction": "GB",
  "scope_note": "£45,000 of Class 1 contributions payments in the qualifying tax year. GOV.UK states the small-employer recovery as a 109% total; regulation 3 states the ADDITIONAL compensation percentage, not a total — that row is a D14 shape (the record is what the law states, the total is a derivation) and is not authored here. The prior threshold's own start date is not read from any archived instrument and is marked pending backfill.",
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    "effective_from": "2004-04-06",
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        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"109% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower\")",
        "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": 45000.0,
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    "record_url": "https://statbook.co.uk/v1/figures/employment.statutory_payments.small_employer_threshold.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "https://www.legislation.gov.uk/uksi/2004/698/made (SI 2004/698 reg 2: in regulation 2(1) of the 1994 Regulations, \"for “£40,000” there shall be substituted “£45,000”\"; in force 6 April 2004 for payments of statutory maternity pay made on or after that date, reg 1(2))",
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      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"109% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower\")",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "retrieved": "2026-07-29T08:16:12Z",
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