{
 "id": "ni_class1_employee_rates",
 "name": "National Insurance Class 1 employee rates",
 "category": "ni",
 "value": "8% main rate \u00b7 2% above upper earnings limit",
 "unit": "rates",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Unchanged since the 6 April 2024 cut.",
 "history": [
  "8%/2% from 2024-04-06",
  "10%/2% from 2024-01-06",
  "12%/2% from 2023-04-06"
 ]
}