{
 "id": "ni_class1_employer",
 "name": "NI Class 1 employer rate and secondary threshold",
 "category": "ni",
 "value": "15% above \u00a396/week (\u00a35,000/year)",
 "unit": "rate / threshold",
 "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": "0% up to \u00a3967/week for under-21s, apprentices under 25, veterans, freeport employees.",
 "history": [
  "15% / \u00a35,000 from 2025-04-06",
  "13.8% / \u00a39,100 in 2024/25 and earlier"
 ]
}