{
 "id": "ni_class1_primary_threshold",
 "name": "NI Class 1 primary threshold",
 "category": "ni",
 "value": "\u00a3242/week (\u00a312,570/year)",
 "unit": "per week / per year",
 "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": "Aligned with the Personal Allowance; frozen until April 2031.",
 "history": [
  "\u00a3242/week since 2022-07-06"
 ]
}