{
  "api": "Tidy Sheets UK Tax Rates API",
  "version": "v1",
  "topic": "national-insurance",
  "tax_year": "2026-27",
  "tax_year_start": "2026-04-06",
  "tax_year_end": "2027-04-05",
  "currency": "GBP",
  "source_urls": [
    "https://www.gov.uk/national-insurance-rates-letters",
    "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions",
    "https://www.gov.uk/national-insurance/how-much-you-pay",
    "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
  ],
  "last_verified": "2026-10-17",
  "licence": {
    "name": "Free to use, including commercially, with attribution",
    "attribution": "Please credit 'UK tax rates from Tidy Sheets' with a link to https://tidysheets-uk.pages.dev/uk-tax-rates-api",
    "attribution_html": "<a href=\"https://tidysheets-uk.pages.dev/uk-tax-rates-api\">UK tax rates from Tidy Sheets</a>"
  },
  "disclaimer": "General information only, not tax or financial advice. Figures were checked against GOV.UK on the last_verified date; always check GOV.UK for your own situation. Income Tax bands are for England, Wales and Northern Ireland (Scotland has its own bands for non-savings, non-dividend income).",
  "docs": "https://tidysheets-uk.pages.dev/uk-tax-rates-api",
  "related_calculators": [
    "https://tidysheets-uk.pages.dev/take-home-pay-calculator"
  ],
  "employee_class1_category_a": {
    "primary_threshold_annual": 12570,
    "upper_earnings_limit_annual": 50270,
    "main_rate": 0.08,
    "rate_above_uel": 0.02
  },
  "employer_class1": {
    "secondary_threshold_annual": 5000,
    "rate": 0.15
  },
  "notes": "Annual thresholds. Payroll works on each pay period's threshold, so per-period results can differ slightly."
}