{
 "protocol": "verified-facts/0.2",
 "key": "uk/national-insurance/employee-rate-above-uel",
 "label": "Employee rate above UEL",
 "value": 2,
 "unit": "%",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
 "quote": "Employee (primary) contribution rates, category A | 0% | 8% | 2% (column \"Balance of earnings above upper earnings limit\")",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": 2,
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026"
 },
 "scope": "UK-wide, standard category A",
 "hash": "sha256:2c9e0f4d4628dc116e5f5a9ab7e22db9c6ea63737fc7171fb333c638507ccea5",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..wkHcoOCFAzXEYYICfzyTcRzSudDcKtpfLb3TNGud9J4gP5plwO-hoJXc5IAgeBu6DUo3W543_Z25dfZXoGq9Dw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/national-insurance/employee-rate-above-uel",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"
 }
}