{
  "url": "https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-3",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025/section-3.json",
  "legislation": "ukpga/2025/11",
  "legislation_title": "National Insurance Contributions (Secondary Class 1 Contributions) Act 2025",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-secondary-class-1-contributions-act-2025",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Increase of employment allowance and removal of £100,000 threshold etc",
  "text": "(1) The National Insurance Contributions Act 2014 is amended as follows.\n(2) In section 1(2)(a) (the amount of the employment allowance), for “£5,000” substitute “£10,500”.\n(3) In section 2 (exceptions), omit—\n(a) subsections (4B) to (4G) (secondary Class 1 liability limit of £100,000 or more and receipt of de minimis state aid), and\n(b) the italic heading preceding those subsections.\n(4) The amendments made by this section come into force on 6 April 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/11/section/3",
    "retrieved_at": "2026-10-29T08:46:58.804784+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}