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Section 9 of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

No changes have been made to the way in which secondary NICs are calculated. However, from 6 April 2011 the Secondary Threshold is no longer aligned with the Primary Threshold. From 6 April 2025 the Secondary Threshold is set at an amount below the Lower Earnings Limit (LEL).

Secondary NICs are due on all earnings above the Secondary Threshold at a single percentage rate unless the employer is eligible to claim a NICs relief which provides a 0% rate of NICs between the Secondary Threshold and an upper secondary threshold, see NIM01207.Ìý