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HMRC internal manual

National Insurance Manual

Class 1 Structural Overview from 6 April 2003: Structural changes: Secondary NICs

Section 9, SSCBA 92

Although as part of the structural changes to Class 1 NICs from 6 April 2003, thesecondary percentage was raised by 1%, no changes have been made to the way in whichsecondary NICs are calculated.

Secondary NICs are due on all earnings above the Secondary Threshold, see NIM01008, at a single percentage rate.