{
  "schemaVersion": 2,
  "context": "{\"campaignId\":\"salary-sacrifice-2029\",\"configurationVersion\":\"2026.09-demo.5\",\"modelVersion\":\"2026-09-27.1\",\"region\":\"scotland\",\"change\":{\"effectiveDate\":\"2029-04-06\",\"currentPolicy\":{\"id\":\"current-ni-treatment\",\"label\":\"Current NI treatment\",\"description\":\"The full valid pension salary sacrifice is treated as exempt from employee and employer National Insurance.\",\"pensionType\":\"salary-sacrifice\",\"employeeDefaultPercent\":5,\"employeeMinimumPercent\":0,\"employeeMaximumPercent\":40,\"pensionablePayBasis\":\"base-pay\",\"employerContribution\":{\"type\":\"fixed\",\"percent\":5},\"employerNiSavingSharePercent\":0},\"proposedPolicy\":{\"id\":\"announced-2029-ni-treatment\",\"label\":\"Announced April 2029 treatment\",\"description\":\"The first £2,000 of annual pension salary sacrifice is modelled as exempt from National Insurance; the excess is modelled as employee and employer NI-able.\",\"pensionType\":\"salary-sacrifice\",\"employeeDefaultPercent\":5,\"employeeMinimumPercent\":0,\"employeeMaximumPercent\":40,\"pensionablePayBasis\":\"base-pay\",\"employerContribution\":{\"type\":\"fixed\",\"percent\":5},\"employerNiSavingSharePercent\":0,\"salarySacrificeNiExemptLimit\":2000},\"unsupportedArrangements\":[\"Final 2029 payroll reporting and pay-period allocation rules that HMRC has not yet published\",\"Future tax, National Insurance, student-loan and minimum-wage rates that have not yet been published\",\"Employer policy redesign, employee opt-out behaviour and contribution changes unless explicitly configured\",\"Directors' annual National Insurance method, Employment Allowance and Apprenticeship Levy\",\"Individual pension annual allowance, tapering, money purchase annual allowance or carry-forward assessment\"],\"defaults\":{\"annualSalary\":50000,\"annualBonus\":0,\"annualBonusSacrifice\":0,\"currentPensionPot\":65000,\"annualRealGrowthPercent\":3},\"employerCohorts\":[{\"id\":\"operations\",\"label\":\"Operations\",\"averageSalary\":30000,\"headcount\":40,\"currentEmployeePercent\":5,\"proposedEmployeePercent\":5,\"niCategory\":\"A\",\"weeklyHours\":37.5,\"minimumWageCategory\":\"age-21-plus\"},{\"id\":\"professional\",\"label\":\"Professional\",\"averageSalary\":50000,\"headcount\":35,\"currentEmployeePercent\":5,\"proposedEmployeePercent\":5,\"niCategory\":\"A\",\"weeklyHours\":37.5,\"minimumWageCategory\":\"age-21-plus\"},{\"id\":\"senior\",\"label\":\"Senior\",\"averageSalary\":75000,\"averageBonus\":10000,\"annualBonusSacrifice\":2000,\"headcount\":20,\"currentEmployeePercent\":7,\"proposedEmployeePercent\":7,\"niCategory\":\"A\",\"weeklyHours\":37.5,\"minimumWageCategory\":\"age-21-plus\"},{\"id\":\"leadership\",\"label\":\"Leadership\",\"averageSalary\":120000,\"averageBonus\":25000,\"annualBonusSacrifice\":5000,\"headcount\":5,\"currentEmployeePercent\":10,\"proposedEmployeePercent\":10,\"niCategory\":\"A\",\"weeklyHours\":37.5,\"minimumWageCategory\":\"age-21-plus\"}]}}",
  "savedAt": "2026-10-30T21:07:18.817Z",
  "scenarios": [
    {
      "name": "Fictional employer — same contributions",
      "mode": "reform",
      "cohorts": [
        {
          "id": "operations",
          "label": "Operations",
          "averageSalary": 30000,
          "headcount": 40,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 5,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        },
        {
          "id": "professional",
          "label": "Professional",
          "averageSalary": 50000,
          "headcount": 40,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 5,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        },
        {
          "id": "senior",
          "label": "Senior",
          "averageSalary": 75000,
          "headcount": 20,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 5,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        }
      ]
    },
    {
      "name": "Fictional employer — employee contribution 6%",
      "mode": "alternative",
      "cohorts": [
        {
          "id": "operations",
          "label": "Operations",
          "averageSalary": 30000,
          "headcount": 40,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 6,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        },
        {
          "id": "professional",
          "label": "Professional",
          "averageSalary": 50000,
          "headcount": 40,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 6,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        },
        {
          "id": "senior",
          "label": "Senior",
          "averageSalary": 75000,
          "headcount": 20,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 6,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        }
      ]
    },
    {
      "name": "Fictional employer — employee contribution 7%",
      "mode": "alternative",
      "cohorts": [
        {
          "id": "operations",
          "label": "Operations",
          "averageSalary": 30000,
          "headcount": 40,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 7,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        },
        {
          "id": "professional",
          "label": "Professional",
          "averageSalary": 50000,
          "headcount": 40,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 7,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        },
        {
          "id": "senior",
          "label": "Senior",
          "averageSalary": 75000,
          "headcount": 20,
          "averageBonus": 0,
          "annualBonusSacrifice": 0,
          "currentEmployeePercent": 5,
          "proposedEmployeePercent": 7,
          "niCategory": "A",
          "weeklyHours": 37.5,
          "minimumWageCategory": "age-21-plus"
        }
      ]
    }
  ]
}