The main rate of employee national insurance will be cut from 10 per cent to 8 per cent from April 6 - the first day of the 2024-25 tax year.
This two per cent decrease was the centrepiece of chancellor Jeremy Hunt's spring budget - a cut he said would benefit 27 million workers.
Mr Hunt said the cuts show we stand behind those who work hard and fires the starting gun on our long-term ambition to end the unfair double tax on work.
When combined with a cut previously announced in the autumn statement, this will save the average worker on 35,400 more than 900 a year, the government said.
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