diff --git a/changelog.d/2178.fixed.md b/changelog.d/2178.fixed.md
new file mode 100644
index 0000000000..33e296f6e2
--- /dev/null
+++ b/changelog.d/2178.fixed.md
@@ -0,0 +1 @@
+- Corrected the Class 1 secondary threshold for 2015-16 and 2016-17 to the statutory £156 a week (£8,112 a year); it held the £155 primary threshold.
diff --git a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml
index eb92c8362d..5c3fe7dfa0 100644
--- a/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml
+++ b/policyengine_uk/parameters/gov/hmrc/national_insurance/class_1/thresholds/secondary_threshold.yaml
@@ -19,8 +19,24 @@ metadata:
 # Budget 2025), to be set in each year's rates, limits and thresholds
 # regulations. CPI uprating from 2031-32 is a modelling assumption.
 values:
-  2015-04-06: 155
-  2016-04-06: 155
+  # £155 was the primary threshold in 2015-16 and 2016-17 (reg 10(c)), not the
+  # secondary threshold (#2178).
+  2015-04-06:
+    value: 156
+    metadata:
+      reference:
+        - title: The Social Security (Contributions) Regulations 2001 reg 10(d) (£156 a week), as at 6 April 2015
+          href: https://www.legislation.gov.uk/uksi/2001/1004/regulation/10/2015-04-06
+        - title: The Social Security (Contributions) Regulations 2001 reg 11(3A)(b) (£8,112 where the earnings period is a year), as at 6 April 2015
+          href: https://www.legislation.gov.uk/uksi/2001/1004/regulation/11/2015-04-06
+  2016-04-06:
+    value: 156
+    metadata:
+      reference:
+        - title: The Social Security (Contributions) Regulations 2001 reg 10(d) (£156 a week), as at 6 April 2016
+          href: https://www.legislation.gov.uk/uksi/2001/1004/regulation/10/2016-04-06
+        - title: The Social Security (Contributions) Regulations 2001 reg 11(3A)(b) (£8,112 where the earnings period is a year), as at 6 April 2016
+          href: https://www.legislation.gov.uk/uksi/2001/1004/regulation/11/2016-04-06
   2017-04-06: 157
   2018-04-06: 162
   2019-04-06: 166
diff --git a/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_1/ni_class_1_employer.yaml b/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_1/ni_class_1_employer.yaml
index 1d79419929..dd9da72b43 100644
--- a/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_1/ni_class_1_employer.yaml
+++ b/policyengine_uk/tests/policy/baseline/gov/hmrc/national_insurance/class_1/ni_class_1_employer.yaml
@@ -140,3 +140,34 @@
     ni_class_1_income: 40_000
   output:
     ni_class_1_employer: 5_250  # 0.15 x (40,000 - 5,000)
+
+# 2015-16 and 2016-17: the secondary threshold was £156 a week (SI 2001/1004
+# reg 10(d)) and £8,112 for an annual earnings period (reg 11(3A)(b)), at
+# 13.8%. £155 was the primary threshold (#2178).
+
+- name: Employer NI uses the £8,112 annual secondary threshold in 2015-16
+  period: 2015
+  absolute_error_margin: 0.01
+  input:
+    age: 40
+    ni_class_1_income: 20_000
+  output:
+    ni_class_1_employer: 1_640.54  # 0.138 x (20,000 - 8,112) = 1,640.544
+
+- name: No employer NI at the annual secondary threshold in 2016-17
+  period: 2016
+  absolute_error_margin: 0.01
+  input:
+    age: 40
+    ni_class_1_income: 8_112
+  output:
+    ni_class_1_employer: 0
+
+- name: No employer NI just below the annual secondary threshold in 2016-17
+  period: 2016
+  absolute_error_margin: 0.01
+  input:
+    age: 40
+    ni_class_1_income: 8_100  # 52 x £155 = £8,060 would charge £5.52
+  output:
+    ni_class_1_employer: 0
diff --git a/policyengine_uk/tests/test_ni_secondary_threshold.py b/policyengine_uk/tests/test_ni_secondary_threshold.py
new file mode 100644
index 0000000000..9bedc954e6
--- /dev/null
+++ b/policyengine_uk/tests/test_ni_secondary_threshold.py
@@ -0,0 +1,203 @@
+"""The annual Class 1 secondary threshold is the statutory figure (#1967, #2178).
+
+SSCBA 1992 s.9(1) charges secondary Class 1 contributions at the secondary
+percentage on earnings above "the current secondary threshold (or the
+prescribed equivalent)". The model works on annual earnings and annualises
+the weekly secondary threshold (ST) parameter as 52 weeks. For an earnings
+period of a year, the prescribed equivalent is the figure in SI 2001/1004 reg
+11(3A)(b). So the model's annual ST, 52 x the stored weekly value, should be
+that figure.
+
+Model year Y is the tax year starting 6 April Y. STATUTORY holds, for each
+tax year from 2015-16 to 2030-31, the reg 10(d) weekly ST, the reg 11(3A)(b)
+annual ST and the s.9(2) secondary percentage. The figures come from the
+legislation.gov.uk point-in-time text of regs 10 and 11 and of s.9 at 6 April
+of each year, not from the parameter files. 2027-28 to 2030-31 are announced
+policy (Autumn Budget 2024 and Budget 2025), as in test_ni_threshold_freeze.py.
+
+Invariants:
+
+1. Annual ST: in every year, 52 x the stored weekly ST equals the reg
+   11(3A)(b) figure to the penny.
+2. Weekly ST: before 2025-26, the reg 11(3A)(b) figure is exactly 52 x the
+   reg 10(d) figure, and the stored value is the reg 10(d) figure itself.
+   From 2025-26 the stored value is the annual figure / 52 (5,000 / 52), the
+   convention reg 11(3A)(c) uses for multiples of a week. The rounded reg
+   10(d) £96 would give £4,992 (#1967).
+3. Differential: in every year except 2022-23, for any Class 1 earnings
+   e >= 0 of an earner aged 21 or over who is not an apprentice,
+   ni_class_1_employer equals rate x max(e - annual ST, 0), computed in exact
+   arithmetic from STATUTORY. 2022-23 is left out: the Health and Social Care
+   Levy raised the secondary percentage to 15.05% from 6 April to 5 November
+   2022, and the rate parameter does not carry it.
+4. Threshold edge: employer NI is zero just below the annual ST, less than
+   half a penny at it, and positive a penny above it. At the ST itself the
+   stored 5,000 / 52 (96.153846) annualises to £4,999.999992, so exact
+   arithmetic gives about £0.000001 from 2025-26; float32 rounds it to zero.
+
+Comparisons allow float32 rounding: the model stores values as float32.
+"""
+
+from fractions import Fraction
+
+import numpy as np
+import pytest
+from hypothesis import HealthCheck, example, given, settings
+from hypothesis import strategies as st
+
+from policyengine_uk import CountryTaxBenefitSystem, Simulation
+
+# Tax year: (reg 10(d) weekly ST, reg 11(3A)(b) annual ST, s.9(2) rate).
+# The weekly figure from 2027-28 is the announced £96; the annual £5,000 is
+# what the model must reproduce.
+STATUTORY = {
+    2015: (Fraction(156), Fraction(8_112), Fraction(138, 1_000)),
+    2016: (Fraction(156), Fraction(8_112), Fraction(138, 1_000)),
+    2017: (Fraction(157), Fraction(8_164), Fraction(138, 1_000)),
+    2018: (Fraction(162), Fraction(8_424), Fraction(138, 1_000)),
+    2019: (Fraction(166), Fraction(8_632), Fraction(138, 1_000)),
+    2020: (Fraction(169), Fraction(8_788), Fraction(138, 1_000)),
+    2021: (Fraction(170), Fraction(8_840), Fraction(138, 1_000)),
+    # 15.05% from 6 April to 5 November 2022, then 13.8%.
+    2022: (Fraction(175), Fraction(9_100), None),
+    2023: (Fraction(175), Fraction(9_100), Fraction(138, 1_000)),
+    2024: (Fraction(175), Fraction(9_100), Fraction(138, 1_000)),
+    2025: (Fraction(96), Fraction(5_000), Fraction(15, 100)),
+    2026: (Fraction(96), Fraction(5_000), Fraction(15, 100)),
+    2027: (Fraction(96), Fraction(5_000), Fraction(15, 100)),
+    2028: (Fraction(96), Fraction(5_000), Fraction(15, 100)),
+    2029: (Fraction(96), Fraction(5_000), Fraction(15, 100)),
+    2030: (Fraction(96), Fraction(5_000), Fraction(15, 100)),
+}
+YEARS = list(STATUTORY)
+RATED_YEARS = [year for year, (_, _, rate) in STATUTORY.items() if rate]
+# The first year of the £5,000 annual threshold (NICA 2025 s.2).
+ANNUAL_CONVENTION_FROM = 2025
+
+
+@pytest.fixture(scope="module")
+def system():
+    return CountryTaxBenefitSystem()
+
+
+def stored_weekly_st(system, year):
+    class_1 = system.get_parameters_at_instant(
+        str(year)
+    ).gov.hmrc.national_insurance.class_1
+    return float(class_1.thresholds.secondary_threshold)
+
+
+def tolerance(*amounts):
+    # float32 has a 24-bit significand: a few ulps of the largest amount
+    # involved, plus a penny.
+    return 0.01 + 4e-7 * max(abs(float(a)) for a in amounts)
+
+
+# Invariant 1: annual ST.
+@pytest.mark.parametrize("year", YEARS)
+def test_annual_secondary_threshold_is_statutory(system, year):
+    _, annual, _ = STATUTORY[year]
+    assert 52 * stored_weekly_st(system, year) == pytest.approx(float(annual), abs=0.01)
+
+
+# Invariant 2: weekly ST.
+@pytest.mark.parametrize("year", YEARS)
+def test_stored_weekly_secondary_threshold(system, year):
+    weekly, annual, _ = STATUTORY[year]
+    stored = stored_weekly_st(system, year)
+    if year < ANNUAL_CONVENTION_FROM:
+        assert annual == 52 * weekly
+        assert stored == float(weekly)
+    else:
+        assert stored == pytest.approx(float(annual / 52), abs=1e-6)
+        # The rounded weekly figure would annualise below the statute.
+        assert 52 * weekly < annual
+
+
+# Invariants 3 and 4: liabilities.
+def simulate(year, earnings):
+    people = {
+        # Class 1 earnings are set directly: from 2029 the salary sacrifice
+        # broad-base haircut trims employment income before NI.
+        f"p{i}": {
+            "age": {year: 40},
+            "ni_class_1_income": {year: float(amount)},
+            "employer_pension_contributions": {year: 0},
+        }
+        for i, amount in enumerate(earnings)
+    }
+    situation = {
+        "people": people,
+        "benunits": {f"b_{name}": {"members": [name]} for name in people},
+        "households": {f"h_{name}": {"members": [name]} for name in people},
+    }
+    sim = Simulation(situation=situation)
+    return np.asarray(sim.calculate("ni_class_1_employer", year), dtype=float)
+
+
+def statutory_employer_ni(year, earnings):
+    _, annual, rate = STATUTORY[year]
+    return rate * max(Fraction(float(earnings)) - annual, 0)
+
+
+def check_employer_ni(year, earnings):
+    model = simulate(year, earnings)
+    for amount, value in zip(earnings, model):
+        expected = statutory_employer_ni(year, amount)
+        assert abs(value - float(expected)) <= tolerance(expected, amount), (
+            year,
+            amount,
+            value,
+            float(expected),
+        )
+    return model
+
+
+@pytest.mark.parametrize("year", RATED_YEARS)
+def test_employer_ni_at_the_threshold_edge(year):
+    weekly, annual, _ = STATUTORY[year]
+    annual = float(annual)
+    rounded_weekly_annual = 52 * float(weekly)
+    edges = [
+        0.0,
+        annual - 1,
+        annual - 0.01,
+        annual,
+        annual + 0.01,
+        annual + 1,
+        # Halfway between 52 x the rounded weekly figure and the annual
+        # figure, if they differ (£4,996 from 2025-26).
+        (rounded_weekly_annual + annual) / 2,
+        40_000.0,
+        250_000.0,
+    ]
+    model = check_employer_ni(year, edges)
+    assert model[edges.index(annual - 0.01)] == 0
+    assert abs(model[edges.index(annual)]) < 0.005
+    assert model[edges.index(annual + 0.01)] > 0
+
+
+@settings(
+    max_examples=25,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(
+    year=st.sampled_from(RATED_YEARS),
+    earnings=st.lists(
+        st.one_of(
+            st.floats(0, 500_000, allow_nan=False, allow_infinity=False),
+            st.integers(0, 500_000).map(float),
+            st.floats(4_000, 10_000, allow_nan=False),
+        ),
+        min_size=1,
+        max_size=12,
+    ),
+)
+# #1967: £40,000 in 2025-26 was £5,251.20, not £5,250. #2178: earnings
+# between £8,060 and £8,112 in 2016-17 were charged.
+@example(year=2025, earnings=[40_000.0, 4_996.0, 5_000.0])
+@example(year=2016, earnings=[8_100.0, 8_112.0, 20_000.0])
+def test_employer_ni_follows_the_statutory_threshold(year, earnings):
+    check_employer_ni(year, earnings)
diff --git a/policyengine_uk/tests/test_ni_threshold_freeze.py b/policyengine_uk/tests/test_ni_threshold_freeze.py
index 0ee0151a8e..218d5b0de6 100644
--- a/policyengine_uk/tests/test_ni_threshold_freeze.py
+++ b/policyengine_uk/tests/test_ni_threshold_freeze.py
@@ -128,12 +128,8 @@ def test_lower_earnings_limit_2025_26_and_2026_27(system):
     assert threshold(system, "lower_earnings_limit", 2026) == 129
 
 
-@pytest.mark.parametrize("year", [2025, *FROZEN_YEARS])
-def test_annual_secondary_threshold_is_statutory(system, year):
-    # SI 2001/1004 reg 11(3A)(b): £5,000 where the earnings period is a year
-    # (#1967). 52 x the rounded weekly £96 would give £4,992.
-    annual = 52 * threshold(system, "secondary_threshold", year)
-    assert annual == pytest.approx(5_000, abs=0.01)
+# The annual secondary threshold in every year from 2015-16, including the
+# £5,000 from 2025-26 (#1967), is pinned in test_ni_secondary_threshold.py.
 
 
 # Invariant 2: cash freeze.