{"analytics_identifier":null,"base_path":"/national-insurance-rates-letters","content_id":"0cdbefbb-257a-40f9-97c4-eaef93e163fa","description":"Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.","details":{"external_related_links":[],"hide_chapter_navigation":false,"parts":[{"body":"<p>An employee’s <a href=\"/national-insurance/national-insurance-classes\">Class 1 National Insurance</a> is made up of contributions:</p>\n\n<ul>\n  <li>deducted from their pay (employee’s National Insurance)</li>\n  <li>paid by their employer (employer’s National Insurance)</li>\n</ul>\n\n<p>The amounts deducted and paid depend on:</p>\n\n<ul>\n  <li>the employee’s National Insurance <a href=\"/national-insurance-rates-letters/category-letters\">category letter</a>\n</li>\n  <li>how much of the employee’s earnings falls within each band</li>\n</ul>\n\n<h2 id=\"employee-national-insurance-rates\">Employee National Insurance rates</h2>\n\n<p>This table shows how much employers deduct from employees’ pay from 6 April 2026 to 5 April 2027.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You can see <a href=\"/government/publications/rates-and-allowances-national-insurance-contributions\">past employee National Insurance rates</a>.</p>\n</div>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Category letter</th>\n      <th scope=\"col\">£129 to £242 (£559 to £1,048 a month)</th>\n      <th scope=\"col\">£242.01 to £967 (£1,048.01 to £4,189 a month)</th>\n      <th scope=\"col\">Over £967 a week (£4,189 a month)</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">A</th>\n      <td>0%</td>\n      <td>8%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">B</th>\n      <td>0%</td>\n      <td>1.85%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">C</th>\n      <td>N/A</td>\n      <td>N/A</td>\n      <td>N/A</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">D</th>\n      <td>0%</td>\n      <td>2%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">E</th>\n      <td>0%</td>\n      <td>1.85%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">F</th>\n      <td>0%</td>\n      <td>8%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">H</th>\n      <td>0%</td>\n      <td>8%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">I</th>\n      <td>0%</td>\n      <td>1.85%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">J</th>\n      <td>0%</td>\n      <td>2%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">K</th>\n      <td>N/A</td>\n      <td>N/A</td>\n      <td>N/A</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">L</th>\n      <td>0%</td>\n      <td>2%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">M</th>\n      <td>0%</td>\n      <td>8%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">N</th>\n      <td>0%</td>\n      <td>8%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">S</th>\n      <td>N/A</td>\n      <td>N/A</td>\n      <td>N/A</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">V</th>\n      <td>0%</td>\n      <td>8%</td>\n      <td>2%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Z</th>\n      <td>0%</td>\n      <td>2%</td>\n      <td>2%</td>\n    </tr>\n  </tbody>\n</table>\n\n<h3 id=\"example\">Example</h3>\n\n<div class=\"example\">\n  <p>If you’re in category A and you earn £1,000 in a week you’ll pay: </p>\n\n  <ul>\n    <li>nothing on the first £242</li>\n    <li>8% (£58) on your earnings between £242.01 and £967</li>\n    <li>2% (£0.66) on the remaining earnings above £967</li>\n  </ul>\n\n  <p>This means your National Insurance payment will be £58.66 for the week.</p>\n</div>\n\n<h2 id=\"employer-national-insurance-rates\">Employer National Insurance rates</h2>\n\n<p>This table shows how much employers pay towards employees’ National Insurance from 6 April 2026 to 5 April 2027.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Category letter</th>\n      <th scope=\"col\">£96 to £481 (£417 to £2,083 a month)</th>\n      <th scope=\"col\">£481.01 to £967 (£2,083.01 to £4,189 a month)</th>\n      <th scope=\"col\">Over £967 a week (£4,189 a month)</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">A</th>\n      <td>15%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">B</th>\n      <td>15%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">C</th>\n      <td>15%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">D</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">E </th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">F</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">H</th>\n      <td>0%</td>\n      <td>0%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">I</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">J</th>\n      <td>15%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">K</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">L</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">M</th>\n      <td>0%</td>\n      <td>0%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">N</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">S</th>\n      <td>0%</td>\n      <td>15%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">V</th>\n      <td>0%</td>\n      <td>0%</td>\n      <td>15%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Z</th>\n      <td>0%</td>\n      <td>0%</td>\n      <td>15%</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) has full rates and thresholds for tax years:</p>\n\n<ul>\n  <li><a href=\"/guidance/rates-and-thresholds-for-employers-2025-to-2026\">2025 to 2026</a></li>\n  <li><a href=\"/guidance/rates-and-thresholds-for-employers-2024-to-2025\">2024 to 2025</a></li>\n  <li><a href=\"/guidance/rates-and-thresholds-for-employers-2023-to-2024\">2023 to 2024</a></li>\n  <li><a href=\"/guidance/rates-and-thresholds-for-employers-2022-to-2023\">2022 to 2023</a></li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You can also use <a href=\"/government/collections/how-to-manually-check-your-payroll-calculations\">calculators and tables</a> to check employees’ National Insurance.</p>\n</div>\n\n<h2 id=\"class-1a-and-class-1b-rates\">Class 1A and Class 1B rates</h2>\n\n<p>Employers pay Class 1A and 1B National Insurance on <a href=\"/employer-reporting-expenses-benefits\">expenses and benefits</a> they give to their employees. The rate from 6 April 2026 to 5 April 2027 on expenses and benefits is 15%.</p>\n\n<p>They must also pay Class 1A on some other lump sum payments, for example <a href=\"/pay-class-1a-national-insurance\">redundancy payments</a>. <abbr title=\"HM Revenue and Customs\">HMRC</abbr> has detailed guidance on all <a href=\"/guidance/rates-and-thresholds-for-employers-2022-to-2023\">Class 1A and Class 1B rates</a>.</p>\n\n","slug":"contribution-rates","title":"Contribution rates"},{"body":"<p>Employers use an employee’s National Insurance category letter when they run payroll to work out <a href=\"/national-insurance-rates-letters/contribution-rates\">how much</a> they both need to contribute.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>Most employees have category letter A. Employees can find their category letter on their payslip.</p>\n</div>\n\n<p>There are different category letters for eligible employees who work in a special tax site within a Freeport or Investment Zone.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Category letter</th>\n      <th scope=\"col\">Employee group</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">A</th>\n      <td>All employees apart from those in groups B, C, H, J, M, V and Z in this table</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">B</th>\n      <td>Married women and widows who have a certificate of election form showing they’re entitled to pay <a href=\"/reduced-rate-election-payroll\">reduced National Insurance</a>\n</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">C</th>\n      <td>Employees over the <a href=\"/state-pension-age\">State Pension age</a>\n</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">H</th>\n      <td>Apprentices under 25</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">J</th>\n      <td>Employees who can defer National Insurance because they’re already paying it in another job</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">M</th>\n      <td>Employees under 21</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">V</th>\n      <td>Employees who are working in their first job since leaving the armed forces (veterans)</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Z</th>\n      <td>Employees under 21 who can defer National Insurance because they’re already paying it in another job</td>\n    </tr>\n  </tbody>\n</table>\n\n<h2 id=\"category-letters-for-eligible-employees-who-work-in-a-special-tax-site-within-a-freeport\">Category letters for eligible employees who work in a special tax site within a Freeport</h2>\n\n<p>Employers use these category letters for eligible employees who work in a special tax site within a Freeport. Employees who work in a Freeport but not within a special tax site should have a different category letter.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Category letter</th>\n      <th scope=\"col\">Employee group</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">F</th>\n      <td>All employees who work in a special tax site within a Freeport, apart from those in groups I, L, and S in this table</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">I</th>\n      <td>Married women and widows working in a special tax site within a Freeport who have a certificate of election form showing they’re entitled to pay <a href=\"/reduced-rate-election-payroll\">reduced National Insurance</a>\n</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">L</th>\n      <td>Employees who work in a special tax site within a Freeport and can defer National Insurance because they’re already paying it in another job</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">S</th>\n      <td>Employees who work in a special tax site within a Freeport and are over the <a href=\"/state-pension-age\">State Pension age</a>\n</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>If you’re an employer you can check if you can use one of these category letters when you <a href=\"/guidance/check-if-you-can-claim-national-insurance-relief-in-freeport-tax-sites\">claim National Insurance relief for employees working in a special tax site within a Freeport</a>.</p>\n\n<h2 id=\"category-letters-for-eligible-employees-who-work-in-a-special-tax-site-within-an-investment-zone\">Category letters for eligible employees who work in a special tax site within an Investment Zone</h2>\n\n<p>Employers use these category letters for eligible employees who work in a special tax site within an Investment Zone. Employees who work in an Investment Zone but not within a special tax site should have a different category letter.</p>\n\n<table>\n  <thead>\n    <tr>\n      <th scope=\"col\">Category letter</th>\n      <th scope=\"col\">Employee group</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">N</th>\n      <td>All employees who work in a special tax site within an Investment Zone, apart from those in groups E, D and K in this table</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">E</th>\n      <td>Married women and widows working in a special tax site within an Investment Zone who have a certificate of election form showing they’re entitled to pay <a href=\"/reduced-rate-election-payroll\">reduced National Insurance</a>\n</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">D</th>\n      <td>Employees who work in a special tax site within an Investment Zone and can defer National Insurance because they’re already paying it in another job</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">K</th>\n      <td>Employees who work in a special tax site within an Investment Zone and are over <a href=\"/state-pension-age\">State Pension age</a>\n</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>If you’re an employer you can check if you can use one of these category letters when you <a href=\"/guidance/check-if-you-can-claim-national-insurance-relief-in-freeport-tax-sites\">claim National Insurance relief for employees working in a special tax site within an Investment Zone</a>.</p>\n\n<h2 id=\"category-letter-x\">Category letter X</h2>\n\n<p>Employers use category letter X for employees who do not have to pay National Insurance, for example because they’re under 16.</p>\n\n<h2 id=\"mariners-and-deep-sea-fishermen\">Mariners and deep sea fishermen</h2>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> has detailed information on <a href=\"/government/publications/ca42-foreign-going-mariners-and-deep-sea-fishermen\">National Insurance for mariners and deep sea fishermen</a>.</p>\n\n","slug":"category-letters","title":"Category letters"}]},"document_type":"guide","first_published_at":"2014-06-12T12:50:08+01:00","links":{"available_translations":[{"api_path":"/api/content/national-insurance-rates-letters","api_url":"https://www.gov.uk/api/content/national-insurance-rates-letters","base_path":"/national-insurance-rates-letters","content_id":"0cdbefbb-257a-40f9-97c4-eaef93e163fa","document_type":"guide","links":{},"locale":"en","public_updated_at":"2024-11-08T15:37:34Z","schema_name":"guide","title":"National Insurance rates and 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