Guidance

Rates and allowances: National Insurance contributions

Rates, allowances and limits for National Insurance.

Documents

Details

This publication includes information about the rates payable for the different National Insurance classes for the current and previous 3 tax years.

Updates to this page

Published 1 January 2014
Last updated 6 April 2024 + show all updates
  1. Rates and for National Insurance has been updated for the tax year 2024 to 2025.

  2. Class 1 National Insurance rates to deduct from employees pay from 6 January 2024 to 5 April 2024 have been added. Information about the rates for directors has also been updated.

  3. The column heading '2023 to 2024' has been added to the Class 3 National Insurance (voluntary) table in section 4.

  4. Rates, allowances and duties have been updated for tax year 2023 to 2024.

  5. The Lower Profits Limit for when self-employed people start paying Class 4 National Insurance has been updated.

  6. The Class 2 and 4 National Insurance rates have been updated for 2022 to 2023.

  7. The Class 1, 2 and 4 National Insurance rates have been updated for 2022 to 2023.

  8. Rates and allowances for National Insurance contributions have been updated and will take effect from 6 July 2022.

  9. Rates, allowances and duties have been updated for tax year 2022 to 2023.

  10. Updated rates, allowances and duties for tax year 2021 to 2022.

  11. Rates, allowances and duties have been updated for tax year 2020 to 2021.

  12. Rates, allowances and duties have been updated for tax year 2019 to 2020.

  13. Rates, allowances and duties have been updated for tax year 2018 to 2019.

  14. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  15. The rates in section 1.2 monthly thresholds have been amended.

  16. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  17. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  18. First published.

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