Rates and allowances: National Insurance contributions
Updated 22 July 2024
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There are different ‘classes’ of National Insurance (NI). The type people pay depends on their employment status and how much they earn.
New National Insurance bands and allowances are usually announced in the Chancellor of the Exchequer’s Budget or Autumn Statement.
1. Class 1 National Insurance thresholds
Employers and employees pay Class 1 National Insurance depending on how much the employee earns. You can view these earnings thresholds by week (table 1.1) or by month (table 1.2).
1.1 Weekly thresholds
| £ per week | 2024 to 2025 | 2023 to 2024 | 6 July 2022 to 5 April 2023 | 6 April 2022 to 5 July 2022 | 2021 to 2022 |
|---|---|---|---|---|---|
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying |
£123 | £123 | £123 | £123 | £120 |
| Primary Threshold (PT) Employees start paying National Insurance |
£242 | £242 | £242 | £190 | £184 |
| Secondary Threshold (ST) Employers start paying National Insurance |
£175 | £175 | £175 | £175 | £170 |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point |
£967 | £967 | £967 | £967 | £967 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point |
£967 | £967 | £967 | £967 | £967 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point |
£967 | £967 | £967 | £967 | £967 |
| Freeports Upper Secondary Threshold (FUST) Employers of eligible employees working in a freeport special tax site pay zero rate up to this point |
£481 | £481 | £481 | £481 | N/A |
| Investment Zones Upper Secondary Threshold (IZUST) Employers of eligible employees working in an investment zone special tax site pay zero rate up to this point |
£481 | N/A | N/A | N/A | N/A |
| Veterans Upper Secondary Threshold (VUST) Employers of qualifying employees pay zero rate up to this point |
£967 | £967 | £967 | £967 | £967 |
1.2 Monthly thresholds
| £ per month | 2024 to 2025 | 2023 to 2024 | 6 July 2022 to 5 April 2023 | 6 April 2022 to 5 July 2022 | 2021 to 2022 |
|---|---|---|---|---|---|
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying |
£533 | £533 | £533 | £533 | £520 |
| Primary Threshold (PT) Employees start paying National Insurance |
£1,048 | £1,048 | £1,048 | £823 | £797 |
| Secondary Threshold (ST) Employers start paying National Insurance |
£758 | £758 | £758 | £758 | £737 |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point |
£4,189 | £4,189 | £4,189 | £4,189 | £4,189 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point |
£4,189 | £4,189 | £4,189 | £4,189 | £4,189 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point |
£4,189 | £4,189 | £4,189 | £4,189 | £4,189 |
| Freeports Upper Secondary Threshold (FUST) Employers of eligible employees working in a freeport special tax site pay zero rate up to this point |
£2,083 | £2,083 | £2,083 | £2,083 | N/A |
| Investment Zones Upper Secondary Threshold (IZUST) Employers of eligible employees working in an investment zone special tax site pay zero rate up to this point |
£2,083 | N/A | N/A | N/A | N/A |
| Veterans Upper Secondary Threshold (VUST) Employers of qualifying employees pay zero rate up to this point |
£4,189 | £4,189 | £4,189 | £4,189 | £4,189 |
2. Class 1 National Insurance rates
2.1 Employer rates
This table shows how much employers pay towards their employees’ National Insurance.
| Percentage rate | 2024 to 2025 | 2023 to 2024 | From 6 November 2022 to 5 April 2023 | From 6 April 2022 to 5 November 2022 | 2021 to 2022 |
|---|---|---|---|---|---|
| Rate above the Secondary Threshold | 13.8% | 13.8% | 13.8% | 15.05% | 13.8% |
| Rate below Upper Secondary Threshold | 0% | 0% | 0% | 0% | N/A |
| Rate below Freeports Upper Secondary Threshold | 0% | 0% | 0% | 0% | N/A |
| Rate below Apprentice Upper Secondary Threshold | 0% | 0% | 0% | 0% | N/A |
| Rate below Investment Zones Upper Secondary Threshold | 0% | N/A | N/A | N/A | N/A |
| Rate below Veterans Upper Secondary Threshold | 0% | 0% | 0% | 0% | 0% |
| Class 1A rate on expenses and benefits | 13.8% | 13.8% | 14.53% | 15.05% | 13.8% |
The rate shown in the second column of the table (from 6 November 2022) is the Class 1A rate that applies to the whole tax year because Class 1A is an annualised charge.
Read CWG5 for the rates that apply to termination awards and sporting testimonials paid through real time information.
2.2 Employee rates
This table shows how much employers deduct from employees’ pay.
| Percentage rate | 2024 to 2025 | From 6 January 2024 to 5 April 2024 | From 6 April 2023 to 5 January 2024 | From 6 November 2022 to 5 April 2023 | From 6 April 2022 to 5 November 2022 | 2021 to 2022 |
|---|---|---|---|---|---|---|
| Between Primary Threshold and Upper Earnings Limit | 8% | 10% | 12% | 12% | 13.25% | 12% |
| Above Upper Earnings Limit | 2% | 2% | 2% | 2% | 3.25% | 2% |
| Married women’s reduced rate between primary threshold and upper earnings limit | 1.85% | 3.85% | 5.85% | 5.85% | 7.1% | 5.85% |
| Rate for employees deferring National Insurance | 2% | 2% | 2% | 2% | 3.25% | 2% |
For 2023 to 2024 and 2022 to 2023, the National Insurance contributions rates for directors are different. Read CA44 to find out more about rates for directors.
3. Class 2 and Class 4 National Insurance (self-employed)
There are 2 types of National Insurance for people who work for themselves, depending on their profits.
3.1 Class 2
| Thresholds | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 |
|---|---|---|---|---|
| Small Profits Threshold amount per year | £6,725 | £6,725 | £6,725 | £6,515 |
| Rate per week | £3.45 | £3.45 | £3.15 | £3.05 |
3.2 Class 4
| £ per year | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 |
|---|---|---|---|---|
| Lower Profits Limit Self-employed people pay Class 4 National Insurance on profits above the Lower Profits Limit |
£12,570 | £12,570 | £11,908 | £9,568 |
| Upper Profits Limit Self-employed people pay a lower rate of Class 4 National Insurance on profits above the Upper Profits Limit |
£50,270 | £50,270 | £50,270 | £50,270 |
| Rate between Lower Profits Limit to the Upper Profits Limit | 6% | 9% | 9.73% | 9% |
| Rate above Upper Profits Limit | 2% | 2% | 2.73% | 2% |
3.3 Special rates
| £ per week | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 |
|---|---|---|---|---|
| Special Class 2 rate for share fishermen | £4.10 | £4.10 | £3.80 | £3.70 |
| Special Class 2 rate for volunteer development workers | £6.15 | £6.15 | £6.15 | £6 |
| Additional Class 4 rate when deferring National Insurance | 2% | 2% | 2.73% | 2% |
4. Class 3 National Insurance (voluntary)
You can pay voluntary National Insurance to fill or avoid gaps in your record.
If you’re paying voluntary contributions for the previous 2 tax years (2023 to 2024 or 2022 to 2023), you’ll pay the original rates for those years.
For all other years you’ll pay the current rate (2024 to 2025).
| £ per week | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 |
|---|---|---|---|---|
| Class 3 rate | £17.45 | £17.45 | £15.85 | £15.40 |
Monthly Direct Debit payments for 2024 to 2025
How much you pay depends on whether there are 4 or 5 weeks in the month.
| Payment date | Amount |
|---|---|
| 10 May 2024 | £87.25 |
| 14 June 2024 | £69.80 |
| 12 July 2024 | £69.80 |
| 9 August 2024 | £87.25 |
| 13 September 2024 | £69.80 |
| 11 October 2024 | £69.80 |
| 8 November 2024 | £87.25 |
| 13 December 2024 | £69.80 |
| 10 January 2025 | £87.25 |
| 14 February 2025 | £69.80 |
| 14 March 2025 | £69.80 |
| 11 April 2025 | £69.80 |
5. Historical and future rates
You can view National Insurance rates and thresholds for previous tax years.
There will be some new National Insurance rates and thresholds from 6 April 2024.
6. Income Tax rates
You can see Income Tax rates for the current and previous tax years.