What are the current National Insurance rates? What rates will apply to next year?
This is a freeview 'At a glance' guide to the rates of National Insurance.
Employer/employee rates
Employers & employees (not contracted out)
LEL= Lower Earnings Limit
PT = Primary Threshold
ST= Secondary Threshold
UEL = Upper Earnings Limit
Rates 2024-25
Employee rate |
Band |
Earnings per week/month/year |
Employer rate |
0% |
LEL |
Up to: £123 per week |
0% |
0% |
LEL- PT |
£123 to £242 per week |
N/A |
8% |
PT-UEL |
£242 to £967 per week |
N/A |
N/A |
LEL-ST |
£123 to £175 per week |
0% |
N/A |
ST-UEL* |
£175 to £967 per week |
13.8% |
2% |
*UEL+ |
Over: £967 per week |
13.8% |
*Other types of employee thresholds for 2024-25:
- Upper Secondary Threshold (employees under 21 and apprentices under 25): £967 per week/£4,189 per month/£50,270 per year.
- Veterans' Upper Secondary Threshold: £967 per week/£4,189 per month/£50,270 per year.
- Freeport Upper Secondary Threshold: £481 per week/£2,083 per month/£25,000 per year.
- Investment Zones Upper Secondary Threshold: £481 per week/£2,083 per month/£25,000 per year.
Rates 2023-24
Employee rate |
Band |
Earnings per week/month/year |
Employer rate |
0% |
LEL |
Up to: £123 per week |
0% |
0% |
LEL- PT |
£123 to £242 per week |
N/A |
12% to 5 January 2024 10% from 6 January 2024 11.5% annual rate for directors |
PT-UEL |
£242 to £967 per week |
N/A |
N/A |
LEL-ST |
£123 to £175 per week |
0% |
N/A |
*ST-UEL |
£175 to £967 per week |
13.8% |
2% |
*UEL+ |
Over: £967 per week |
13.8% |
*Other types of employee thresholds for 2023-24:
- Upper Secondary Threshold (employees under 21 and apprentices under 25): £967 per week/£4,189 per month/£50,270 per year.
- Veterans' Upper Secondary Threshold: £967 per week/£4,189 per month/£50,270 per year.
- Freeport Upper Secondary Threshold: £481 per week/£2,083 per month/£25,000 per year.
- Investment Zones Upper Secondary Threshold: £481 per week/£2,083 per month/£25,000 per year.
Other National Insurance rates
|
2024-25 |
2023-24 |
Employers Class 1A on taxable benefits in kind |
13.8% |
13.8% |
Employers Class 1B on PAYE settlement agreements | 13.8% | 13.8% |
Married women’s reduced rate between the primary threshold and upper earnings limit 6 April 2023 to 5 January 2024 6 January 2024 to 5 April 2024 |
1.85% |
5.85% 3.85% |
Married women’s rate above the upper earnings limit |
2% |
2% |
Self-employed rates
Self-employed
|
2024-25 | 2023-24 | ||
Type |
Profits | Rate | Profits | Rate |
Class 2 Flat rate |
N/A* | £3.45 per week | £12,570+ | £3.45 per week |
Class 4 |
Up to £12,570 | 0% | Up to £12,570 | 0% |
Class 4 |
£12,570 to £50,270 | 6% | £12,570 to £50,270 | 9% |
Class 4 |
Above £50,270 | 2% |
Above £50,270 |
2% |
*Compulsory Class 2 contributions are abolished for 2024-25.
Note: Share fishermen and volunteer development workers are subject to higher Class 2 rates.
2022-23 and earlier
Employee/employer rates
Rates 2022-23
Employee rate |
Band |
Earnings per week/month/year |
Employer rate |
0% |
LEL |
Up to: £123 per week |
0% |
0% |
LEL- PT |
6 April 2022 to 5 July 2022: £123 to £190 per week 6 July 2022 to 5 April 2023: £123 to £242 per week |
N/A |
6 April to 5 November: 13.25% 6 November to 5 April: 12% |
PT-UEL |
6 April 2022 to 5 July 2022: 6 July 2022 to 5 April 2023: |
N/A |
N/A |
ST |
£175 to £967 per week |
6 April to 5 November: 15.05% 6 November to 5 April: 13.8% |
6 April to 5 November: 3.25% 6 November to 5 April: 2% |
UEL |
Over: £967 per week |
6 April to 5 November: 15.05% 6 November to 5 April: 13.8% |
Rates 2021-22
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £120 |
0% |
|
0% |
LEL- PT |
£120 to £184 |
N/A |
|
12% |
PT-UEL |
£184 to £967 |
N/A |
|
N/A |
ST |
£170 to £967 |
13.8% |
Above £170 |
2% |
UEL |
Over £967 |
13.8% |
Above £967 |
Rates 2020-21
From April 2020 the PT and ST diverge and are set at different rates
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £120 |
0% |
|
0% |
LEL- PT |
£120 to £183 |
N/A |
|
12% |
PT-UEL |
£183 to £962 |
N/A |
|
N/A |
ST |
£169 to £962 |
13.8% |
Above £169 |
2% |
UEL |
Over £962 |
13.8% |
Above £962 |
Rates 2019-20
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £118 |
|
|
0% |
PT |
£166 |
0% |
£1 to £166 |
12% |
PT/ST |
£166.01 to £962 |
13.8% |
Above £166 |
2% |
UEL |
Over £962 |
13.8% |
Above £962 |
Rates 2018-19
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £116 |
|
|
0% |
LEL - PT |
£116 to £162 |
0% |
£1 to £162 |
12% |
ST |
£162.01 to £892 |
13.8% |
Above £162 |
2% |
UEL |
Over £892 |
13.8% |
Above £892 |
Rates 2017-18
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £113 |
|
|
0% |
|
£113 to £157 |
0% |
£1 to £157 |
12% |
ST |
£157.01 to £866 |
13.8% |
Above £157 |
2% |
UEL |
Over £866 |
13.8% |
Above £866 |
Rates 2016-17
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £112 |
|
|
0% |
|
£112 to £155 |
0% |
£1 to £156 |
12% |
ST |
£155.01 to £827 |
13.8% |
Above £156 |
2% |
UEL |
Over £827 |
13.8% |
Above £827 |
From 2015-16, Employers' NIC is abolished for apprentices under 25 earning under the upper secondary threshold.
Rates 2015-16
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £112 |
|
|
0% |
|
£112 to £155 |
0% |
£1 to £156 |
12% |
|
£156 to £815 |
13.8% |
Above £156 |
2% |
UEL |
Over £815 |
13.8% |
Above £815 |
Rates 2014-15
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £111 |
|
|
0% |
|
£111 to £153 |
0% |
£1 to £153 |
12% |
|
£153 to £805 |
13.8% |
Above £153 |
2% |
UEL |
Over £805 |
|
|
Rates 2013-14
Employee rate |
Band |
Weekly earnings |
Employer rate |
Weekly earnings |
0% |
LEL |
Up to £109 |
|
|
0% |
|
£109 to £149 |
0% |
£1 to £148 |
12% |
|
£149 to £797 |
13.8% |
Above £148 |
2% |
UEL |
Over £797 |
|
|
Rates 2011-12 to 2012-13
Employee rate |
Band |
2012-13 Weekly earnings |
2011-12 Weekly earnings |
Employer rate |
2012-13 Weekly earnings |
2011/-2 Weekly earnings |
0% |
LEL |
Up to £107 |
Up to £102 |
|
|
|
0% |
|
£107 to £146 |
£102 to £139 |
0% |
£1 to £144 |
£1 to £135.99 |
12% |
|
£146 to £817 |
£139 to £817 |
13.8% |
Above £144 |
Above £136 |
2% |
UEL |
Over £817 |
Over £817 |
|
|
|
National Insurance rates: other & contracted out rates
|
2022-23 |
2012-13 to 2021-22 |
2011-12 |
2010-11 |
Employers Class 1A on taxable benefits in kind |
14.53% |
13.8% |
13.8% |
12.8% |
Employees’ contracted-out rebate* |
N/A |
1.4% |
1.6% |
1.6% |
Married women’s reduced rate between the primary threshold and upper earnings limit 6 April 2022 to 5 November 2022 6 November 2022 to 5 April 2023 |
5.85% |
5.85%
|
5.85%
|
4.85%
|
Married women’s rate above the upper earnings limit 6 April 2022 to 5 November 2022 6 November 2022 to 5 April 2023 |
3.25% 2% |
2%
|
2%
|
1%
|
Employers’ contracted-out rebate, salary-related schemes* |
N/A |
3.4% |
3.7% |
3.7% |
Employers’ contracted-out rebate, money-purchase schemes |
N/A |
N/A |
1.4% |
1.4% |
*Abolished from April 2016
Where Class 1A National Insurance is payable on termination awards and sporting testimonial payments in 2022-23, this is paid at:
- 15.05% on payments made between 6 April 2022 and 5 November 2022.
- 13.8% on payments made between 6 November 2022 and 5 April 2023.
Self-employed rates
2022-23 |
2021-22 |
2020-21 |
||||
Type |
Profits | Rate | Profits | Rate |
Profits |
Rate |
Class 2 Flat rate |
£12,570+ | £3.15 per week | £6,515+ |
£3.05 per week |
£6,475+ |
£3.05 per week |
Class 4 |
Up to £11,908 | 0% | Up to £9,568 |
0% |
Up to £9,500 |
0% |
Class 4 |
£11,908 to £50,270 | 9.73% | £9,568 to £50,270 |
9% |
£9,500 to 50,000 |
9% |
Class 4 |
Above £50,270 |
2.73% |
Above £50,270 |
2% |
Above £50,000 |
2% |
2019-20 |
2018-19 |
2017-18 |
2016-17 |
2015-16 |
||||||
Type |
Profits |
Rate |
Profits |
Rate |
Profits |
Rate |
Profits |
Rate |
Profits |
Rate |
Class 2 Flat rate |
£6,365 + |
£3.00 per week |
£6,205 + |
£2.95 per week |
£6,025 + |
£2.85 per week |
5,965 + |
£2.80 per week |
5,965 + |
£2.80 per week |
Class 4 |
Up to £8,632 |
0% |
Up to £8,424 |
0% |
Up to £8,164 |
0% |
Up to £8,060 |
0% |
Up to £8,060 |
0% |
Class 4 |
8,632 to 50,000 |
9% |
8,424 to 46,350 |
9% |
8,164 to 45,000 |
9% |
8,060 to 43,000 |
9% |
8060 to 42,385 |
9% |
Class 4 |
Above 50,000 |
2% |
Above 46,350 |
2% |
Above 45,000 |
2% |
Above 43,000 |
2% |
Above 42,385 |
2% |
2014-15 |
2013-14 |
2012-13 |
2011-12 |
|||||
Type |
Profits £ |
Rates |
Profits £ |
Rate* |
Profits £ |
Rate |
Profits £ |
Rate |
Class 2 Flat rate |
5,885 + |
£2.75 per week |
Over 5,725 |
£2.70 per week |
Over 5,595 |
£2.65 per week |
Over 5,315 |
£2.50 per week |
Class 4 |
Up to 7,956 |
0% |
Up to 7,755 |
0% |
Up to 7,605 |
0% |
Up to 7,225 |
0% |
Class 4 |
7,956 to 41,865 |
9% |
7,755 to 41,450 |
9% |
7,605 to 42,475 |
9% |
7,225 to 42,475 |
9% |
Class 4 |
Over 41,865 |
2% |
Over 41,450 |
2% |
Over 42,475 |
2% |
Over 42,475 |
2% |