National Insurance: Rates - www.rossmartin.co.uk

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 2025-26

Employee rate	Band	Earnings per week/month/year	Employer rate
0%	LEL	Up to: £125 per week £542 per month £6,500 per year	0%
0%	LEL- PT	£125 to £242 per week £542 to £1,048 per month £6,500 to £12,570 per year	N/A
8%	PT-UEL	£242 to £967 per week £1,048 to £4,189 per month £12,570 to £50,270 per year	N/A
N/A	ST	Up to: £96 per week £417 per month £5,000 per year	0%
N/A	ST-UEL*	£96 to £967 per week £417 to £4,189 per month £5,000 to £50,270 per year	15%
2%	*UEL+	Over: £967 per week £4,189 per month £50,270 per year	15%

*Other types of employee thresholds for 2025-26:

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 2024-25

Employee rate	Band	Earnings per week/month/year	Employer rate
0%	LEL	Up to: £123 per week £533 per month £6,396 per year	0%
0%	LEL- PT	£123 to £242 per week £533 to £1,048 per month £6,396 to £12,570 per year	N/A
8%	PT-UEL	£242 to £967 per week £1,048 to £4,189 per month £12,570 to £50,270 per year	N/A
N/A	LEL-ST	£123 to £175 per week £533 to £758 per month £6,396 to £9,100 per year	0%
N/A	ST-UEL*	£175 to £967 per week £758 to £4,189 per month £9,100 to £50,270 per year	13.8%
2%	*UEL+	Over: £967 per week £4,189 per month £50,270 per year	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.

Other National Insurance rates

	2025-26	2024-25
Employers Class 1A on taxable benefits in kind	15%	13.8%
Employers Class 1B on PAYE settlement agreements	15%	13.8%
Married women’s reduced rate between the primary threshold and upper earnings limit	1.85%	1.85%
Married women’s rate above the upper earnings limit	2%	2%

Self-employed rates

2023-24 and earlier

Employee/employer rates

Rates 2023-24

Employee rate	Band	Earnings per week/month/year	Employer rate
0%	LEL	Up to: £123 per week £533 per month £6,396 per year	0%
0%	LEL- PT	£123 to £242 per week £533 to £1,048 per month £6,396 to £12,570 per year	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 £1,048 to £4,189 per month £12,570 to £50,270 per year	N/A
N/A	LEL-ST	£123 to £175 per week £533 to £758 per month £6,396 to £9,100 per year	0%
N/A	*ST-UEL	£175 to £967 per week £758 to £4,189 per month £9,100 to £50,270 per year	13.8%
2%	*UEL+	Over: £967 per week £4,189 per month £50,270 per year	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.

Rates 2022-23

Employee rate	Band	Earnings per week/month/year	Employer rate
0%	LEL	Up to: £123 per week £533 per month £6,396 per year	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: £190 to £967 per week £823 to £4,189 per month £9,880 to £50,270 per year 6 July 2022 to 5 April 2023: £242 to £967 per week £1,048 to £4,189 per month £12,570 to £50,270 per year	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 £4,189 per month £50,270 per year	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

	2023-24	2022-23	2012-13 to 2021-22	2011-12	2010-11
Employers Class 1A on taxable benefits in kind	13.8%	14.53%	13.8%	13.8%	12.8%
Employees’ contracted-out rebate*	N/A	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 January 2024 6 January 2024 to 5 April 2024	5.85% 3.85%	7.1% 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	2%	3.25% 2%	2%	2%	1%
Employers’ contracted-out rebate, salary-related schemes*	N/A	N/A	3.4%	3.7%	3.7%
Employers’ contracted-out rebate, money-purchase schemes	N/A	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

	2023-24		2022-23		2021-22		2020-21
Type	Profits	Rate	Profits	Rate	Profits	Rate	Profits	Rate
Class 2 Flat rate	£12,570+	£3.45 per week	£12,570+	£3.15 per week	£6,515+	£3.05 per week	£6,475+	£3.05 per week
Class 4	Up to £12,570	0%	Up to £11,908	0%	Up to £9,568	0%	Up to £9,500	0%
Class 4	£12,570 to £50,270	9%	£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%	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%