National Insurance: Rates

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 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	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.

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%

Other types of employee 2022-23 thresholds:

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.

National Insurance rates: other & contracted out rates

	2023-24	2022-23
Employers Class 1A on taxable benefits in kind	13.8%	14.53%
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%	7.1% 5.85%
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%

Where Class 1A National Insurance is payable on termination awards and sporting testimonial payments in 2022-23, this is paid at:

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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

	2012-13 to 2021-22	2011-12	2010-11
Employers Class 1A on taxable benefits in kind	13.8%	13.8%	12.8%
Employees’ contracted-out rebate*	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%	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%	2%	1%
Employers’ contracted-out rebate, salary-related schemes*	3.4%	3.7%	3.7%
Employers’ contracted-out rebate, money-purchase schemes	N/A	1.4%	1.4%