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.
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
£123 per week
£533 per month
£6,396 per year
£123 to £242 per week
£533 to £1,048 per month
£6,396 to £12,570 per year
£242 to £967 per week
£1,048 to £4,189 per month
£12,570 to £50,270 per year
£123 to £175 per week
£533 to £758 per month
£6,396 to £9,100 per year
£175 to £967 per week
£758 to £4,189 per month
£9,100 to £50,270 per year
£967 per week
£4,189 per month
£50,270 per year
Other types of employee thresholds for 2024-25:
Rates 2023-24
Employee rate
Band
Earnings per week/month/year
Employer rate
£123 per week
£533 per month
£6,396 per year
£123 to £242 per week
£533 to £1,048 per month
£6,396 to £12,570 per year
12% to 5 January 2024
10% from 6 January 2024
11.5% annual rate for directors
£242 to £967 per week
£1,048 to £4,189 per month
£12,570 to £50,270 per year
£123 to £175 per week
£533 to £758 per month
£6,396 to £9,100 per year
£175 to £967 per week
£758 to £4,189 per month
£9,100 to £50,270 per year
£967 per week
£4,189 per month
£50,270 per year
Other types of employee thresholds for 2023-24:
Other National Insurance rates
2024-25
2023-24
Employers Class 1A on taxable benefits in kind
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
Married women’s rate above the upper earnings limit
Self-employed
Class 2 Flat rate
*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
£123 per week
£533 per month
£6,396 per year
6 April 2022 to 5 July 2022:
£123 to £190 per week
6 July 2022 to 5 April 2023:
£123 to £242 per week
6 April to 5 November: 13.25%
6 November to 5 April: 12%
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
£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%
£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
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
Rates 2019-20
Employee rate
Band
Weekly earnings
Employer rate
Weekly earnings
Rates 2018-19
Employee rate
Band
Weekly earnings
Employer rate
Weekly earnings
Rates 2017-18
Employee rate
Band
Weekly earnings
Employer rate
Weekly earnings
Rates 2016-17
Employee rate
Band
Weekly earnings
Employer rate
Weekly earnings
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
Rates 2014-15
Employee rate
Band
Weekly earnings
Employer rate
Weekly earnings
Rates 2013-14
Employee rate
Band
Weekly earnings
Employer rate
Weekly earnings
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
National Insurance rates: other & contracted out rates
2012-13 to 2021-22
2011-12
2010-11
Employers Class 1A on taxable benefits in kind
Employees’ contracted-out rebate*
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
Married women’s rate above the upper earnings limit
6 April 2022 to 5 November 2022
6 November 2022 to 5 April 2023
Employers’ contracted-out rebate, salary-related schemes*
Employers’ contracted-out rebate, money-purchase schemes
*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:
Self-employed rates
2022-23
2021-22
2020-21