National Insurance 2024-25

Class 1 NIC

Lower Earnings Limit
(LEL)
£123 pw
£533 pm
£6,396 py
Primary Threshold
(PT)
£242 pw
£1,048 pm
£12,570 py
Secondary Threshold
(ST)
£175 pw
£758 pm
£9,100 pa
Upper Earnings Limit
(UEL)
£967 pw
£4,189 pm
£50,270 py
Upper Secondary Threshold (Under 21)£967 pw
£4,189 pm
£50,270 py
Apprentice Upper Secondary Threshold
(AUST) for under 25’s
£967 pw
£4,189 pm
£50,270 py
Veterans Upper Secondary Threshold£967 pw
£4,189 pm
£50,270 py
Freeport Upper Secondary Threshold
(FUST)
£481 pw
£2,083 pm
£25,000 py
Investment zone Upper Secondary Threshold£481 pw
£2,083 pm
£25,000 py
Apprentice Upper Secondary Threshold
(AUST) for under 25’s
£967 pw
£4,189 pm
£50,270 py

Rates

Employee Category Letter
A, F, H, M, N & VLEL to PT – 0%
PT to UEL – 10%
Above UEL – 2%
D, J, L & ZLEL to PT – 0%
PT to UEL – 2%
Above UEL – 2%
B, E & ILEL to PT – 0%
PT to UEL – 3.85%
Above UEL – 2%
C, K & SLEL to PT – 0%
PT to UEL – 0%
Above UEL – 0%

 

Employer Category Letter
A, B, C & JLEL to ST – 0%
ST to FUEL/IVUL – 13.8%
FUEL/IZUEL to UEL(under21)/VUEL – 13.8%
Above UEL – 13.8%
D, E, F, I, K, L, N & SLEL to ST – 0%
ST to FUEL/IVUL – 0%
FUEL/IZUEL to UEL(under21)/VUEL – 13.8%
Above UEL – 13.8%
H, M, V & ZLEL to ST – 0%
ST to FUEL/IVUL – 0%
FUEL/IZUEL to UEL(under21)/VUEL – 0%
Above UEL – 13.8%