Last updated 06/04/24

Class 1 employee National Insurance rates for 2024/25

Class 1 employee National Insurance rates for 2024/25
Between the Primary Threshold and the Upper Earnings Limit
8%
On earnings from £1,048 to £4,189/month.
Above the Upper Earnings Limit
2%
On earnings over £4,189/month.

Employee National Insurance: what you need to know

National Insurance is money paid to HMRC by employees, employers and the self-employed. Paying Class 1 employee National Insurance contributions entitles you to receive certain state benefits. You can find out more about National Insurance on our accounting glossary.

How to pay Class 1 National Insurance contributions

As an employee (if you're a limited company director, this includes you) your Class 1 National Insurance contributions will be deducted from your salary payments by your employer (the company) every time payroll is run.

National Insurance payments for self-employed people

Class 1 National Insurance contributions are only for employees who receive a salary. If you are self employed you will not pay Class 1 National Insurance contributions but you may pay Class 2 and Class 4 National Insurance instead.

Previous Class 1 National Insurance rates for employees

2024-25
Between the Primary Threshold and the Upper Earnings Limit 8%
Above the Upper Earnings Limit 2%
2023-24 (from 6th January 2024)
Between the Primary Threshold and the Upper Earnings Limit 10%
Above the Upper Earnings Limit 2%
2023-24 (before 6th January 2024)
Between the Primary Threshold and the Upper Earnings Limit 12%
Above the Upper Earnings Limit 2%
2022-23 (from 6th November 2022)
Between the Primary Threshold and the Upper Earnings Limit 12%
Above the Upper Earnings Limit 2%
2022-23 (before 6th November 2022)
Between the Primary Threshold and the Upper Earnings Limit 13.25%
Above the Upper Earnings Limit 3.25%
2021-22
Between the Primary Threshold and the Upper Earnings Limit 12%
Above the Upper Earnings Limit 2%
2020-21
Between the Primary Threshold and the Upper Earnings Limit 12%
Above the Upper Earnings Limit 2%

Previous Class 1 National Insurance thresholds for employees

2024-25
Lower earnings limit £533/month
Primary threshold £1,048/month
Upper earnings limit £4,189/month
2023-24
Lower earnings limit £533/month
Primary threshold £1,048/month
Upper earnings limit £4,189/month
2022-23
Lower earnings limit £533/month
Primary threshold £1,048/month
Upper earnings limit £4,189/month
2021-22
Lower earnings limit £520/month
Primary threshold £797/month
Upper earnings limit £4,189/month
2020-21
Lower earnings limit £520/month
Primary threshold £792/month
Upper earnings limit £4,167/month

Disclaimer: The content included on this page is based on our understanding of tax law at the time of publication. It may be subject to change and may not be applicable to your circumstances, so should not be relied upon. You are responsible for complying with tax law and should seek independent advice if you require further information about the content included on this page. If you don't have an accountant, take a look at our directory to find a FreeAgent Practice Partner based in your local area.

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