Paid by Employees and Employers
Class 1 Bands
| £ per month | 2023 to 2024 | 6 July 2022 to 5 April 2023 | 6 April 2022 to 5 July 2022 | 2021 to 2022 | 2020 to 2021 |
|---|---|---|---|---|---|
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying | £533 | £533 | £533 | £520 | £520 |
| Primary Threshold (PT) Employees start paying National Insurance | £1,048 | £1,048 | £823 | £797 | £792 |
| Secondary Threshold (ST) Employers start paying National Insurance | £758 | £758 | £758 | £737 | £732 |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point | £4,189 | £4,189 | £4,189 | £4,189 | £4,167 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point | £4,189 | £4,189 | £4,189 | £4,189 | £4,167 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point | £4,189 | £4,189 | £4,189 | £4,189 | £4,167 |
| Freeports Upper Secondary Threshold (FUST) Employers of qualifying employees working in a freeport site pay zero rate up to this point | £2,083 | £2,083 | £2,083 | N/A | N/A |
| Veterans Upper Secondary Threshold (VUST) Employers of qualifying employees pay zero rate up to this point | £4,189 | £4,189 | £4,189 | £4,189 | N/A |
Employee rates
This table shows how much employers deduct from employees’ pay.
| 2023 to 2024 | From 6 November 2022 to 5 April 2023 | From 6 April 2022 to 5 November 2022 | 2021 to 2022 | 2020 to 2021 | |
|---|---|---|---|---|---|
| Between Primary Threshold and Upper Earnings Limit | 12% | 12% | 13.25% | 12% | 12% |
| Above Upper Earnings Limit | 2% | 2% | 3.25% | 2% | 2% |
| Married women’s reduced rate between primary threshold and upper earnings limit | 5.85% | 5.85% | 7.1% | 5.85% | 5.85% |
| Rate for employees deferring National Insurance | 2% | 2% | 3.25% | 2% | 2% |
For 2022 to 2023, the National Insurance contributions rates for directors are different. Read CA44 to find out more about rates for directors.
Employer rates
This table shows how much employers pay towards their employees’ National Insurance.
| 2023 to 2024 | From 6 November 2022 to 5 April 2023 | From 6 April 2022 to 5 November 2022 | 2021 to 2022 | 2020 to 2021 | |
|---|---|---|---|---|---|
| Rate above the Secondary Threshold | 13.8% | 13.8% | 15.05% | 13.8% | 13.8% |
| Rate below Upper Secondary Threshold | 0% | 0% | 0% | 0% | 0% |
| Rate below Apprentice Upper Secondary Threshold | 0% | 0% | 0% | 0% | 0% |
| Class 1A rate on expenses and benefits | 13.8% | 14.53% | 15.05% | 13.8% | 13.8% |