Rates and Thresholds

The following table provides the National Insurance Rates and Thresholds. See the Income Tax Rates and Allowance on this page.

Rate / Thresholds (per week unless stated otherwise)18/1919/2020/2121/2222/2323/24 24/25
Lower Earnings Limit, Class 1 (LEL) £116 £118 £120 £120 £123 £123 £123
Lower Earnings Limit, Class 1 (LEL) monthly £503 £512 £520 £520 £533 £533 £533
Upper Accrual Point (UAP) £770 £770 £770 n/a n/a n/a n/a
Upper Accrual Point (UAP) monthly £3,337 £3,337 £3,337 n/a n/a n/a n/a
Upper Earnings Limit, Class 1 (UEL) £784 £784 £823 £823 £823 £864 £938
Upper Earnings Limit, Class 1 (UEL) monthly £3,398 £3,398 £3,567 £3,567 £3,567 £3,744 £4,065
Primary Threshold £118 £125 £138 £138 £138 £145 £160
Primary Threshold (monthly) £512 £542 £598 £598 £598 £629 £694
Secondary Threshold £118 £125 £138 £138 £138 £145 £160
Class 1 employees primary rate of NI (between primary threshold and UEL) 11% 11% 11% 11% 11% 11% 11%
Class 1 employees' additional rate of NI (above UEL) 1% 1% 1% 1% 1% 1% 1%
Class 1 employers' rate of NI (on all earnings above secondary threshold) 12.8% 12.8% 12.8% 12.80% 12.80% 12.8% 12.8%
Employee's contracted -out rebate (COSR schemes only) 1.6% N/A* N/A* N/A* N/A* N/A* N/A*
Employer's contracted-out rebate, salary related scheme (COSR) 3.7% N/A* N/A* N/A* N/A* N/A* N/A*
Class 2 rate self-employed £5.40 £5.40 £5.40 £5.40 £5.40 £5.70 £6.20
Class 2 rate self-employed - yearly total £280.80 £286.20 £280.80 £280.80 £280.80 £296.40 £322.40
Class 2 small earnings exception level (annual) £6,136 £6,500 £7,176 £7,176 £7,176 £7,540 £8,320
Class 2 rate for volunteer development workers £5.80 £5.90 £6 £6 £6.15 £6.15 £6.15
Class 2 rate for share fishermen £6.70 £6.70 £6.70 £6.70 £6.70 £7 £7.60
Class 3 voluntary contributions £14.65 £15 £15.30 £15.40 £15.85 £17.45 £18.95
Class 4 lower profit limits (annual) £6,136 £6,500 £7,176 £7,176 £7,176 £7,540 £8,320
Class 4 upper profit limits (annual) £40,768 £40,768 £42,796 £42,796 £42,796 £44,928 £48,776
Class 4 rate between the lower and upper limits 8% 8% 8% 8% 8% 8% 8%
Class 4 rate above the upper limit 1% 1% 1% 1% 1% 1% 1%

Note - Rates were correct for the relevant tax year but may since have risen to the highest rate in force.

*contracting out abolished from 6 April 2019.