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Tax Tables

National Insurance

2023/24

Class 1 thresholds

2024/25

2023/24

6-Jul-22 - 5-Apr-23

6-Apr-22 - 5-Jul-22
Lower earnings limit £6,396 £6,396 £6,396 £6,396
Primary threshold £12,570 £12,570 £12,570 £9,880
Secondary threshold £9,100 £9,100 £9,100 £9,100
Secondary threshold for Freeports £25,000 £25,000 £25,000 £25,000
Upper earnings limit £50,270 £50,270 £50,270 £50,270
Employment allowance £5,000 £5,000 £5,000 £4,000
 

Class 1 employee contribution rates

2024/25

6-Jan-24 - 5-Apr-24

6-Apr-23 - 5-Jan-24

6-Nov-22 - 5-Apr-23

6-Apr-22 - 5-Nov-22

Earnings up to and including primary threshold
A - All other employees 0.00% 0.00% 0.00% 0.00% 0.00%
B - Married women and widows entitled to pay reduced national insurance 0.00% 0.00% 0.00% 0.00% 0.00%
C - Over the state pension age 0.00% 0.00% 0.00% 0.00% 0.00%
D - Investment zone deferment 0.00% N/A N/A N/A N/A
E - Investment zone for married women and widows 0.00% N/A N/A N/A N/A
F - Freeport 0.00% 0.00% 0.00% 0.00% 0.00%
H - Apprentices under-25 0.00% 0.00% 0.00% 0.00% 0.00%
I - Freeport for married women and widows 0.00% 0.00% 0.00% 0.00% 0.00%
J - Deferred national insurance as already paid in another job 0.00% 0.00% 0.00% 0.00% 0.00%
K - Investment zone for state pensioners 0.00% N/A N/A N/A N/A
L - Freeport deferment 0.00% 0.00% 0.00% 0.00% 0.00%
M - Employees under-21 0.00% 0.00% 0.00% 0.00% 0.00%
N - Investment zone 0.00% N/A N/A N/A N/A
S - Freeport for state pensioners 0.00% 0.00% 0.00% 0.00% 0.00%
V - Veterans 0.00% 0.00% 0.00% 0.00% 0.00%
Z - Under-21 and deferred national insurance as already paid in another job 0.00% 0.00% 0.00% 0.00% 0.00%

Earnings above primary threshold up to and including upper earnings limit
A - All other employees 8.00% 10.00% 12.00% 12.00% 13.25%
B - Married women and widows entitled to pay reduced national insurance 1.85% 3.85% 5.85% 5.85% 7.10%
C - Over the state pension age 0.00% 0.00% 0.00% 0.00% 0.00%
D - Investment zone deferment 2.00% N/A N/A N/A N/A
E - Investment zone for married women and widows 1.85% N/A N/A N/A N/A
F - Freeport 8.00% 10.00% 12.00% 12.00% 13.25%
H - Apprentices under-25 8.00% 10.00% 12.00% 12.00% 13.25%
I - Freeport for married women and widows 1.85% 3.85% 5.85% 5.85% 7.10%
J - Deferred national insurance as already paid in another job 2.00% 2.00% 2.00% 2.00% 3.25%
K - Investment zone for state pensioners 0.00% N/A N/A N/A N/A
L - Freeport deferment 2.00% 2.00% 2.00% 2.00% 3.25%
M - Employees under-21 8.00% 10.00% 12.00% 12.00% 13.25%
N - Investment zone 8.00% N/A N/A N/A N/A
S - Freeport for state pensioners 0.00% 0.00% 0.00% 0.00% 0.00%
V - Veterans 8.00% 10.00% 12.00% 12.00% 13.25%
Z - Under-21 and deferred national insurance as already paid in another job 2.00% 2.00% 2.00% 2.00% 3.25%

Earnings above including upper earnings limit
A - All other employees 2.00% 2.00% 2.00% 2.00% 3.25%
B - Married women and widows entitled to pay reduced national insurance 2.00% 2.00% 2.00% 2.00% 3.25%
C - Over the state pension age 0.00% 0.00% 0.00% 0.00% 0.00%
D - Investment zone deferment 2.00% N/A N/A N/A N/A
E - Investment zone for married women and widows 2.00% N/A N/A N/A N/A
F - Freeport 2.00% 2.00% 2.00% 2.00% 3.25%
H - Apprentices under-25 2.00% 2.00% 2.00% 2.00% 3.25%
I - Freeport for married women and widows 2.00% 2.00% 2.00% 2.00% 3.25%
J - Deferred national insurance as already paid in another job 2.00% 2.00% 2.00% 2.00% 3.25%
K - Investment zone for state pensioners 0.00% N/A N/A N/A N/A
L - Freeport deferment 2.00% 2.00% 2.00% 2.00% 3.25%
M - Employees under-21 2.00% 2.00% 2.00% 2.00% 3.25%
N - Investment zone 2.00% N/A N/A N/A N/A
S - Freeport for state pensioners 0.00% 0.00% 0.00% 0.00% 0.00%
V - Veterans 2.00% 2.00% 2.00% 2.00% 3.25%
Z - Under-21 and deferred national insurance as already paid in another job 2.00% 2.00% 2.00% 2.00% 3.25%
 

Class 1 employer contribution rates

2024/25

6-Jan-24 - 5-Apr-24

6-Apr-23 - 5-Jan-24

6-Nov-22 - 5-Apr-23

6-Apr-22 - 5-Nov-22

Earnings up to and including secondary threshold
A - All other employees 0.00% 0.00% 0.00% 0.00% 0.00%
B - Married women and widows entitled to pay reduced national insurance 0.00% 0.00% 0.00% 0.00% 0.00%
C - Over the state pension age 0.00% 0.00% 0.00% 0.00% 0.00%
D - Investment zone deferment 0.00% N/A N/A N/A N/A
E - Investment zone for married women and widows 0.00% N/A N/A N/A N/A
F - Freeport 0.00% 0.00% 0.00% 0.00% 0.00%
H - Apprentices under-25 0.00% 0.00% 0.00% 0.00% 0.00%
I - Freeport for married women and widows 0.00% 0.00% 0.00% 0.00% 0.00%
J - Deferred national insurance as already paid in another job 0.00% 0.00% 0.00% 0.00% 0.00%
K - Investment zone for state pensioners 0.00% N/A N/A N/A N/A
L - Freeport deferment 0.00% 0.00% 0.00% 0.00% 0.00%
M - Employees under-21 0.00% 0.00% 0.00% 0.00% 0.00%
N - Investment zone 0.00% N/A N/A N/A N/A
S - Freeport for state pensioners 0.00% 0.00% 0.00% 0.00% 0.00%
V - Veterans 0.00% 0.00% 0.00% 0.00% 0.00%
Z - Under-21 and deferred national insurance as already paid in another job 0.00% 0.00% 0.00% 0.00% 0.00%

Earnings above secondary threshold up to and including upper earnings limit
A - All other employees 13.80% 13.80% 13.80% 13.80% 15.05%
B - Married women and widows entitled to pay reduced national insurance 13.80% 13.80% 13.80% 13.80% 15.05%
C - Over the state pension age 13.80% 13.80% 13.80% 13.80% 15.05%
D - Investment zone deferment 13.80% N/A N/A N/A N/A
E - Investment zone for married women and widows 13.80% N/A N/A N/A N/A
F - Freeport 13.80% 13.80% 13.80% 13.80% 15.05%
H - Apprentices under-25 0.00% 0.00% 0.00% 0.00% 0.00%
I - Freeport for married women and widows 13.80% 13.80% 13.80% 13.80% 15.05%
J - Deferred national insurance as already paid in another job 13.80% 13.80% 13.80% 13.80% 15.05%
K - Investment zone for state pensioners 13.80% N/A N/A N/A N/A
L - Freeport deferment 13.80% 13.80% 13.80% 13.80% 15.05%
M - Employees under-21 0.00% 0.00% 0.00% 0.00% 0.00%
N - Investment zone 13.80% N/A N/A N/A N/A
S - Freeport for state pensioners 13.80% 13.80% 13.80% 13.80% 15.05%
V - Veterans 0.00% 0.00% 0.00% 0.00% 0.00%
Z - Under-21 and deferred national insurance as already paid in another job 0.00% 0.00% 0.00% 0.00% 0.00%

Earnings above upper earnings limit
A - All other employees 13.80% 13.80% 13.80% 13.80% 15.05%
B - Married women and widows entitled to pay reduced national insurance 13.80% 13.80% 13.80% 13.80% 15.05%
C - Over the state pension age 13.80% 13.80% 13.80% 13.80% 15.05%
D - Investment zone deferment 13.80% N/A N/A N/A N/A
E - Investment zone for married women and widows 13.80% N/A N/A N/A N/A
F - Freeport 13.80% 13.80% 13.80% 13.80% 15.05%
H - Apprentices under-25 13.80% 13.80% 13.80% 13.80% 15.05%
I - Freeport for married women and widows 13.80% 13.80% 13.80% 13.80% 15.05%
J - Deferred national insurance as already paid in another job 13.80% 13.80% 13.80% 13.80% 15.05%
K - Investment zone for state pensioners 13.80% N/A N/A N/A N/A
L - Freeport deferment 13.80% 13.80% 13.80% 13.80% 15.05%
M - Employees under-21 13.80% 13.80% 13.80% 13.80% 15.05%
N - Investment zone 13.80% N/A N/A N/A N/A
S - Freeport for state pensioners 13.80% 13.80% 13.80% 13.80% 15.05%
V - Veterans 13.80% 13.80% 13.80% 13.80% 15.05%
Z - Under-21 and deferred national insurance as already paid in another job 13.80% 13.80% 13.80% 13.80% 15.05%
 

Class 1 benefit in kind - by percentage of benefit value

2024/25

2023/24

2022/23
Class 1A on non-monetary benefits and termination awards above £30,000 13.80% 13.80% 14.53%
Class 1B on PAYE settlement agreements 13.80% 13.80% 14.53%
 

Class 2 for self-employed persons to qualify for state pension

2024/25

2023/24

2022/23
Upper profits limit before class 2 must be paid N/A £12,570.00 £11,908.00
Rate per week N/A £3.45 £3.15
Voluntary contribution rate per week £3.45 £3.45 £3.15
 

Class 3 for employed persons to qualify for state pension

2024/25

2023/24

2022/23
Upper earnings limit before class 3 can not be paid £6,725.00 £6,725.00 £6,725.00
Voluntary contribution rate per week £17.45 £17.45 £15.85
 

Class 4 self-employed contribution rates

2024/25

2023/24

2022/23
Thresholds
Lower profits limit £12,570 £12,570 £11,908
Upper profits limit £50,270 £50,270 £50,270

Rates
Profits above lower profits limit up to and including upper profits limit 6.00% 9.00% 9.73%
Profits above upper profits limit 2.00% 2.00% 2.73%
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