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National Insurance contributions qualify you for certain benefits including the State Pension.
| RATES - CLASS 1 EMPLOYER AND EMPLOYEE | 2024/25 | 2025/26 | 2026/27 |
|---|---|---|---|
| Thresholds (per week) | |||
| Lower earnings limit (LEL) (employees and employers) | £123 | £125 | £129 |
| Primary threshold (PT) (employees) | £242 | £242 | £242 |
| Secondary threshold (ST) (employers) | £175 | £96 | £96 |
| Upper earnings limit (UEL) (employees only) | £967 | £967 | £967 |
| Upper secondary threshold (UST) for under 21s (employers) | £967 | £967 | £967 |
| Apprentice upper secondary threshold (AUST) for under 25s | £967 | £967 | £967 |
| RATES - CLASS 1 EMPLOYER AND EMPLOYEE | |||
| Employee rates | |||
| Earnings below LEL | 0% | 0% | 0% |
| Earnings between LEL and PT | 0% | 0% | 0% |
| Earnings between PT and UEL | 8% | 8% | 8% |
| Deferred rate for certain employees with more than one job | 2% | 2% | 2% |
| Earnings above UEL | 2% | 2% | 2% |
| Employer rates | |||
| Earnings below ST, UST or AUST | 0% | 0% | 0% |
| Above ST, UST or AUST | 13.8% | 15% | 15% |
| Employment allowance (EA) - offset against employer's Class 1 NICs | £5,000 | £10,500 | £10,500 |
| Class 1A - on employer-provided benefits-in-kind | 13.8% | 15% | 15% |
| RATES - OTHER | |||
| Class 2 (self-employed, now voluntary only) - per week | n/a | £3.50 | £3.65 |
| Small profits threshold (per year) | £6,725 | £6,845 | £6,845 |
| Class 3 (entitlement to pension & other benefits) - per week | £17.45 | £17.75 | £18.20 |
| Class 4 (self-employed) Lower profits limit LPL (per year) | £12,570 | £12,570 | £12,570 |
| Upper profits limit UPL (per year) | £50,270 | £50,270 | £50,270 |
| Rate - below LPL | 0% | 0% | 0% |
| Rate - between LPL and UPL | 6% | 6% | 6% |
| Rate - above UPL | 2% | 2% | 2% |
Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ T: 01332 202660
Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414
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01332 202660
61 Friar Gate Derby DE1 1DJ
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