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Tax Tables

National Insurance

2023/24

Class 1 thresholds		2025/26	2024/25	2023/24
Lower earnings limit		£6,500	£6,396	£6,396
Primary threshold		£12,570	£12,570	£12,570
Secondary threshold		£5,000	£9,100	£9,100
Secondary threshold for Freeports		£25,000	£25,000	£25,000
Upper earnings limit		£50,270	£50,270	£50,270
Employment allowance		£10,500	£5,000	£5,000

Class 1 employee contribution rates	2025/26	2024/25	6-Jan-24 - 5-Apr-24	6-Apr-23 - 5-Jan-24
Earnings up to and including primary threshold
A - All other employees	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%
C - Over the state pension age	0.00%	0.00%	0.00%	0.00%
D - Investment zone deferment	0.00%	0.00%	N/A	N/A
E - Investment zone for married women and widows	0.00%	0.00%	N/A	N/A
F - Freeport	0.00%	0.00%	0.00%	0.00%
H - Apprentices under-25	0.00%	0.00%	0.00%	0.00%
I - Freeport for married women and widows	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%
K - Investment zone for state pensioners	0.00%	0.00%	N/A	N/A
L - Freeport deferment	0.00%	0.00%	0.00%	0.00%
M - Employees under-21	0.00%	0.00%	0.00%	0.00%
N - Investment zone	0.00%	0.00%	N/A	N/A
S - Freeport for state pensioners	0.00%	0.00%	0.00%	0.00%
V - Veterans	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%
Earnings above primary threshold up to and including upper earnings limit
A - All other employees	8.00%	8.00%	10.00%	12.00%
B - Married women and widows entitled to pay reduced national insurance	1.85%	1.85%	3.85%	5.85%
C - Over the state pension age	0.00%	0.00%	0.00%	0.00%
D - Investment zone deferment	2.00%	2.00%	N/A	N/A
E - Investment zone for married women and widows	1.85%	1.85%	N/A	N/A
F - Freeport	8.00%	8.00%	10.00%	12.00%
H - Apprentices under-25	8.00%	8.00%	10.00%	12.00%
I - Freeport for married women and widows	1.85%	1.85%	3.85%	5.85%
J - Deferred national insurance as already paid in another job	2.00%	2.00%	2.00%	2.00%
K - Investment zone for state pensioners	0.00%	0.00%	N/A	N/A
L - Freeport deferment	2.00%	2.00%	2.00%	2.00%
M - Employees under-21	8.00%	8.00%	10.00%	12.00%
N - Investment zone	8.00%	8.00%	N/A	N/A
S - Freeport for state pensioners	0.00%	0.00%	0.00%	0.00%
V - Veterans	8.00%	8.00%	10.00%	12.00%
Z - Under-21 and deferred national insurance as already paid in another job	2.00%	2.00%	2.00%	2.00%
Earnings above upper earnings limit
A - All other employees	2.00%	2.00%	2.00%	2.00%
B - Married women and widows entitled to pay reduced national insurance	2.00%	2.00%	2.00%	2.00%
C - Over the state pension age	0.00%	0.00%	0.00%	0.00%
D - Investment zone deferment	2.00%	2.00%	N/A	N/A
E - Investment zone for married women and widows	2.00%	2.00%	N/A	N/A
F - Freeport	2.00%	2.00%	2.00%	2.00%
H - Apprentices under-25	2.00%	2.00%	2.00%	2.00%
I - Freeport for married women and widows	2.00%	2.00%	2.00%	2.00%
J - Deferred national insurance as already paid in another job	2.00%	2.00%	2.00%	2.00%
K - Investment zone for state pensioners	0.00%	0.00%	N/A	N/A
L - Freeport deferment	2.00%	2.00%	2.00%	2.00%
M - Employees under-21	2.00%	2.00%	2.00%	2.00%
N - Investment zone	2.00%	2.00%	N/A	N/A
S - Freeport for state pensioners	0.00%	0.00%	0.00%	0.00%
V - Veterans	2.00%	2.00%	2.00%	2.00%
Z - Under-21 and deferred national insurance as already paid in another job	2.00%	2.00%	2.00%	2.00%

Class 1 employer contribution rates	2025/26	2024/25	6-Jan-24 - 5-Apr-24	6-Apr-23 - 5-Jan-24
Earnings up to and including secondary threshold
A - All other employees	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%
C - Over the state pension age	0.00%	0.00%	0.00%	0.00%
D - Investment zone deferment	0.00%	0.00%	N/A	N/A
E - Investment zone for married women and widows	0.00%	0.00%	N/A	N/A
F - Freeport	0.00%	0.00%	0.00%	0.00%
H - Apprentices under-25	0.00%	0.00%	0.00%	0.00%
I - Freeport for married women and widows	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%
K - Investment zone for state pensioners	0.00%	0.00%	N/A	N/A
L - Freeport deferment	0.00%	0.00%	0.00%	0.00%
M - Employees under-21	0.00%	0.00%	0.00%	0.00%
N - Investment zone	0.00%	0.00%	N/A	N/A
S - Freeport for state pensioners	0.00%	0.00%	0.00%	0.00%
V - Veterans	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%
Earnings above secondary threshold up to and including upper earnings limit
A - All other employees	15.00%	13.80%	13.80%	13.80%
B - Married women and widows entitled to pay reduced national insurance	15.00%	13.80%	13.80%	13.80%
C - Over the state pension age	15.00%	13.80%	13.80%	13.80%
D - Investment zone deferment	15.00%	13.80%	N/A	N/A
E - Investment zone for married women and widows	15.00%	13.80%	N/A	N/A
F - Freeport	15.00%	13.80%	13.80%	13.80%
H - Apprentices under-25	0.00%	0.00%	0.00%	0.00%
I - Freeport for married women and widows	15.00%	13.80%	13.80%	13.80%
J - Deferred national insurance as already paid in another job	15.00%	13.80%	13.80%	13.80%
K - Investment zone for state pensioners	15.00%	13.80%	N/A	N/A
L - Freeport deferment	15.00%	13.80%	13.80%	13.80%
M - Employees under-21	0.00%	0.00%	0.00%	0.00%
N - Investment zone	15.00%	13.80%	N/A	N/A
S - Freeport for state pensioners	15.00%	13.80%	13.80%	13.80%
V - Veterans	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%
Earnings above upper earnings limit
A - All other employees	15.00%	13.80%	13.80%	13.80%
B - Married women and widows entitled to pay reduced national insurance	15.00%	13.80%	13.80%	13.80%
C - Over the state pension age	15.00%	13.80%	13.80%	13.80%
D - Investment zone deferment	15.00%	13.80%	N/A	N/A
E - Investment zone for married women and widows	15.00%	13.80%	N/A	N/A
F - Freeport	15.00%	13.80%	13.80%	13.80%
H - Apprentices under-25	15.00%	13.80%	13.80%	13.80%
I - Freeport for married women and widows	15.00%	13.80%	13.80%	13.80%
J - Deferred national insurance as already paid in another job	15.00%	13.80%	13.80%	13.80%
K - Investment zone for state pensioners	15.00%	13.80%	N/A	N/A
L - Freeport deferment	15.00%	13.80%	13.80%	13.80%
M - Employees under-21	15.00%	13.80%	13.80%	13.80%
N - Investment zone	15.00%	13.80%	N/A	N/A
S - Freeport for state pensioners	15.00%	13.80%	13.80%	13.80%
V - Veterans	15.00%	13.80%	13.80%	13.80%
Z - Under-21 and deferred national insurance as already paid in another job	15.00%	13.80%	13.80%	13.80%

Class 1 benefit in kind - by percentage of benefit value		2025/26	2024/25	2023/24
Class 1A on non-monetary benefits and termination awards above £30,000		15.00%	13.80%	13.80%
Class 1B on PAYE settlement agreements		15.00%	13.80%	13.80%

Class 2 for self-employed persons to qualify for state pension		2025/26	2024/25	2023/24
Upper profits limit before class 2 must be paid		N/A	N/A	£12,570.00
Rate per week		N/A	N/A	£3.45
Voluntary contribution rate per week		£3.50	£3.45	£3.45

Class 3 for employed persons to qualify for state pension		2025/26	2024/25	2023/24
Upper earnings limit before class 3 can not be paid		£6,845.00	£6,725.00	£6,725.00
Voluntary contribution rate per week		£17.75	£17.45	£17.45

Class 4 self-employed contribution rates		2025/26	2024/25	2023/24
Thresholds
Lower profits limit		£12,570	£12,570	£12,570
Upper profits limit		£50,270	£50,270	£50,270
Rates
Profits above lower profits limit up to and including upper profits limit		6.00%	6.00%	9.00%
Profits above upper profits limit		2.00%	2.00%	2.00%