• 2025/26
  • 2024/25

  • National Insurance contributions (NIC) - rates and allowances

    • Employees start paying Class 1 NIC from age 16 (if sufficient earnings).
    • Employers pay Class 1 NIC in accordance with the table below.
    • Employer NIC for employees under the age of 21 and apprentices under the age of 25 is reduced from the normal rate to 0% up to the Upper Secondary Threshold of £967 per week. Also applies to veterans in the first 12 months of employment.
    • Employees' Class 1 NIC stop when they reach their State Pension age. The employer's contribution continues.

    Employees - Class 1 - 2025/26

    Earnings per week %
    Up to £242* Nil
    £242.01 - £967 8
    Over £967 2

    Entitlement to state pension and other contribution-based benefits is retained for earnings between £125 and £242 per week.

    Employers - Class 1 - 2025/26

    Earnings per week %
    Up to £96 Nil
    Over £96

    15

    Other National Insurance payable by employers

    Class 1A - 15% on broadly all taxable benefits provided to employees and on certain taxable termination payments in excess of £30,000

    Class 1B - 15% on taxable PAYE Settlement Agreements

    Self-employed - Class 2 and 4

    • A self-employed person starts paying Class 2 and Class 4 NIC from 16 or over (if sufficient profits)
    • Class 2 NIC stop when a person reaches State Pension age.
    • From 6 April 2024, there is no longer a requirement to pay Class 2. Voluntary contributions can still be made.
    • Class 4 NIC stop from the start of the tax year after the one in which the person reaches State Pension age.

    Self-employed - Class 2 - 2025/26

    Flat rate per week £3.50
    Small Profits Threshold £6,845 per year
    Lower Profits Limit n/a

    A self-employed person with profits below the Small Profits Threshold might decide to carry on paying Class 2 voluntarily to accrue entitlement to the State Pension and other benefits.

    Class 4 - 2025/26

    Annual profits %
    Up to £12,570 Nil
    £12,570.01 - £50,270 6
    Over £50,270 2

    Class 3

    • A person needs 35 years (30 years if State Pension age is before 6 April 2016) of NIC to get a full State Pension.
    • Class 3 voluntary contributions can be paid to fill or avoid gaps in a NI record.

    Class 3 - 2025/26

    Flat rate per week £17.75

  • National Insurance contributions (NIC) - rates and allowances

      • Employees start paying Class 1 NIC from age 16 (if sufficient earnings).
      • Employers pay Class 1 NIC in accordance with the table below.
      • Employer NIC for employees under the age of 21 and apprentices under the age of 25 is reduced from the normal rate to 0% up to the Upper Secondary Threshold of £967 per week. Also applies to veterans in the first 12 months of employment.
      • Employees' Class 1 NIC stop when they reach their State Pension age . The employer's contribution continues.

      Employees - Class 1 - 2024/25

      Earnings per week %
      Up to £242* Nil
      £242.01 - £967 8
      Over £967 2

      Entitlement to state pension and other contribution-based benefits is retained for earnings between £125 and £242 per week.

      Employers - Class 1 - 2024/25

      Earnings per week %
      Up to £96 Nil
      Over £96

      13.8

      Other National Insurance payable by employers

      Class 1A - 13.8% on broadly all taxable benefits provided to employees and on certain taxable termination payments in excess of £30,000

      Class 1B - 13.8% on taxable PAYE Settlement Agreements

      Self-employed - Class 2 and 4

      • A self-employed person starts paying Class 2 and Class 4 NIC from 16 or over (if sufficient profits)
      • Class 2 NIC stop when a person reaches State Pension age.
      • From 6 April 2024, there is no longer a requirement to pay Class 2. Voluntary contributions can still be made.
      • Class 4 NIC stop from the start of the tax year after the one in which the person reaches State Pension age.

      Self-employed - Class 2 - 2025/26

      Flat rate per week £3.45
      Small Profits Threshold £6,725 per year
      Lower Profits Limit n/a

      A self-employed person with profits below the Small Profits Threshold might decide to carry on paying Class 2 voluntarily to accrue entitlement to the State Pension and other benefits.

      Class 4 - 2025/26

      Annual profits %
      Up to £12,570 Nil
      £12,570.01 - £50,270 6
      Over £50,270 2

      Class 3

      • A person needs 35 years (30 years if State Pension age is before 6 April 2016) of NIC to get a full State Pension.
      • Class 3 voluntary contributions can be paid to fill or avoid gaps in a NI record.

      Class 3 - 2025/26

      Flat rate per week £17.45