Legislation
Class 1 National Insurance Rates 2025-26
Date
Effective FY 25-26
Summary
Employee (primary) contribution rates
| National Insurance category letter | Earnings above PT up to and including UEL | Balance of earnings above UEL |
|---|---|---|
| A - Standard rate | 8% | 2% |
| B - Reduced rate | 1.85% | 2% |
| C - Above SPA | Nil | Nil |
| F - Freeport standard rate | 8% | 2% |
| H - Apprentice under 25 | 8% | 2% |
| I - Freeport reduced rate | 1.85% | 2% |
| J - Deferment | 2% | 2% |
| L - Freeport deferment | 2% | 2% |
| M - Under 21 | 8% | 2% |
| S - Freeport above SPA | Nil | Nil |
| V - Veteran | 8% | 2% |
| Z - Deferment under 21 | 2% | 2% |
Employer (secondary) contribution rates
| Contribution Table Letter | Earnings below LEL | Earnings at or above the LEL up to and including the ST | Earnings above the ST up to and including the FUST | Earnings above the FUST up to and including UST/AUST/VUST | Balance of earnings above UST/AUST/VUST |
|---|---|---|---|---|---|
| A - Standard Rate | NIL | 0 | 15% | 15% | 15% |
| B - Reduced Rate | NIL | 0 | 15% | 15% | 15% |
| C - Over State Pensions Age | NIL | 0 | 13.8% | 13.8% | 13.8% |
| F - Freeport Standard Rate | NIL | 0 | 0 | 13.8% | 13.8% |
| H - Apprentice under 25 | NIL | 0 | 0 | 0 | 13.8% |
| I - Freeport Reduced Rate | NIL | 0 | 0 | 13.8% | 13.8% |
| J - Deferment | NIL | 0 | 13.8% | 13.8% | 13.8% |
| L - Freeport Deferment | NIL | 0 | 0 | 13.8% | 13.8% |
| M - Under 21 | NIL | 0 | 0 | 0 | 13.8% |
| S - Freeport Above SPA | NIL | 0 | 0 | 13.8% | 13.8% |
| V - Veteran | NIL | 0 | 0 | 0 | 13.8% |
| Z - Deferment under 21 | NIL | 0 | 0 | 0 | 13.8% |
Employers pay Class 1A and 1B National Insurance on expenses and benefits they give to their employees.
Class 1A NICs rate: 15%
Class 1B NICs rate: 15%
Tax fact card 2024 – 2025
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