Legislation
National Insurance Rates and Earnings Limits 2025-26
Date
Effective April 2025
Summary
The National Insurance rates and Earnings Limits 2025-26
| Period | Lower Earnings Limit (LEL) (£) | Primary Threshold (PT) (£) | Secondary Threshold (ST) (£) | Upper Earnings Limit (UEL) (£) | Upper Secondary Threshold (£) | Apprentice Upper Secondary Threshold (AUST) (£) | Freeport Upper Secondary Threshold (FUST) (£) | Veterans Upper Secondary Threshold (VUST) (£) |
|---|---|---|---|---|---|---|---|---|
| Weekly | 125 | 242 | 96 | 967 | 967 | 967 | 481 | 967 |
| 2 Weekly | 250 | 484 | 193 | 1,934 | 1,934 | 1,934 | 962 | 1,934 |
| 4 Weekly | 500 | 967 | 385 | 3,867 | 3,867 | 3,867 | 1,924 | 3,867 |
| Monthly | 542 | 1,048 | 417 | 4,189 | 4,189 | 4,189 | 2,083 | 4,189 |
| Quarterly | 1,625 | 3,143 | 1,250 | 12,568 | 12,568 | 12,568 | 6,250 | 12,568 |
| Half-yearly | 3,250 | 6,285 | 2,500 | 25,135 | 25,135 | 25,135 | 12,500 | 25,135 |
| Annual | 6,500 | 12,570 | 5,000 | 50,270 | 50,270 | 50,270 | 25,000 | 50,270 |
Tax fact card 2024 – 2025
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…