1. Class 1 National Insurance thresholds
Employers and employees pay Class 1 National Insurance depending on how much the employee earns. You can view these earnings thresholds by week (table 1.1) or by month (table 1.2).
1.1 Weekly thresholds
| £ per week | 2023 to 2024 | 6 July 2022 to 5 April 2023 | 6 April 2022 to 5 July 2022 | 2021 to 2022 | 2020 to 2021 |
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying | £123 | £123 | £123 | £120 | £120 |
| Primary Threshold (PT) Employees start paying National Insurance | £242 | £242 | £190 | £184 | £183 |
| Secondary Threshold (ST) Employers start paying National Insurance | £175 | £175 | £175 | £170 | £169 |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point | £967 | £967 | £967 | £967 | £962 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point | £967 | £967 | £967 | £967 | £962 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point | £967 | £967 | £967 | £967 | £962 |
| Freeports Upper Secondary Threshold (FUST) Employers of qualifying employees working in a freeport site pay zero rate up to this point | £481 | £481 | £481 | N/A | N/A |
| Veterans Upper Secondary Threshold (VUST) Employers of qualifying employees pay zero rate up to this point | £967 | £967 | £967 | £967 | N/A |
1.2 Monthly thresholds
| £ per month | 2023 to 2024 | 6 July 2022 to 5 April 2023 | 6 April 2022 to 5 July 2022 | 2021 to 2022 | 2020 to 2021 |
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying | £533 | £533 | £533 | £520 | £520 |
| Primary Threshold (PT) Employees start paying National Insurance | £1,048 | £1,048 | £823 | £797 | £792 |
| Secondary Threshold (ST) Employers start paying National Insurance | £758 | £758 | £758 | £737 | £732 |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point | £4,189 | £4,189 | £4,189 | £4,189 | £4,167 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point | £4,189 | £4,189 | £4,189 | £4,189 | £4,167 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point | £4,189 | £4,189 | £4,189 | £4,189 | £4,167 |
| Freeports Upper Secondary Threshold (FUST) Employers of qualifying employees working in a freeport site pay zero rate up to this point | £2,083 | £2,083 | £2,083 | N/A | N/A |
| Veterans Upper Secondary Threshold (VUST) Employers of qualifying employees pay zero rate up to this point | £4,189 | £4,189 | £4,189 | £4,189 | N/A |
2. Class 1 National Insurance rates
2.1 Employer rates
This table shows how much employers pay towards their employees’ National Insurance.
| — | 2023 to 2024 | From 6 November 2022 to 5 April 2023 | From 6 April 2022 to 5 November 2022 | 2021 to 2022 | 2020 to 2021 |
| Rate above the Secondary Threshold | 13.8% | 13.8% | 15.05% | 13.8% | 13.8% |
| Rate below Upper Secondary Threshold | 0% | 0% | 0% | 0% | 0% |
| Rate below Apprentice Upper Secondary Threshold | 0% | 0% | 0% | 0% | 0% |
| Class 1A rate on expenses and benefits | 13.8% | 14.53% | 15.05% | 13.8% | 13.8% |
The rate shown in the second column of the table (from 6 November 2022) is the Class 1A rate that applies to the whole tax year because Class 1A is an annualised charge.
Read CWG5 for the rates that apply to termination awards and sporting testimonials paid through real time information.
2.2 Employee rates
This table shows how much employers deduct from employees’ pay.
| — | 2023 to 2024 | From 6 November 2022 to 5 April 2023 | From 6 April 2022 to 5 November 2022 | 2021 to 2022 | 2020 to 2021 |
| Between Primary Threshold and Upper Earnings Limit | 12% | 12% | 13.25% | 12% | 12% |
| Above Upper Earnings Limit | 2% | 2% | 3.25% | 2% | 2% |
| Married women’s reduced rate between primary threshold and upper earnings limit | 5.85% | 5.85% | 7.1% | 5.85% | 5.85% |
| Rate for employees deferring National Insurance | 2% | 2% | 3.25% | 2% | 2% |
For 2022 to 2023, the National Insurance contributions rates for directors are different. Read CA44 to find out more about rates for directors.
3. Class 2 and Class 4 National Insurance (self-employed)
There are 2 types of National Insurance for people who work for themselves, depending on their profits.
3.1 Class 2
| — | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 | 2020 to 2021 |
| Small Profits Threshold amount per year | £6,725 | £6,725 | £6,515 | £6,475 |
| Lower Profits Threshold amount per year Self-employed people start paying Class 2 National Insurance once this threshold is exceeded | £12,570 | £11,908 | N/A | N/A |
| Rate per week | £3.45 | £3.15 | £3.05 | £3.05 |
3.2 Class 4
| £ per year | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 | 2020 to 2021 |
| Lower Profits Limit Self-employed people start paying Class 4 National Insurance | £12,570 | £11,908 | £9,568 | £9,500 |
| Upper Profits Limit Self-employed people pay a lower rate | £50,270 | £50,270 | £50,270 | £50,000 |
| Rate between Lower Profits Limit and Upper Profits Limit | 9% | 9.73% | 9% | 9% |
| Rate above Upper Profits Limit | 2% | 2.73% | 2% | 2% |
3.3 Special rates
| £ per week | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 | 2020 to 2021 |
| Special Class 2 rate for share fishermen | £4.10 | £3.80 | £3.70 | £3.70 |
| Special Class 2 rate for volunteer development workers | £6.15 | £6.15 | £6 | £6 |
| Additional Class 4 rate when deferring National Insurance | 2% | 2.73% | 2% | 2% |
4. Class 3 National Insurance (voluntary)
You can pay voluntary National Insurance to fill or avoid gaps in your record.
If you’re paying voluntary contributions for the previous 2 tax years (2022 to 2023 or 2021 to 2022), you’ll pay the original rates for those years.
For all other years you’ll pay the current rate (2023 to 2024).
| £ per week | 2022 to 2023 | 2021 to 2022 | 2020 to 2021 | 2019 to 2020 |
| Class 3 rate | £17.45 | £15.85 | £15.40 | £15.40 |