What is the National Insurance rate for employees in 2024/25?

Employees pay 8% on weekly earnings between £242 and £967 (£12,570–£50,270 annually), and 2% on earnings above that.

Do employers pay National Insurance?

Yes, employers pay Class 1 NI at 13.8% on earnings above the secondary threshold of £9,100 per year.

UK National Insurance Calculator

Calculate Class 1 employee National Insurance contributions for 2024/25. No NI on earnings up to £12,570; 8% on £12,571–£50,270; 2% above £50,270. Employer Class 1 NI at 13.8% above secondary threshold.

Employee NI£2,594

Employer NI£4,954

Total NI£7,549

Component	Rate	Earnings	NI
Employee — £12,570 to £50,270	8%	£32,430	£2,594
Employee — above £50,270	2%	£0	£0
Employer — above £9,100	13.8%	£35,900	£4,954
Total National Insurance			£7,549

UK Class 1 NI 2024/25: Employee pays 8% on earnings between £12,570 and £50,270 and 2% above; employer pays 13.8% on earnings above £9,100. Results are illustrative and not tax advice.

How to Use

Enter the values for the scenario you are assessing. Calculate Class 1 employee National Insurance contributions for 2024/25. No NI on earnings up to £12,570; 8% on £12,571–£50,270; 2% above £50,270. Employer Class 1 NI at 13.8% above secondary threshold. Use the uk national insurance result to inform your calculation.

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