UK National Insurance Class 1 Thresholds Calculator

Compute employee and employer National Insurance contributions using the 2024/25 thresholds, applying the reduced 8% main employee rate (cut from 10% in April 2024) and 2% above the Upper Earnings Limit

Each component has a specific meaning:

• 2024/25 thresholds — The 2024/25 thresholds recorded for the scenario being assessed.
• Applying the reduced 8% main employee rate — The applying the reduced 8% main employee rate recorded for the scenario being assessed.
• 2% above the Upper Earnings Limit — The 2% above the upper earnings limit recorded for the scenario being assessed.

Note: Interpret the uk ni class 1 result against the thresholds and context described above.

Enter the 2024/25 thresholds, applying the reduced 8% main employee rate, 2% above the Upper Earnings Limit for the scenario you are assessing. Compute employee and employer National Insurance contributions using the 2024/25 thresholds, applying the reduced 8% main employee rate (cut from 10% in April 2024) and 2% above the Upper Earnings Limit. Use the uk ni class 1 result to inform your calculation.