What is the UK Class 1 NI rate for 2024/25?

The main employee Class 1 NI rate was cut to 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), with 2% above the UEL.

What is the employer NI rate?

Employers pay 13.8% Class 1 NI on employee earnings above the Secondary Threshold of £9,100 per year, with no upper limit on the employer contribution.

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.

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Frequently Asked Questions

What is the UK Class 1 NI rate for 2024/25?

What is the employer NI rate?