National Insurance · 2023/24
National Insurance in 2023/24 by Salary — UK Calculator
Pick a salary to see exactly how much employee Class 1 NI you paid in the 2023/24tax year, with a band-by-band breakdown using that year's Primary Threshold (£12,570) and Upper Earnings Limit (£50,270).
What was different about 2023/24
The 2023/24 tax year is best remembered for the mid-year NI cut announced in the November 2023 Autumn Statement: the headline employee main rate fell from 12% to 10% on 6 January 2024. Thresholds were frozen at £12,570 PT and £50,270 UEL — a freeze that has now stretched across multiple years and is set to continue until 2028.
2023/24 Class 1 employee rates
Primary Threshold (PT)
£12,570 / year
Upper Earnings Limit (UEL)
£50,270 / year
Main rate (PT → UEL)
12%
Upper rate (above UEL)
2%
Employer (secondary) rate
13.80% above £9,100
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Other years
Related
Disclaimer: Figures are Class 1 employee NI for standard category A using the published 2023/24 HMRC thresholds. Self-employed (Class 4) and company directors have different rules.