National Insurance · 2023/24
National Insurance on £75,000 (2023/24) — UK Class 1 NI Calculator
On a gross salary of £75,000 in the 2023/24 tax year you paid £5,018.60 in employee Class 1 NI — an effective rate of 6.69%, or about £418.22 per month. Your employer paid an additional £9,094.20 in secondary NI.
Employee NI
£5,018.60
per year (£418.22/month)
Employer NI
£9,094.20
per year (paid by employer)
Band-by-band breakdown (2023/24)
Below Primary Threshold (£12,570)£0
Main band (12% on £37,700.00)£4,524.00
Upper band (2% on £24,730.00)£494.60
Total employee NI£5,018.60
What was different about 2023/24
The 2023/24 tax year saw the famous in-year NI cut: the headline employee main rate started at 12% in April 2023 and dropped to 10% from 6 January 2024 (Autumn Statement 2023). For simplicity the figures below use the year-end 10% main rate — actual payslips in the first 9 months were higher.
Same £75,000 salary across years
How the same gross has been taxed under different NI regimes:
2023/24 (this page)
£5,018.60
6.69% effective
2024/25
£3,510.60
Tap to view →
2025/26
£3,510.60
Tap to view →
Other salaries in 2023/24
FAQs
How much NI did I pay on £75,000 in 2023/24?
Employee Class 1 NI on £75,000 for 2023/24 was £5,018.60 — an effective 6.69% of gross. That is roughly £418.22 per month deducted by your employer through PAYE.
What were the NI rates in 2023/24?
In 2023/24 the employee main rate was 12% on earnings between the Primary Threshold (£12,570) and Upper Earnings Limit (£50,270), then 2% on everything above the UEL.
What was the Primary Threshold in 2023/24?
The Primary Threshold for 2023/24 was £12,570 per year. Below this you paid no employee NI. Earnings between PT and £50,270 were charged at 12%.
What was the Upper Earnings Limit in 2023/24?
The UEL for 2023/24 was £50,270. Earnings above this were charged the lower rate of 2% rather than the main 12% rate.
What did my employer pay on £75,000 in 2023/24?
Employer (secondary) Class 1 NI on £75,000 for 2023/24 was £9,094.20 at a rate of 13.80% above the secondary threshold of £9,100. This is the additional employment cost on top of your gross salary.
How much would I pay on £75,000 now versus 2023/24?
Comparing the same gross salary across years: 2024/25 = £3,510.60, 2025/26 = £3,510.60; 2023/24 = £5,018.60. The differences reflect rate cuts in January 2024 and April 2024.
Can I still reclaim overpaid NI from 2023/24?
HMRC operates a 4-year overpayment relief window for tax. NI corrections (wrong category, multiple jobs over UEL) typically follow the same window — you can write to HMRC NI Contributions Office citing the year 2023/24 and provide P60s as evidence.
Did the 2023/24 NI rate change mid-year?
Yes. The headline employee main rate was 12% from 6 April 2023 to 5 January 2024, then 10% from 6 January 2024 to 5 April 2024. Most annual-figure calculators (including this page) use the year-end 10% rate to keep the math clean.
Is NI different for self-employed earners?
Yes. The figures here are Class 1 employee NI (PAYE). Self-employed earners pay Class 4 (in 2023/24, 9% between £12,570 and £50,270, then 2% above). Class 2 was abolished for most self-employed from April 2024.
Where can I see the official 2023/24 rates?
HMRC publishes the National Insurance rates and categories page at gov.uk/national-insurance-rates-letters. Our page derives every figure from the 2023/24 entry in our internal rates table, which mirrors HMRC's published thresholds.
Related
Disclaimer: Class 1 employee NI for standard category A, computed using the 2023/24 Primary Threshold (£12,570) and Upper Earnings Limit (£50,270). Self-employed pay Class 4; company directors annualise differently. Always verify via HMRC personal tax account.