National Insurance · 2024/25
National Insurance in 2024/25 by Salary — UK Calculator
Pick a salary to see exactly how much employee Class 1 NI you paid in the 2024/25tax 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 2024/25
For 2024/25 the main employee NI rate was cut a second time, from 10% to 8%, with effect from 6 April 2024. Class 2 self-employed NI was effectively abolished in the same package. Employer NI rates and thresholds remained unchanged at 13.8% above £9,100.
2024/25 Class 1 employee rates
Primary Threshold (PT)
£12,570 / year
Upper Earnings Limit (UEL)
£50,270 / year
Main rate (PT → UEL)
8%
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 2024/25 HMRC thresholds. Self-employed (Class 4) and company directors have different rules.