National Insurance · 2024/25
National Insurance on £35,000 (2024/25) — UK Class 1 NI Calculator
On a gross salary of £35,000 in the 2024/25 tax year you paid £1,794.40 in employee Class 1 NI — an effective rate of 5.13%, or about £149.53 per month. Your employer paid an additional £3,574.20 in secondary NI.
Employee NI
£1,794.40
per year (£149.53/month)
Employer NI
£3,574.20
per year (paid by employer)
Band-by-band breakdown (2024/25)
Below Primary Threshold (£12,570)£0
Main band (8% on £22,430.00)£1,794.40
Upper band (2% on £0.00)£0.00
Total employee NI£1,794.40
What was different about 2024/25
For 2024/25 the main employee NI rate was cut again from 10% to 8% from 6 April 2024, while thresholds remained frozen at £12,570 (PT) and £50,270 (UEL). The upper rate stayed at 2%.
Same £35,000 salary across years
How the same gross has been taxed under different NI regimes:
2024/25 (this page)
£1,794.40
5.13% effective
2023/24
£2,691.60
Tap to view →
2025/26
£1,794.40
Tap to view →
Other salaries in 2024/25
FAQs
How much NI did I pay on £35,000 in 2024/25?
Employee Class 1 NI on £35,000 for 2024/25 was £1,794.40 — an effective 5.13% of gross. That is roughly £149.53 per month deducted by your employer through PAYE.
What were the NI rates in 2024/25?
In 2024/25 the employee main rate was 8% 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 2024/25?
The Primary Threshold for 2024/25 was £12,570 per year. Below this you paid no employee NI. Earnings between PT and £50,270 were charged at 8%.
What was the Upper Earnings Limit in 2024/25?
The UEL for 2024/25 was £50,270. Earnings above this were charged the lower rate of 2% rather than the main 8% rate.
What did my employer pay on £35,000 in 2024/25?
Employer (secondary) Class 1 NI on £35,000 for 2024/25 was £3,574.20 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 £35,000 now versus 2024/25?
Comparing the same gross salary across years: 2023/24 = £2,691.60, 2025/26 = £1,794.40; 2024/25 = £1,794.40. The differences reflect rate cuts in January 2024 and April 2024.
Can I still reclaim overpaid NI from 2024/25?
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 2024/25 and provide P60s as evidence.
Did the 2024/25 NI rate change mid-year?
No — the 8% main rate was set from 6 April 2024 (the start of the year) and held all the way through to 5 April 2025.
Is NI different for self-employed earners?
Yes. The figures here are Class 1 employee NI (PAYE). Self-employed earners pay Class 4 (in 2024/25, 6% 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 2024/25 rates?
HMRC publishes the National Insurance rates and categories page at gov.uk/national-insurance-rates-letters. Our page derives every figure from the 2024/25 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 2024/25 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.