| | Class 1 National Insurance rates for 2023/2024 tax year |
| Description |  TIP: For a guide to the National Insurance categories and abbreviations, read more >
Class 1 National Insurance ratesCategory A - Standard rate contributions
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 13.80 | | PT to FUST | 12.00 | 13.80 | | FUST to UEL/ UST/AUST/VUST | 12.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category B - Reduced rate contributions
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 13.80 | | PT to FUST | 5.85 |
| | FUST to UEL/ UST/AUST/VUST | 5.85 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category C - Employer only contributions
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 13.80 | | PT to FUST | 0.00 | 13.80 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 13.80 |
Category F - Standard rate contributions (Freeport employees)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 12.00 |
| | FUST to UEL/ UST/AUST/VUST | 12.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category H - Standard rate contributions (apprentice under 25)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 12.00 |
| | FUST to UEL/ UST/AUST/VUST | 12.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category I - Reduced rate contributions (Freeport employees)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 5.85 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 5.85 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category J - Contributions where employee has deferment
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 13.80 | | PT to FUST | 2.00 | 13.80 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category L - Contributions where employee has deferment (Freeport employees)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 2.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category M - Standard rate contributions (employee under 21)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 12.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 12.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00
| 13.80 |
Category S - Employer only contributions (Freeport employees)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 0.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 13.80 |
Category V - Standard rate contributions (Veterans)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 12.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 12.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
Category X - Zero rated (No NI contributions)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 0.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 0.00 |
Category Z - Contributions where employee has deferment (employee under 21)
| Employee Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | | PT to FUST | 2.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 13.80 |
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