The Spring Budget 2024 reduced the Employee NI rate by 2%. This is reflected in the tables below, which apply from 6 April 2024.  TIP: To find out more about National Insurance categories and abbreviations, visit our National Insurance (NI) guide.
Class 1 National Insurance rates Category A - Standard rate contributions | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 13.80 | | PT to FUST | 8.00 | 8.00 | 13.80 | | FUST to UEL/ UST/AUST/VUST8 | 8.00 | 8.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category B - Reduced rate contributions | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 13.80 | | PT to FUST | 1.85 | 1.85 | | | FUST to UEL/ UST/AUST/VUST | 1.85 | 1.85 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category C - Employer only contributions | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 13.80 | | PT to FUST | 0.00 | 0.00 | 13.80 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 0.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 0.00 | 13.80 |
Category D - Contributions where employee has deferment (Investment Zone employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 2.00 | 2.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category E - Reduced rate contributions (Investment Zone employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 1.85 | 1.85 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 1.85 | 1.85 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category F - Standard rate contributions (Freeport employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 8.00 | 8.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 8.00 | 8.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category H - Standard rate contributions (Apprentice under 25) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 8.00 | 8.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 8.00 | 8.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category I - Reduced rate contributions (Freeport employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 1.85 | 1.85 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 1.85 | 1.85 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category J - Contributions where employee has deferment | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 13.80 | | PT to FUST | 2.00 | 2.00 | 13.80 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category K - Employer only contributions (Investment Zone employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 0.00 | 0.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 0.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 0.00 | 13.80 |
Category L - Contributions where employee has deferment (Freeport employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 2.00 | 2.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category M - Standard rate contributions (employee under 21) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 8.00 | 8.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 8.00 | 8.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category N - Standard rate contributions (Investment Zone employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 8.00 | 8.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 8.00 | 8.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category S - Employer only contributions (Freeport employees) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 0.00 | 0.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 0.00 | 13.80 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 0.00 | 13.80 |
Category V - Standard rate contributions (Veterans) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 8.00 | 8.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 8.00 | 8.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
Category X - Zero rated (no NI contributions) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 0.00 | 0.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 0.00 | 0.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 0.00 | 0.00 | 0.00 |
Category Z - Contributions where employee has deferment (employee under 21) | | Employee Rate (%) | Director Rate (%) | Employer Rate (%) | | LEL up to ST | 0.00 | 0.00 | 0.00 | | St to PT | 0.00 | 0.00 | 0.00 | | PT to FUST | 2.00 | 2.00 | 0.00 | | FUST to UEL/ UST/AUST/VUST | 2.00 | 2.00 | 0.00 | | Excess of UEL/ UST/AUST/VUST | 2.00 | 2.00 | 13.80 |
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