The tables below show the NI contribution rates due on employee's earnings between the various NI earnings thresholds. If you'd like to view the NI thresholds, and their values for the 2025/2026 tax year, click here. | NI threshold name | Weekly value £ | Monthly value £ | Yearly value £ | | Secondary Threshold (ST) | 96.00 | 417.00 | 5,000.00 | | Lower Earnings Limit (LEL) | 125.00 | 542.00 | 6,500.00 | | Primary Threshold (PT) | 242.00 | 1,048.00 | 12,570.00 | | Freeport/Investment Zone Upper Secondary Threshold (FUST/IZUST) | 481.00 | 2,083.00 | 25,000.00 | | Upper Earnings Limit (UEL) | 967.00 | 4,189.00 | 50,270.00 | | Upper Secondary Threshold (UST) | 967.00 | 4,189.00 | 50,270.00 | | Apprentice Upper Secondary Threshold (AUST) | 967.00 | 4,189.00 | 50,270.00 | | Veterans Upper Secondary Threshold (VUST) | 967.00 | 4,189.00 | 50,270.00 |  TIP: To find out more about National Insurance, visit the National Insurance article.
Class 1 National Insurance rates The various contribution rates apply between different thresholds for employees, compared to employers. There are separate tables below for employee NI and employer NI. Check the relevant table to view the contribution rates that apply between the relevant thresholds for each. Employees and directors The same contribution rates apply to both employees and directors. Check the table below to view the employee and director contribution rates for the 2025/2026 tax year. | NI category | Below Lower Earnings Limit (LEL) | LEL to Primary Threshold (PT) | PT to Upper Earnings Limit (UEL) | Above UEL | | A - Standard Rate | Nil | 0.00% | 8.00% | 2.00% | | B - Reduced Rate | Nil | 0.00% | 1.85% | 2.00% | | C - Employer Only | Nil | 0.00% | 0.00% | 0.00% | | D - Deferred Contributions (Investment Zone) | Nil | 0.00% | 2.00% | 2.00% | | E - Reduced Rate (Investment Zone) | Nil | 0.00% | 1.85% | 2.00% | | F - Standard Rate (Freeport) | Nil | 0.00% | 8.00% | 2.00% | | H - Standard Rate (Apprentice) | Nil | 0.00% | 8.00% | 2.00% | | I - Reduced Rate (Freeport) | Nil | 0.00% | 1.85% | 2.00% | | J - Deferred Contributions | Nil | 0.00% | 2.00% | 2.00% | | K - Employer Only (Investment Zone) | Nil | 0.00% | 0.00% | 0.00% | | L - Deferred Contributions (Freeport) | Nil | 0.00% | 2.00% | 2.00% | | M - Standard Rate (Under 21) | Nil | 0.00% | 8.00% | 2.00% | | N - Standard Rate (Investment Zone) | Nil | 0.00% | 8.00% | 2.00% | | S - Employer Only | Nil | 0.00% | 0.00% | 0.00% | | V - Standard Rate (Veterans) | Nil | 0.00% | 8.00% | 2.00% | | X - Zero Rated | Nil | 0.00% | 0.00% | 0.00% | | Z - Deferred Contributions (Under 21) | Nil | 0.00% | 2.00% | 2.00% | Employer contributions Check the table below to view the employer contribution rates for the 2025/2026 tax year. | NI category | Below Secondary Threshold (ST) | ST to Lower Earnings Limit (LEL) | LEL to Freeport/Investment Zone Upper Secondary Threshold (FUST/IZUST) | FUST/IZUST to Upper Secondary Threshold (UST)/Apprentice UST (AUST)/Veterans UST (VUST) | Above UST/AUST/VUST | | A - Standard Rate | Nil | 15.00% | 15.00% | 15.00% | 15.00% | | B - Reduced Rate | Nil | 15.00% | 15.00% | 15.00% | 15.00% | | C - Employer Only | Nil | 15.00% | 15.00% | 15.00% | 15.00% | | D - Deferred Contributions (Investment Zone) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | E - Reduced Rate (Investment Zone) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | F - Standard Rate (Freeport) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | H - Standard Rate (Apprentice) | Nil | 0.00% | 0.00% | 0.00% | 15.00% | | I - Reduced Rate (Freeport) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | J - Deferred Contributions | Nil | 15.00% | 15.00% | 15.00% | 15.00% | | K - Employer Only (Investment Zone) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | L - Deferred Contributions (Freeport) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | M - Standard Rate (Under 21) | Nil | 0.00% | 0.00% | 0.00% | 15.00% | | N - Standard Rate (Investment Zone) | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | S - Employer Only | Nil | 0.00% | 0.00% | 15.00% | 15.00% | | V - Standard Rate (Veterans) | Nil | 0.00% | 0.00% | 0.00% | 15.00% | | X - Zero Rated | Nil | 0.00% | 0.00% | 0.00% | 0.00% | | Z - Deferred Contributions (Under 21) | Nil | 0.00% | 0.00% | 0.00% | 15.00% |
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