This guide explains all class 1 National Insurance rates for the 2023/2024 tax year and how they affect Sage 50 Payroll.
Description
TIP: For a guide to the National Insurance categories and abbreviations, read more >
Class 1 National Insurance rates
Category 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 |
Africa
Asia
Australia
Canada
France
Ireland
Kenya
Nigeria
Portugal
South Africa
Spain
United Arab Emirates
United States
Germany