Class 1 National Insurance rates for the 2024/2025 tax year and how they affect Sage Payroll
Description
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 and categories, read our article National Insurance (NI).
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 |
Africa
Asia
Australia
Canada
France
Ireland
Kenya
Nigeria
Portugal
South Africa
Spain
United Arab Emirates
United States
Germany