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Tax Tables
National Insurance
2023/24
Class 1 thresholds |
2024/25 |
2023/24 |
6-Jul-22 - 5-Apr-23 |
6-Apr-22 - 5-Jul-22 |
|
| Lower earnings limit | £6,396 | £6,396 | £6,396 | £6,396 | |
| Primary threshold | £12,570 | £12,570 | £12,570 | £9,880 | |
| Secondary threshold | £9,100 | £9,100 | £9,100 | £9,100 | |
| Secondary threshold for Freeports | £25,000 | £25,000 | £25,000 | £25,000 | |
| Upper earnings limit | £50,270 | £50,270 | £50,270 | £50,270 | |
| Employment allowance | £5,000 | £5,000 | £5,000 | £4,000 | |
Class 1 employee contribution rates |
2024/25 |
6-Jan-24 - 5-Apr-24 |
6-Apr-23 - 5-Jan-24 |
6-Nov-22 - 5-Apr-23 |
6-Apr-22 - 5-Nov-22 |
Earnings up to and including primary threshold |
|||||
| A - All other employees | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| B - Married women and widows entitled to pay reduced national insurance | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| C - Over the state pension age | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| D - Investment zone deferment | 0.00% | N/A | N/A | N/A | N/A |
| E - Investment zone for married women and widows | 0.00% | N/A | N/A | N/A | N/A |
| F - Freeport | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| H - Apprentices under-25 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| I - Freeport for married women and widows | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| J - Deferred national insurance as already paid in another job | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| K - Investment zone for state pensioners | 0.00% | N/A | N/A | N/A | N/A |
| L - Freeport deferment | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| M - Employees under-21 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| N - Investment zone | 0.00% | N/A | N/A | N/A | N/A |
| S - Freeport for state pensioners | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| V - Veterans | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Z - Under-21 and deferred national insurance as already paid in another job | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Earnings above primary threshold up to and including upper earnings limit |
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| A - All other employees | 8.00% | 10.00% | 12.00% | 12.00% | 13.25% |
| B - Married women and widows entitled to pay reduced national insurance | 1.85% | 3.85% | 5.85% | 5.85% | 7.10% |
| C - Over the state pension age | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| D - Investment zone deferment | 2.00% | N/A | N/A | N/A | N/A |
| E - Investment zone for married women and widows | 1.85% | N/A | N/A | N/A | N/A |
| F - Freeport | 8.00% | 10.00% | 12.00% | 12.00% | 13.25% |
| H - Apprentices under-25 | 8.00% | 10.00% | 12.00% | 12.00% | 13.25% |
| I - Freeport for married women and widows | 1.85% | 3.85% | 5.85% | 5.85% | 7.10% |
| J - Deferred national insurance as already paid in another job | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| K - Investment zone for state pensioners | 0.00% | N/A | N/A | N/A | N/A |
| L - Freeport deferment | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| M - Employees under-21 | 8.00% | 10.00% | 12.00% | 12.00% | 13.25% |
| N - Investment zone | 8.00% | N/A | N/A | N/A | N/A |
| S - Freeport for state pensioners | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| V - Veterans | 8.00% | 10.00% | 12.00% | 12.00% | 13.25% |
| Z - Under-21 and deferred national insurance as already paid in another job | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
Earnings above including upper earnings limit |
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| A - All other employees | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| B - Married women and widows entitled to pay reduced national insurance | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| C - Over the state pension age | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| D - Investment zone deferment | 2.00% | N/A | N/A | N/A | N/A |
| E - Investment zone for married women and widows | 2.00% | N/A | N/A | N/A | N/A |
| F - Freeport | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| H - Apprentices under-25 | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| I - Freeport for married women and widows | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| J - Deferred national insurance as already paid in another job | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| K - Investment zone for state pensioners | 0.00% | N/A | N/A | N/A | N/A |
| L - Freeport deferment | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| M - Employees under-21 | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| N - Investment zone | 2.00% | N/A | N/A | N/A | N/A |
| S - Freeport for state pensioners | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| V - Veterans | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
| Z - Under-21 and deferred national insurance as already paid in another job | 2.00% | 2.00% | 2.00% | 2.00% | 3.25% |
Class 1 employer contribution rates |
2024/25 |
6-Jan-24 - 5-Apr-24 |
6-Apr-23 - 5-Jan-24 |
6-Nov-22 - 5-Apr-23 |
6-Apr-22 - 5-Nov-22 |
Earnings up to and including secondary threshold |
|||||
| A - All other employees | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| B - Married women and widows entitled to pay reduced national insurance | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| C - Over the state pension age | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| D - Investment zone deferment | 0.00% | N/A | N/A | N/A | N/A |
| E - Investment zone for married women and widows | 0.00% | N/A | N/A | N/A | N/A |
| F - Freeport | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| H - Apprentices under-25 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| I - Freeport for married women and widows | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| J - Deferred national insurance as already paid in another job | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| K - Investment zone for state pensioners | 0.00% | N/A | N/A | N/A | N/A |
| L - Freeport deferment | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| M - Employees under-21 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| N - Investment zone | 0.00% | N/A | N/A | N/A | N/A |
| S - Freeport for state pensioners | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| V - Veterans | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Z - Under-21 and deferred national insurance as already paid in another job | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Earnings above secondary threshold up to and including upper earnings limit |
|||||
| A - All other employees | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| B - Married women and widows entitled to pay reduced national insurance | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| C - Over the state pension age | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| D - Investment zone deferment | 13.80% | N/A | N/A | N/A | N/A |
| E - Investment zone for married women and widows | 13.80% | N/A | N/A | N/A | N/A |
| F - Freeport | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| H - Apprentices under-25 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| I - Freeport for married women and widows | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| J - Deferred national insurance as already paid in another job | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| K - Investment zone for state pensioners | 13.80% | N/A | N/A | N/A | N/A |
| L - Freeport deferment | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| M - Employees under-21 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| N - Investment zone | 13.80% | N/A | N/A | N/A | N/A |
| S - Freeport for state pensioners | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| V - Veterans | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Z - Under-21 and deferred national insurance as already paid in another job | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Earnings above upper earnings limit |
|||||
| A - All other employees | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| B - Married women and widows entitled to pay reduced national insurance | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| C - Over the state pension age | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| D - Investment zone deferment | 13.80% | N/A | N/A | N/A | N/A |
| E - Investment zone for married women and widows | 13.80% | N/A | N/A | N/A | N/A |
| F - Freeport | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| H - Apprentices under-25 | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| I - Freeport for married women and widows | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| J - Deferred national insurance as already paid in another job | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| K - Investment zone for state pensioners | 13.80% | N/A | N/A | N/A | N/A |
| L - Freeport deferment | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| M - Employees under-21 | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| N - Investment zone | 13.80% | N/A | N/A | N/A | N/A |
| S - Freeport for state pensioners | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| V - Veterans | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
| Z - Under-21 and deferred national insurance as already paid in another job | 13.80% | 13.80% | 13.80% | 13.80% | 15.05% |
Class 1 benefit in kind - by percentage of benefit value |
2024/25 |
2023/24 |
2022/23 |
||
| Class 1A on non-monetary benefits and termination awards above £30,000 | 13.80% | 13.80% | 14.53% | ||
| Class 1B on PAYE settlement agreements | 13.80% | 13.80% | 14.53% | ||
Class 2 for self-employed persons to qualify for state pension |
2024/25 |
2023/24 |
2022/23 |
||
| Upper profits limit before class 2 must be paid | N/A | £12,570.00 | £11,908.00 | ||
| Rate per week | N/A | £3.45 | £3.15 | ||
| Voluntary contribution rate per week | £3.45 | £3.45 | £3.15 | ||
Class 3 for employed persons to qualify for state pension |
2024/25 |
2023/24 |
2022/23 |
||
| Upper earnings limit before class 3 can not be paid | £6,725.00 | £6,725.00 | £6,725.00 | ||
| Voluntary contribution rate per week | £17.45 | £17.45 | £15.85 | ||
Class 4 self-employed contribution rates |
2024/25 |
2023/24 |
2022/23 |
||
| Thresholds | |||||
| Lower profits limit | £12,570 | £12,570 | £11,908 | ||
| Upper profits limit | £50,270 | £50,270 | £50,270 | ||
Rates |
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| Profits above lower profits limit up to and including upper profits limit | 6.00% | 9.00% | 9.73% | ||
| Profits above upper profits limit | 2.00% | 2.00% | 2.73% | ||
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