RESOURCES

Home Resource Centre Tax Tables National Insurance

Tax Tables

National Insurance

Class 1 thresholds	2026/27	2025/26	2024/25
Lower earnings limit (LEL)	£6,708	£6,500	£6,396
Primary threshold (PT)	£12,570	£12,570	£12,570
Secondary threshold (ST)	£5,000	£5,000	£9,100
Upper earnings limit (UEL)	£50,270	£50,270	£50,270
Upper secondary threshold (UST) for under-21s	£50,270	£50,270	£50,270
Apprentice upper secondary threshold (AUST) for under-25s	£50,270	£50,270	£50,270
Freeport upper secondary threshold	£25,000	£25,000	£25,000
Investment zone upper secondary threshold	£25,000	£25,000	£25,000
Veteran upper secondary threshold (VUST)	£50,270	£50,270	£50,270
Employment allowance (per eligible employer)	£10,500	£10,500	£5,000

Employee's (primary) class 1 contribution rates	2026/27	2025/26	2024/25
Below lower earnings limit (LEL)	N/A	N/A	N/A
Lower earnings limit (LEL) to primary threshold (PT)	0%	0%	0%
Primary threshold (PT) to upper earnings limit (UEL)	8%	8%	10%
Above upper earnings limit (UEL)	2%	2%	2%

Employee's (primary) class 1 contribution rates for married woman's' reduced rate	2026/27	2025/26	2024/25
Below lower earnings limit (LEL)	N/A	N/A	N/A
Lower earnings limit (LEL) to primary threshold (PT)	0.00%	0.00%	0.00%
Primary threshold (PT) to upper earnings limit (UEL)	1.85%	1.85%	3.85%
Above upper earnings limit (UEL)	2.00%	2.00%	2.00%

Employer's (secondary) class 1 contribution rates	2026/27	2025/26	2024/25
Below secondary threshold (ST)	0.00%	0.00%	0.00%
Above secondary threshold (ST)	15.00%	15.00%	13.80%

Employer's (secondary) class 1 contribution rates for employees under-21	2026/27	2025/26	2024/25
Below upper secondary threshold (UST)	0.00%	0.00%	0.00%
Above upper secondary threshold (UST)	15.00%	15.00%	13.80%

Employer's (secondary) class 1 contribution rates for apprentices under-25	2026/27	2025/26	2024/25
Below apprentice upper secondary threshold (AUST)	0.00%	0.00%	0.00%
Above apprentice upper secondary threshold (AUST)	15.00%	15.00%	13.80%

Employer's (secondary) class 1 contribution rates for eligible employers in freeports	2026/27	2025/26	2024/25
Below freeports upper secondary threshold	0.00%	0.00%	0.00%
Above freeports upper secondary threshold	15.00%	15.00%	13.80%

Employer's (secondary) class 1 contribution rates for eligible employers in investment zones	2026/27	2025/26	2024/25
Below investment zone upper secondary threshold	0.00%	0.00%	0.00%
Above investment zone upper secondary threshold	15.00%	15.00%	13.80%

Employer's (secondary) class 1 contribution rates for qualifying veterans	2026/27	2025/26	2024/25
Below veteran upper secondary threshold (VUST)	0.00%	0.00%	0.00%
Above veteran upper secondary threshold (VUST)	15.00%	15.00%	13.80%

Class 1 benefit in kind contributions (percentage of benefit value)	2026/27	2025/26	2024/25
Class 1A on non-monetary benefits and termination awards above £30,000	15.00%	15.00%	13.80%
Class 1B on PAYE settlement agreements	15.00%	15.00%	13.80%

Self-employed class 2 National Insurance

Class 2 thresholds	2026/27	2025/26	2024/25
Small profits threshold (SPT)	£7,105	£6,845	£6,725
Lower profits threshold (LPT)	£12,570	£12,570	N/A

Class 2 contribution rates (per week)	2026/27	2025/26	2024/25
Voluntary contributions below small profits threshold (SPT)	£3.65	£3.50	£3.45
Small profits threshold (SPT) to lower profits threshold (LPT)	£0.00	£0.00	N/A
Above lower profits threshold (LPT)	£0.00	£0.00	N/A
Special rate for share fisherman	£4.30	£4.15	£4.10
Special rate for volunteer development workers	£6.45	£6.25	£6.15

Voluntary class 3 National Insurance

Class 3 contribution rates (per week)	2026/27	2025/26	2024/25
Voluntary contributions	£18.40	£17.75	£17.45

Self-employed class 4 National Insurance

Class 4 thresholds	2026/27	2025/26	2024/25
Lower profits limit (LPL)	£12,570	£12,570	£12,570
Upper profits limit (UPL)	£50,270	£50,270	£50,270

Class 4 contribution rates	2026/27	2025/26	2024/25
Below lower profits limit (LPL)	0%	0%	0%
Lower profits limit (LPL) to upper profits limit (UPL)	6%	6%	8%
Above upper profits limit (UPL)	2%	2%	2%