Rates and allowances: National Insurance contributions
Rates, allowances and limits for National Insurance.
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This publication includes information about the rates payable for the different National Insurance classes for the current and previous 3 tax years.
Updates to this page
Last updated 22 July 2024 + show all updates
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Section 3.2 of rates and allowances for National Insurance contributions has been updated. Self employed people pay Class 4 National Insurance on profits above the Lower Profits Limit and pay a lower rate of Class 4 National Insurance on profits above the Upper Profits Limit.
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Rates and for National Insurance has been updated for the tax year 2024 to 2025.
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Class 1 National Insurance rates to deduct from employees pay from 6 January 2024 to 5 April 2024 have been added. Information about the rates for directors has also been updated.
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The column heading '2023 to 2024' has been added to the Class 3 National Insurance (voluntary) table in section 4.
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Rates, allowances and duties have been updated for tax year 2023 to 2024.
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The Lower Profits Limit for when self-employed people start paying Class 4 National Insurance has been updated.
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The Class 2 and 4 National Insurance rates have been updated for 2022 to 2023.
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The Class 1, 2 and 4 National Insurance rates have been updated for 2022 to 2023.
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Rates and allowances for National Insurance contributions have been updated and will take effect from 6 July 2022.
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Rates, allowances and duties have been updated for tax year 2022 to 2023.
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Updated rates, allowances and duties for tax year 2021 to 2022.
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Rates, allowances and duties have been updated for tax year 2020 to 2021.
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Rates, allowances and duties have been updated for tax year 2019 to 2020.
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Rates, allowances and duties have been updated for tax year 2018 to 2019.
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Rates, allowances and duties have been updated for the tax year 2017 to 2018.
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The rates in section 1.2 monthly thresholds have been amended.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.