Rates and classes

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Services

• National Insurance rates and categories

  Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.

• Self-employed National Insurance rates

  National Insurance contributions if you're self-employed - rates and exceptions.

• Reduced rate National Insurance for married women

  How to stop or start paying the reduced rate of National Insurance (NI) as a married woman or widow, how it affects your benefits.

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Guidance and regulation

• Rates and allowances: National Insurance contributions
  • Guidance
  • 22 July 2024
  • HM Revenue & Customs

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News and communications

Tax cut for employers of veterans brought in

6 April 2021 — Press release

Cabinet Office, Office for Veterans' Affairs, and HM Revenue & Customs

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Policy papers and consultations

• National Insurance Contributions (Increase of Thresholds) Bill
  • 24 March 2022
  • HM Revenue & Customs and HM Treasury
  • Policy paper
• National Insurance Primary Threshold and the Lower Profits Limit increase and associated Class 2 changes in 2022 to 2023 tax year
  • 23 March 2022
  • HM Revenue & Customs
  • Policy paper
• Health and Social Care Levy
  • 13 December 2021
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs
• Cabinet Office
• Department for Work & Pensions
• HM Treasury
• Office for Veterans' Affairs