National Insurance rates and categories
Contribution rates
An employee’s Class 1 National Insurance is made up of contributions:
- deducted from their pay (employee’s National Insurance)
- paid by their employer (employer’s National Insurance)
The amounts deducted and paid depend on:
- the employee’s National Insurance category letter
- how much of the employee’s earnings falls within each band
Employee National Insurance rates
This table shows how much employers deduct from employees’ pay from 6 April 2024 to 5 April 2025.
You can see past employee National Insurance rates.
| Category letter | £123 to £242 (£533 to £1,048 a month) | £242.01 to £967 (£1,048.01 to £4,189 a month) | Over £967 a week (£4,189 a month) | |
|---|---|---|---|---|
| A | 0% | 8% | 2% | |
| B | 0% | 1.85% | 2% | |
| C | N/A | N/A | N/A | |
| D | 0% | 2% | 2% | |
| E | 0% | 1.85% | 2% | |
| F | 0% | 8% | 2% | |
| H | 0% | 8% | 2% | |
| I | 0% | 1.85% | 2% | |
| J | 0% | 2% | 2% | |
| K | N/A | N/A | N/A | |
| L | 0% | 2% | 2% | |
| M | 0% | 8% | 2% | |
| N | 0% | 8% | 2% | |
| S | N/A | N/A | N/A | |
| V | 0% | 8% | 2% | |
| Z | 0% | 2% | 2% |
###Example
If you’re in category A and you earn £1,000 in a week you’ll pay:
- nothing on the first £242
- 8% (£58) on your earnings between £242.01 and £967
- 2% (£0.66) on the remaining earnings above £967
This means your National Insurance payment will be £58.66 for the week.
Employer National Insurance rates
This table shows how much employers pay towards employees’ National Insurance from 6 April 2024 to 5 April 2025.
| Category letter | £123 to £175 (£533 to £758 a month) | £175.01 to £481 (£758.01 to £2,083 a month) | £481.01 to £967 (£2,083.01 to £4,189 a month) | Over £967 a week (£4,189 a month) |
|---|---|---|---|---|
| A | 0% | 13.8% | 13.8% | 13.8% |
| B | 0% | 13.8% | 13.8% | 13.8% |
| C | 0% | 13.8% | 13.8% | 13.8% |
| D | 0% | 0% | 13.8% | 13.8% |
| E | 0% | 0% | 13.8% | 13.8% |
| F | 0% | 0% | 13.8% | 13.8% |
| H | 0% | 0% | 0% | 13.8% |
| I | 0% | 0% | 13.8% | 13.8% |
| J | 0% | 13.8% | 13.8% | 13.8% |
| K | 0% | 0% | 13.8% | 13.8% |
| L | 0% | 0% | 13.8% | 13.8% |
| M | 0% | 0% | 0% | 13.8% |
| N | 0% | 0% | 13.8% | 13.8% |
| S | 0% | 0% | 13.8% | 13.8% |
| V | 0% | 0% | 0% | 13.8% |
| Z | 0% | 0% | 0% | 13.8% |
HM Revenue and Customs (HMRC) has full rates and thresholds for tax years:
You can also use calculators and tables to check employees’ National Insurance.
Class 1A and Class 1B rates
Employers pay Class 1A and 1B National Insurance on expenses and benefits they give to their employees. The rate from 6 April 2024 to 5 April 2025 on expenses and benefits is 13.8%.
They must also pay Class 1A on some other lump sum payments, for example redundancy payments. HMRC has detailed guidance on all Class 1A and Class 1B rates.