There are four main types (or 'classes') of National Insurance:
Class 1 is payable by employees and employers
Class 2 is a flat rate payable by the self-employed
Class 3 is voluntary contributions paid by people who want to complete their National Insurance record for benefit purposes
View UK Class 1 National Insurance rates for the current tax year, for employee and employer contributions across various income brackets:
Employee National Insurance Rates 2024/25 |
|---|
| Category | £123 to £242 p/w (£533 to £1048 p/m) | £242.01 to £967 p/w (£1,048.01 to £4,189 p/m) | Over £967 p/w (££4,189 p/m) |
| A | 0% | 8% | 2% |
| B | 0% | 1.85% | 2% |
| C | N/A | N/A | N/A |
| H | 0% | 8% | 2% |
| J | 0% | 2% | 2% |
| M | 0% | 8% | 2% |