The 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:
Class 1 National Insurance thresholds 2025/26 |
|---|
| Lower earnings limit | £125 per week £542 per month £6,500 per year |
| Primary threshold | £242 per week £1,048 per month £12,570 per year |
| Secondary threshold | £96 per week £417 per month £5,000 per year |
| Freeport upper secondary threshold | £481 per week £2,083 per month £25,000 per year |
| Investment Zone upper secondary threshold | £481 per week £2,083 per month £25,000 per year |
| Upper secondary threshold (under 21) | £967 per week £4,189 per month £50,270 per year |
| Apprentice upper secondary threshold (apprentice under 25) | £967 per week £4,189 per month £50,270 per year |
| Veterans upper secondary threshold | £967 per week £4,189 per month £50,270 per year |
| Upper earnings limit | £967 per week £4,189 per month £50,270 per year |