National Insurance Rates

 
 
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UK 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%

Employer National Insurance Rates 2024/25

Category £123 to £175 p/w (£533 to £758 p/m) £175.01 to £481 p/w (£758.01 to £2,083 p/m) £481.01 to £967 pw/ (£2,083.01 to £4,189 p/m) Over £967 p/w (£4,189 p/m)
A 0% 13.8% 13.8% 13.8%
B 0% 13.8% 13.8% 13.8%
C 0% 13.8% 13.8% 13.8%
H 0% 0% 0% 13.8%
J 0% 13.8% 13.8% 13.8%
M 0% 0% 0% 13.8%
H 0% 0% 0% 13.8%