National insurance contributions

Employer NIC Rates

Check employer National Insurance rates, thresholds and the Employment Allowance.

Employee NIC Rates

View the National Insurance rates and thresholds applying to employees.

Self-Employed NIC Rates

View the Class 2 and Class 4 contribution rates and relevant profit thresholds.

Voluntary NIC Rates

Check the weekly rate for Class 3 voluntary National Insurance contributions.

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Class 1 (Employees)
Employee
Employer
Main NIC rate
13.25%
15.05%
No NIC – up to 5 July- on first
£190pw
£175pw
No NIC – from 6 July – on first
£242pw
£175pw
Main rate* charged up to
£967pw
no limit
2% rate on earnings above
£967pw
N/A
Employment allowance per business
N/A
£5,000

*Nil rate of employer NIC for employees under the age of 21 and apprentices under 25, up to £967pw.

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For directors the employee NIC threshold for 2022/23 is £11,908.

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Employer contributions (at 15.05%) are also due on most taxable benefits (Class 1A) and on tax paid on an employee’s behalf under a PAYE settlement agreement (Class 1B).

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There will be a new 1.25% Health and Social Care Levy for employees and employers from 2023/24.

Class 2 (Self employed)
2026/27
2025/26
Flat rate per week
£3.15
£3.05
Small profits threshold
£6,725
£6,515
Class 3 (Voluntary)
Flat rate per week
£15.85
£15.40
Class 3A
Contributions vary with age
Class 4 (Self employed)
On profits £11,908 – £50,270
10.25%
9%
(£9,570 - £50,270)
On profits over £50,270
3.25%
2%

* No class 2 contributions are due where profits fall between £6,725 and £12,570.

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