National Insurance rates and categories
Contribution rates
An employee바카라 사이트™s Class 1 National Insurance is made up of contributions:
- deducted from their pay (employee바카라 사이트™s National Insurance)
- paid by their employer (employer바카라 사이트™s National Insurance)
The amounts deducted and paid depend on:
- the employee바카라 사이트™s National Insurance category letter
- how much of the employee바카라 사이트™s earnings falls within each band
Employee National Insurance rates
This table shows how much employers deduct from employees바카라 사이트™ pay from 6 April 2025 to 5 April 2026.
You can see past employee National Insurance rates.
| Category letter | £125 to £242 (£542 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 you바카라 사이트™re in category A and you earn £1,000 in a week you바카라 사이트™ll pay:Â
- 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 employees바카라 사이트™ National Insurance from 6 April 2025 to 5 April 2026.
| Category letter | £96 to £481 (£417 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 | 15% | 15% | 15% |
| B | 15% | 15% | 15% |
| C | 15% | 15% | 15% |
| D | 0% | 15% | 15% |
| ·¡Ìý | 0% | 15% | 15% |
| F | 0% | 15% | 15% |
| H | 0% | 0% | 15% |
| I | 0% | 15% | 15% |
| J | 15% | 15% | 15% |
| K | 0% | 15% | 15% |
| L | 0% | 15% | 15% |
| M | 0% | 0% | 15% |
| N | 0% | 15% | 15% |
| S | 0% | 15% | 15% |
| V | 0% | 0% | 15% |
| Z | 0% | 0% | 15% |
HM Revenue and Customs (HMRC) has full rates and thresholds for tax years:
You can also use calculators and tables to check employees바카라 사이트™ 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 2025 to 5 April 2026 on expenses and benefits is 15%.
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.