Legislation
National Insurance Rates and Earnings Limits 2025-26
Date
Effective April 2025
Summary
National Insurance (NI) Rates and Earnings Limits determine how much employees contribute based on income levels.
These contributions fund essential state benefits like the State Pensions, Parental Leave, and Jobseeker’s Allowance.
Here are the latest NI Rates and Earning Limits for the current tax year.
The National Insurance rates and Earnings Limits 2025-26
| Period | Lower Earnings Limit (LEL) (£) | Primary Threshold (PT) (£) | Secondary Threshold (ST) (£) | Upper Earnings Limit (UEL) (£) | Upper Secondary Threshold (£) | Apprentice Upper Secondary Threshold (AUST) (£) | Freeport Upper Secondary Threshold (FUST) (£) | Veterans Upper Secondary Threshold (VUST) (£) |
|---|---|---|---|---|---|---|---|---|
| Weekly | 125 | 242 | 96 | 967 | 967 | 967 | 481 | 967 |
| 2 Weekly | 250 | 484 | 193 | 1,934 | 1,934 | 1,934 | 962 | 1,934 |
| 4 Weekly | 500 | 967 | 385 | 3,867 | 3,867 | 3,867 | 1,924 | 3,867 |
| Monthly | 542 | 1,048 | 417 | 4,189 | 4,189 | 4,189 | 2,083 | 4,189 |
| Quarterly | 1,625 | 3,143 | 1,250 | 12,568 | 12,568 | 12,568 | 6,250 | 12,568 |
| Half-yearly | 3,250 | 6,285 | 2,500 | 25,135 | 25,135 | 25,135 | 12,500 | 25,135 |
| Annual | 6,500 | 12,570 | 5,000 | 50,270 | 50,270 | 50,270 | 25,000 | 50,270 |
Tax fact card 2025 – 2026
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2025. This PDF card includes all the key payroll rates and dates that…