Class 1 National Insurance rates 2025-26 | Moorepay

Payroll & HR Rates

Class 1 National Insurance Rates 2025-26

Legislation

Class 1 National Insurance Rates 2025-26

Date

Effective FY 25-26

Summary

Employee (primary) contribution rates

National Insurance category letterEarnings above PT up to and including UELBalance of earnings above UEL
A - Standard rate8%2%
B - Reduced rate1.85%2%
C - Above SPANilNil
F - Freeport standard rate8%2%
H - Apprentice under 258%2%
I - Freeport reduced rate1.85%2%
J - Deferment2%2%
L - Freeport deferment2%2%
M - Under 218%2%
S - Freeport above SPANilNil
V - Veteran8%2%
Z - Deferment under 212%2%

Employer (secondary) contribution rates

Contribution Table LetterEarnings below LELEarnings at or above the LEL up to and including the STEarnings above the ST up to and including the FUSTEarnings above the FUST up to and including UST/AUST/VUSTBalance of earnings above UST/AUST/VUST
A - Standard RateNIL015%15%15%
B - Reduced RateNIL015%15%15%
C - Over State Pensions AgeNIL015%15%15%
F - Freeport Standard RateNIL0015%15%
H - Apprentice under 25NIL00015%
I - Freeport Reduced RateNIL0015%15%
J - DefermentNIL015%15%15%
L - Freeport DefermentNIL0015%15%
M - Under 21NIL00015%
S - Freeport Above SPANIL0015%15%
V - VeteranNIL00015%
Z - Deferment under 21NIL00015%

Employers pay Class 1A and 1B National Insurance on expenses and benefits they give to their employees.

Class 1A NICs rate: 15%

Class 1B NICs rate: 15%

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