Legislation
Class 1 National Insurance thresholds 2024-25
Date
Effective 6 April 2024
Summary
National Insurance contributions 2024-25
| Weekly | Monthly | Annual | |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £123 | £533 | £6,396 |
| Primary Earnings Threshold (PT) | £242 | £1,048 | £12,570 |
| Secondary Earnings Threshold (ST) | £175 | £758 | £9,100 |
| Freeport Upper Secondary Threshold (FUST) | £481 | £2,083 | £25,000 |
| UEL/UST/AUST/VUST* | £967 | £4,189 | £50,270 |
*UEL – Upper Earnings Limit
UST – Upper Secondary Threshold
AUST – Apprentice Upper Secondary Threshold
VUST – Veterans Upper Secondary Threshold
Important: Employers pay Class 1A and 1B National Insurance on expenses and benefits they give to their
employees. The rate from 6 April 2024 returns to 13.8%.
Tax fact card 2024 – 2025
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