Class 1 National Insurance thresholds 2025-26 | Moorepay

Payroll & HR Rates

Class 1 National Insurance thresholds 2025-26

Legislation

Class 1 National Insurance thresholds 2025-26

Date

Effective April 2025

Summary

National Insurance (NI) thresholds set the point at which employees and employers start paying contributions, and how much they pay.

 

Each threshold plays a role in determining when deductions begin and how they’re calculated.

Below you’ll find the thresholds for the current tax year.

National Insurance contributions 2025-26

WeeklyMonthlyAnnual
Lower Earnings Limit (LEL)£125£542£6,500
Primary Earnings Threshold (PT)£242£1,048£12,570
Secondary Earnings Threshold (ST)£96£417£5,000
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 April 2025 will be 15%.

Tax Fact card thumbnail

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…