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
| Weekly | Monthly | Annual | |
|---|---|---|---|
| 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 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…