Class 1 National Insurance thresholds | Moorepay

Payroll & HR Rates

Class 1 National Insurance thresholds

Legislation

Class 1 National Insurance thresholds

Date

Effective FY 24-25

Summary

WeeklyMonthlyAnnual
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%.

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Tax fact card 2024 – 2025

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