Class 1 National Insurance thresholds | Moorepay

Payroll & HR Rates

Class 1 National Insurance thresholds


Class 1 National Insurance thresholds


Effective FY 24-25


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 – 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 thumbnail

Tax fact card 2024 – 2025

Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…