National Insurance Rates and Earnings Limits 2024 to 2025 | Moorepay

Payroll & HR Rates

National Insurance Rates and Earnings Limits

Legislation

National Insurance Rates and Earnings Limits

Date

Tax year 2023 to 2024

Summary

The National Insurance rates and Earnings Limits in the tax year 2024 to 2025.

PeriodLower Earnings Limit (LEL) (£)Primary Threshold (PT) (£)Secondary Threshold (ST) (£)Upper Earnings Limit (UEL) (£)Upper Secondary Threshold (£)Apprentice Upper Secondary Threshold (AUST) (£)Freeport Upper Secondary Threshold (FUST) (£)Veterans Upper Secondary Threshold (VUST) (£)
Weekly123242175967967967481967
2 Weekly2464843501,9341,9341,9349621,934
4 Weekly4929677003,8673,8673,8671,9243,867
Monthly5331,0487584,1894,1894,1892,0834,189
Quarterly1,5993,1432,27512,56812,56812,5686,25012,568
Half-yearly3,1986,2854,55025,13525,13525,13512,50025,135
Annual6,39612,5709,10050,27050,27050,27025,00050,270