Class 1 rates and thresholds
Class 1 Rates and thresholds
| 2024/25 Weekly | 2025/26 Weekly | |
|---|---|---|
| Earnings Threshold | ||
| Lower Earnings Limit (LEL) | 2024/25 Weekly£ 123 | 2025/26 Weekly£ 125 |
| Primary Threshold (PT) | 2024/25 Weekly£ 242 | 2025/26 Weekly£ 242 |
| Secondary Threshold (ST) | 2024/25 Weekly£ 175 | 2025/26 Weekly£ 96 |
| Upper Accrual Point (UAP) | 2024/25 Weekly£ 967 | 2025/26 Weekly£ 967 |
| Upper Earnings Limit (UEL) | 2024/25 Weekly£ 967 | 2025/26 Weekly£ 967 |
| Employee Rates | ||
| Below LEL | 2024/25 Weekly 0.00% | 2025/26 Weekly 0.00% |
| Above LEL to PT | 2024/25 Weekly 0.00% | 2025/26 Weekly 0.00% |
| Above the PT to the UEL | 2024/25 Weekly 8.00% | 2025/26 Weekly 8.00% |
| Above UEL | 2024/25 Weekly 2.00% | 2025/26 Weekly 2.00% |
| Employer Rates | ||
| Below LEL | 2024/25 Weekly 0.00% | 2025/26 Weekly 0.00% |
| Above LEL to ST | 2024/25 Weekly 0.00% | 2025/26 Weekly 0.00% |
| Above the ST | 2024/25 Weekly 13.80% | 2025/26 Weekly 15.00% |
| 2024/25 Monthly | 2025/26 Monthly | |
|---|---|---|
| Earnings Threshold | ||
| Lower Earnings Limit (LEL) | 2024/25 Monthly£ 533 | 2025/26 Monthly£ 533 |
| Primary Threshold (PT) | 2024/25 Monthly£1,048 | 2025/26 Monthly£1,048 |
| Secondary Threshold (ST) | 2024/25 Monthly£ 758 | 2025/26 Monthly£ 758 |
| Upper Accrual Point (UAP) | 2024/25 Monthly£3,337 | 2025/26 Monthly£3,337 |
| Upper Earnings Limit (UEL) | 2024/25 Monthly£4,189 | 2025/26 Monthly£4,190 |
| Employee Rates | ||
| Below LEL | 2024/25 Monthly 0.00% | 2025/26 Monthly 0.00% |
| Above LEL to PT | 2024/25 Monthly 0.00% | 2025/26 Monthly 0.00% |
| Above the PT to the UEL | 2024/25 Monthly 8.00% | 2025/26 Monthly 8.00% |
| Above UEL | 2024/25 Monthly 2.00% | 2025/26 Monthly 2.00% |
| Employer Rates | ||
| Below LEL | 2024/25 Monthly 0.00% | 2025/26 Monthly 0.00% |
| Above LEL to ST | 2024/25 Monthly 0.00% | 2025/26 Monthly 0.00% |
| Above the ST | 2024/25 Monthly 13.80% | 2025/26 Monthly 15.00% |
| 2024/25 Annual | 2025/26 Annual | |
|---|---|---|
| Earnings Threshold | ||
| Lower Earnings Limit (LEL) | 2024/25 Annual£6,032 | 2025/26 Annual£6,396 |
| Primary Threshold (PT) | 2024/25 Annual£12,570 | 2025/26 Annual£12,570 |
| Secondary Threshold (ST) | 2024/25 Annual£9,100 | 2025/26 Annual£9,100 |
| Upper Accrual Point (UAP) | 2024/25 Annual£40,040 | 2025/26 Annual£40,040 |
| Upper Earnings Limit (UEL) | 2024/25 Annual£50,270 | 2025/26 Annual£50,270 |
| Employee Rates | ||
| Below LEL | 2024/25 Annual 0.00% | 2025/26 Annual 0.00% |
| Above LEL to PT | 2024/25 Annual 0.00% | 2025/26 Annual 0.00% |
| Above the PT to the UEL | 2024/25 Annual 8.00% | 2025/26 Annual 8.00% |
| Above UEL | 2024/25 Annual 2.00% | 2025/26 Annual 2.00% |
| Employer Rates | ||
| Below LEL | 2024/25 Annual 0.00% | 2025/26 Annual 0.00% |
| Above LEL to ST | 2024/25 Annual 0.00% | 2025/26 Annual 0.00% |
| Above the ST | 2024/25 Annual 13.80% | 2025/26 Annual 15.00% |
From 6 April 2015 employers will no longer be required to pay Class 1 NICs on earnings up to the UEL for any employee aged under 21. The exemption will be applied to apprentices aged up to 25 from April 2016.
Although no NICs are payable, to protect an employee's entitlement to contributory benefits national Class 1 NICs are deemed to have been paid in respect of earnings between the LEL and the ET.
In 2022/23 the Primary Threshold will fall in line with the Income Tax allowance from 6th July. The weekly/monthly/annual threshold will change from £190, £823, £9,880 to £242, £1,048, £12,570 respectively.
