National Insurance rates and categories
Contribution rates
An employee鈥檚 Class 1 National Insurance is made up of contributions:
- deducted from their pay (employee鈥檚 National Insurance)
- paid by their employer (employer鈥檚 National Insurance)
The amounts deducted and paid depend on:
- the employee鈥檚 National Insurance category letter
- how much of the employee鈥檚 earnings falls within each band
Employee National Insurance rates
This table shows how much employers deduct from employees鈥� pay from 6 April 2025 to 5 April 2026.
You can see past employee National Insurance rates.
| Category letter | 拢125 to 拢242 (拢542 to 拢1,048 a month) | 拢242.01 to 拢967 (拢1,048.01 to 拢4,189 a month) | Over 拢967 a week (拢4,189 a month) |
|---|---|---|---|
| A | 0% | 8% | 2% |
| B | 0% | 1.85% | 2% |
| C | N/A | N/A | N/A |
| D | 0% | 2% | 2% |
| E | 0% | 1.85% | 2% |
| F | 0% | 8% | 2% |
| H | 0% | 8% | 2% |
| I | 0% | 1.85% | 2% |
| J | 0% | 2% | 2% |
| K | N/A | N/A | N/A |
| L | 0% | 2% | 2% |
| M | 0% | 8% | 2% |
| N | 0% | 8% | 2% |
| S | N/A | N/A | N/A |
| V | 0% | 8% | 2% |
| Z | 0% | 2% | 2% |
Example
If you鈥檙e in category A and you earn 拢1,000 in a week you鈥檒l pay:聽
- nothing on the first 拢242
- 8% (拢58) on your earnings between 拢242.01 and 拢967
- 2% (拢0.66) on the remaining earnings above 拢967
This means your National Insurance payment will be 拢58.66 for the week.
Employer National Insurance rates
This table shows how much employers pay towards employees鈥� National Insurance from 6 April 2025 to 5 April 2026.
| Category letter | 拢96 to 拢481 (拢417 to 拢2,083 a month) | 拢481.01 to 拢967 (拢2,083.01 to 拢4,189 a month) | Over 拢967 a week (拢4,189 a month) |
|---|---|---|---|
| A | 15% | 15% | 15% |
| B | 15% | 15% | 15% |
| C | 15% | 15% | 15% |
| D | 0% | 15% | 15% |
| 贰听 | 0% | 15% | 15% |
| F | 0% | 15% | 15% |
| H | 0% | 0% | 15% |
| I | 0% | 15% | 15% |
| J | 15% | 15% | 15% |
| K | 0% | 15% | 15% |
| L | 0% | 15% | 15% |
| M | 0% | 0% | 15% |
| N | 0% | 15% | 15% |
| S | 0% | 15% | 15% |
| V | 0% | 0% | 15% |
| Z | 0% | 0% | 15% |
HM Revenue and Customs (HMRC) has full rates and thresholds for tax years:
You can also use calculators and tables to check employees鈥� National Insurance.
Class 1A and Class 1B rates
Employers pay Class 1A and 1B National Insurance on expenses and benefits they give to their employees. The rate from 6 April 2025 to 5 April 2026 on expenses and benefits is 15%.
They must also pay Class 1A on some other lump sum payments, for example redundancy payments. HMRC has detailed guidance on all Class 1A and Class 1B rates.