Class 1 National Insurance rates and thresholds
Effective-dated category A employee and employer rates and exact weekly and monthly thresholds.
Effective-dated category A employee and employer rates and exact weekly and monthly thresholds.
Category A rates and thresholds for 2026–27
Reviewed · Current · Law · 6 April 2026 to 5 April 2027
8%
2%
15%
£129
£242
£96
£967
£559
£1,048
£417
£4,189
For 2026–27, category A employee rates are 8% then 2%, and the ordinary employer rate is 15%.
Weekly LEL £129, PT £242, ST £96 and UEL £967; monthly LEL £559, PT £1,048, ST £417 and UEL £4,189. These enacted values apply to payments from 6 April 2026 through 5 April 2027.
Category A rates and thresholds for 2024–25
Reviewed · Historic · Law · 6 April 2024 to 5 April 2025
8%
2%
13.8%
£123
£242
£175
£967
£533
£1,048
£758
£4,189
For 2024–25, category A employee rates are 8% then 2%, and the ordinary employer rate is 13.8%.
Weekly LEL £123, PT £242, ST £175 and UEL £967; monthly LEL £533, PT £1,048, ST £758 and UEL £4,189. Apply the threshold for the actual earnings period rather than annualising it.
Category A rates and thresholds for 2025–26
Reviewed · Historic · Law · 6 April 2025 to 5 April 2026
8%
2%
15%
£125
£242
£96
£967
£542
£1,048
£417
£4,189
For 2025–26, category A employee rates are 8% then 2%, and the ordinary employer rate is 15%.
Weekly LEL £125, PT £242, ST £96 and UEL £967; monthly LEL £542, PT £1,048, ST £417 and UEL £4,189. The employer rate and secondary-threshold changes apply from 6 April 2025.
At-a-glance category A rules
| Tax year | Employee main / additional | Employer | Weekly LEL / PT / ST / UEL | Monthly LEL / PT / ST / UEL | Status |
| --- | ---: | ---: | ---: | ---: | --- |
| 2024–25 | 8% / 2% | 13.8% | £123 / £242 / £175 / £967 | £533 / £1,048 / £758 / £4,189 | Historic |
| 2025–26 | 8% / 2% | 15% | £125 / £242 / £96 / £967 | £542 / £1,048 / £417 / £4,189 | Historic |
| 2026–27 | 8% / 2% | 15% | £129 / £242 / £96 / £967 | £559 / £1,048 / £417 / £4,189 | Current |
The payment date selects the tax year. The actual weekly or monthly earnings period selects its own thresholds; Sterling does not annualise one column into the other.
What changed
-
5 April 2025: For 2024–25, category A employee rates are 8% then 2%, and the ordinary employer rate is 13.8%.
-
5 April 2026: For 2025–26, category A employee rates are 8% then 2%, and the ordinary employer rate is 15%.
Related concepts
Linked from
Sources
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Social Security Contributions and Benefits Act 1992, section 8 — Section 8(2) and (2A). Primary authority.
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Social Security Contributions and Benefits Act 1992, section 9 — Section 9(2). Primary authority.
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Social Security Contributions and Benefits (Northern Ireland) Act 1992, section 8 — Section 8(2) and (2A). Primary authority.
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Social Security Contributions and Benefits (Northern Ireland) Act 1992, section 9 — Section 9(2). Primary authority.
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Social Security (Contributions) Regulations 2001, regulation 10 — Regulation 10. Primary authority.
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Social Security (Contributions) Regulations 2001, regulation 11 — Regulation 11 and prescribed equivalents. Primary authority.
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National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, section 1 — Section 1. Primary authority.
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National Insurance Contributions (Secondary Class 1 Contributions) Act 2025, section 2 — Section 2. Primary authority.
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Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026 — Regulations 1 and 5. Primary authority.
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Rates and allowances: National Insurance contributions — Sections 1.1, 1.2, 2.1 and 2.2. Official guidance.
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Rates and thresholds for employers 2026 to 2027 — Class 1 National Insurance thresholds and category A rates. Official guidance.
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CA38: National Insurance contributions tables A and J, 2026–27 — Pages 3 to 10 and category A weekly and monthly tables. Official guidance. Link-and-cite; publisher-hosted.
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National Insurance Contributions (Reduction in Rates) Act 2024, section 1 — Sections 1(1) and 3(1). Primary authority.
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Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024 — Regulations 1 and 2. Primary authority.
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Rates and thresholds for employers 2024 to 2025 — Class 1 National Insurance thresholds and category A rates. Official guidance.
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CA38: National Insurance contributions tables A and J, 2024–25 — Category A weekly and monthly tables. Official guidance. Link-and-cite; publisher-hosted.
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Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 — Regulations 1 and 5. Primary authority.
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Rates and thresholds for employers 2025 to 2026 — Class 1 National Insurance thresholds and category A rates. Official guidance.
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CA38: National Insurance contributions tables A and J, 2025–26 — Category A weekly and monthly tables. Official guidance. Link-and-cite; publisher-hosted.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.