NIC Thresholds & Rates for 2024-25

Class 1 National Insurance Thresholds

Class 1 National Insurance Rates

Employee (primary) contribution rates:

Employer (secondary) contribution rates:

Class 1A National Insurance Rate for Expenses and Benefits

The National Insurance Class 1A rate on expenses and benefits for 2024 to 2025 is 13.8%

Class 1A National Insurance Rate for Termination Awards and Sporting Testimonials

The National Insurance Class 1A rate on termination awards and sporting testimonial payments for 2024 to 2025 is 13.8%

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Recording Payments to HMRC P30 & P32 Paying HMRC - Useful HMRC Guidance Paying HMRC using Modulr

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Tax

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National Insurance

NIC Category Letters NIC Thresholds & Rates for 2025-26 NIC Thresholds & Rates for 2024-25 State Pension Age & BrightPay Directors' NIC Directors' NIC - where appointed during the Tax Year

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National Minimum Wage and National Living Wage - April 2025 National Minimum Wage and National Living Wage - April 2024

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Release Notes Bureau Enhancement Features - Useful Functionality for Payroll Bureaus or Accountants

Bureau Statistics Report Batch Processing PayrollBatch Processing Payroll Entry and Approval Requests

NIC Thresholds & Rates for 2024-25

Class 1 National Insurance Thresholds

Class 1 National Insurance Rates

Class 1A National Insurance Rate for Expenses and Benefits

Class 1A National Insurance Rate for Termination Awards and Sporting Testimonials

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