Class 1 National Insurance Thresholds
| Class 1 National Insurance thresholds | 2025 to 2026 |
|---|---|
| Lower earnings limit | £125 per week £542 per month £6,500 per year |
| Primary threshold | £242 per week £1,048 per month £12,570 per year |
| Secondary threshold | £96 per week £417 per month £5,000 per year |
| Freeport upper secondary threshold | £481 per week £2,083 per month £25,000 per year |
| Investment Zone upper secondary threshold | £481 per week £2,083 per month £25,000 per year |
| Upper secondary threshold (under 21) | £967 per week £4,189 per month £50,270 per year |
| Apprentice upper secondary threshold (apprentice under 25) | £967 per week £4,189 per month £50,270 per year |
| Veterans upper secondary threshold | £967 per week £4,189 per month £50,270 per year |
| Upper earnings limit | £967 per week £4,189 per month £50,270 per year |
Class 1 National Insurance Rates
Employee (primary) contribution rates:
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Employer (secondary) contribution rates:
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Class 1A National Insurance Rate for Expenses and Benefits
The National Insurance Class 1A rate on expenses and benefits for 2025 to 2026 is 15%
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 2025 to 2026 is 15%
Note: Employers NIC (Secondary) threshold was reduced in 2025/26 tax year to £5,000 (previously £9,100) in 2024/25. Due to this, Employer NIC will be higher than it was in previous years.
If an employee is eligible for the Armed Forces veterans National Insurance relief and is within their first 12 months of civilian employment, simply set their NI category to V in BrightPay. This will apply the zero-rate employer NI contribution automatically.
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