National Insurance (NI) thresholds
|
Class 1 NICs Thresholds |
Figures to use 2024-25 |
|
Lower earnings limit (LEL) |
£123 per week |
|
Primary Threshold (PT) |
£242 per week |
|
Secondary Threshold (ST) |
£175 per week |
|
Upper Earnings Limit (UEL) |
£967 per week |
Rates for employees from 6 April 2024 to 5 April 2025
|
NICs category letter |
Earnings at or above LEL up to and including PT |
Earnings above the PT up to and including UEL |
Balance of earnings above UEL |
|
A |
0% | 8% | 2% |
|
C |
NIL |
NIL | NIL |
|
H (apprentice under 25) |
0% |
8% |
2% |
|
J |
0% |
2% |
2% |
| M (under 21) | 0% | 8% |
2% |
Employees Over State Pension Age
The Stage Pension age is currently 67 for both men and women.
Before we can stop deducting employee NICs, we must have seen proof of your age. This proof can be a:
- birth certificate
- passport
National Insurance numbers
What is a National Insurance number?
Your National Insurance number is your own personal account number and is issued automatically to all UK nationals at the age of 16. The number makes sure that the National Insurance contributions and tax you pay are properly recorded on your account. It also acts as a reference number for the whole social security system.
Every National Insurance number is different. The number is made up of letters and numbers like this:
QQ 12 34 56 A. (Please note that this National Insurance number is just an example and should not be used as your own number).
Your National Insurance number never changes even if you go abroad, marry, register as a civil partner, change your name, etc.
Non-UK Nationals who have the right to work in the UK will have to apply for a number if intending to work.
You can apply for your National Insurance number online via the UK Government website.
Please ensure you have the appropriate documents required before starting the process. You will be required to prove your identity for the application, you may be able to do this online by submitting a digital photo and uploading official documentation. However, if this is not possible, you may be required to post photocopies of your documents or attend an appointment.
After your application is complete you will receive an application number by email - please note that this is NOT your National Insurance number. It can take up to eight weeks for you to receive your NI number after you have successfully proved your identity.
Once you have received this please inform the Payroll Section, so your record can be updated.
Further information regarding National Insurance numbers and the application process can be found on the DirectGov website.