Here is a simple overview of the 2024-25 NI contributions.

Class 1

Employee – PrimaryEmployer – Secondary
NICs rate8%13.8%
No NICs for employees generally on the first£242 pw£175 pw
No NICs for younger employees* on the first£242 pw£967 pw
NICs rate charged up to£967 pwNo limit
2% NICs on earnings over£967 pwN/A

* No employer NICs on the first £967 pw for employees generally under 21 years, apprentices under 25 years and veterans in first 12 months of civilian employment. No employer NICs on the first £481 pw for employees at freeports in Great Britain in the first three years of employment.

Employment allowance
Per business£5,000 
Not available if the sole employee is a director or if employer’s NICs for 2023/24 are £100,000 or more.
Limits and thresholdsWeeklyMonthlyAnnual
Lower earnings limit£123£533£6,396
Primary threshold£242£1,048£12,570
Secondary threshold£175£758£9,100
Upper earnings limit (and upper secondary thresholds for younger/veteran employees and apprentices under 25)£967£4,189£50,270
Class 1A Employers 
On car and fuel benefits and most other taxable benefits provided to employees and directors13.8% pa
Class 2 Self-employed
Flat rate (voluntary)£3.45 pw   £179.40 pa
Small profits threshold          £6,725 pa
Class 4 Self-employed
On annual profits of£12,570 to £50,2706%
 Over £50,2702%


Class 3 flat rate£17.45pw£907.40 pa