Rates & Tools

Tax rates

National Insurance

Contribution classes
  • Class 1 - payable on employment earnings. Class 1 primary contributions are payable by the employee on their earnings at the rates shown in the table below, and Class 1 secondary are paid by the employer. The contributions are payable and accountable for under the PAYE system.
  • Class 1A - payable by employers only on the value of benefits in kind provided to its employees. The rate is the same as the main Class 1 (secondary) rate. Contributions are payable by 19 July following the end of the tax year to which they relate.
  • Class 1B<...