[1] Threshold to remain at this level until April 2031.

[2] This threshold is fixed indefinitely.

[1] NIC paid on earnings between LEL and UEL accrue entitlement to state pension and other contributory state benefits.

[2] Employees with more than one job with earnings above the UEL in one job or above the UEL plus PT over two jobs, can apply to HMRC to defer paying class 1 at the full rate. See guidance at gov.uk/defer-national-insurance.

[1] Employers pay 0% class 1 NIC on earnings up to the UST for employees aged under 21 and the AUST for apprentices aged under 25. From 6 April 2021 until 5 April 2024 employers of qualifying veterans are not required to pay class 1 NIC on earnings up to the VUST during the first year of their civilian employment. From 6 April 2022 employers in designated tax sites in Freeports and investment zones will no longer be required to pay class 1 NIC on earnings up to the FUST or IZUST for eligible new employees working in tax sites in the first three years of employment.

[1] Connected companies, connected charities and/or employers with more than one PAYE scheme have only one EA between them.

[1] Accrues entitlement to state pension and other contributory state benefits.

[2] The government will introduce legislation to remove access to pay voluntary Class 2 NIC for periods abroad for employees and most self-employed individuals. This measure will take effect from 6 April 2026 and will apply for the tax year 2026/2027 and onwards. The legislation will also change the conditions for new applications for periods abroad to pay voluntary Class 3 NIC in respect of periods abroad in the tax year 2026/2027 and onwards. This measure will take effect from 6 April 2026 and will mean individuals submitting new applications will only be able to pay voluntary Class 3 NIC if they have lived in the UK for at least 10 continuous years or have built at least 10 qualifying years on their National Insurance record (not including Class 2 or Class 3 VNICs paid for periods abroad).

[1] Accrues entitlement to state pension and other contributory state benefits.

[2] Threshold to remain at this level until April 2028.

[1] Threshold to remain at this level until April 2028.