C · Glossary
Class 1 National Insurance
NI on employment earnings — 8% employee, 13.8% employer (2025/26).
Class 1 National Insurance is paid on employment earnings. Employee: 8% on earnings between £12,570–£50,270, then 2% above. Employer: 13.8% (or 15% from April 2025) on earnings above the secondary threshold (£5,000 from April 2025).
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