Ni 2024/25 Rates

Ni 2024/25 Rates. For further information on employee ni contributions and how much nic you need to deduct from employee pay you can refer to. Class 1a national insurance rate for expenses and benefits the national insurance class 1a rate on expenses and benefits for 2024 to 2025 is 13.8%

Employees are liable to primary class 1 nics on their earnings if they exceed the lower earnings limit (lel). The chart shows annual thresholds, which for employee and employer.