Earnings | 2025/26 | 2024/25 | ||||
---|---|---|---|---|---|---|
Weekly | Monthly | Annual | Weekly | Monthly | Annual | |
Lower Earnings Limit (LEL) | £125 | £542 | £6,500 | £123 | £533 | £6,396 |
Earnings Threshold(ET) | ||||||
- Primary Threshold (PT) 1 | £242 | £1,048 | £12,570 | £242 | £1,048 | £12,570 |
- Secondary Threshold (ST) 2 | £96 | £417 | £5,000 | £175 | £758 | £9,100 |
Freeport Upper Secondary Threshold (FUST) | £481 | £2,083 | £25,000 | £481 | £2,083 | £25,000 |
Investment Zone Upper Secondary Threshold (IZUST) | £481 | £2,083 | £25,000 | £481 | £2,083 | £25,000 |
Upper Secondary Threshold (UST) | £967 | £4,189 | £50,270 | £967 | £4,189 | £50,270 |
Apprentice Upper Secondary Threshold (AUST) | £967 | £4,189 | £50,270 | £967 | £4,189 | £50,270 |
Veterans Upper Secondary Threshold (VUST) | £967 | £4,189 | £50,270 | £967 | £4,189 | £50,270 |
Upper Earnings Limit (UEL) 3 | £967 | £4,189 | £50,270 | £967 | £4,189 | £50,270 |
Employment allowance 4 | £10,500 | £5,000 | ||||
Apprenticeship levy 5 | £15,000 | £15,000 |
Income or profits | 2025/26 | 2024/25 |
---|---|---|
Annual | Annual | |
Class 2 1 | ||
- Small Profits Threshold (SPT) | £6,845 | £6,725 |
- Lower Profits Threshold (LPT) | £12,570 | £12,570 |
Class 4 | ||
- Lower Profits Limit (LPL) 2 | £12,570 | £12,570 |
- Upper Profits Limit (UPL) 3 | £50,270 | £50,270 |
Class 1A NICs are paid on amounts reported on Form P11D(b).
Class 1B NICs are paid on earnings included in a PAYE Settlement Agreement and income tax thereon.
Class 3 NICs are paid voluntarily by persons not liable for contributions, or who are excepted from Class 2 NICs or whose contributions are insufficient to qualify for benefits.