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National Insurance

As a firm of Chartered Certified Accountants based in Broughty Ferry, Dundee we serve clients across Scotland, the UK, and internationally providing a broad range of services to small, medium and large sized businesses.

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National Insurance

The rates and thresholds for National Insurance Contributions for 2025/26 are:

Class: Monthly earnings Rate
Employer Class 1 above Secondary threshold £417/month 15%
Employee's class 1 £1048 to £4189 8%
Employee's additional class 1 Over £4189 2%
Self-employed class 2 (per week) N/A £3.50
Share fishermen class 2 (per week) N/A £4.15
Volunteer development workers class 2 N/A £6.25
Class 3 (per week) N/A £17.75
  Annual profit thresholds  
Self-employed class 2
Credit available if profits between £6,845 and £12,570		  
Self-employed class 4 £12,570 to £50,270 6%
Self-employed class 4 additional rate Over £50,270 2%

See our helpsheet on individual savings accounts to see the rules on investing efficiently with ISA's.

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