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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /Tax rates and allowances /Tax rates and allowances for 2024/25 and 2025/26 / NICs—2024/25 and 2025/26

NICs—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

Class 1 (Earnings related)	2024/25	2025/26
Employees
Weekly earnings
First £242	Nil	Nil
£242.01 – £967	8%	8%
Over £967	2%	2%
Employers
Weekly earnings
First £175 (in 24/25)

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B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E8.810 Application for a National Insurance number

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

B5.101 What is 'farming' and 'market gardening'

D6.233 Rights issue—sale of rights nil paid

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'