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NI Band Rates   National Insurance Band Rates : From 06/04/2023 To 05/04/2024     National Insurance Category Frequency   A - Standard Rate Contribution B - Reduced Rate Contribution C - Employer Only Contribution(Pensioners) D - Standard Rate Contracted Out Contribution(COSR) E - Reduced Rate Contracted Out Contribution(COSR) L - Employer Only Contracted-Out Contributions(Deferment COSR) F - Standard Rate Contracted-Out Contributions(COMP) G - Reduced Rate Contracted-Out Contributions(COMP) S - Employer Only Contracted-Out Contributions(Deferment COMP) J - Deferred Contributions X - Zero Rated Annual   NI Bands Employee Rate Employer Rate Employee Rebate Employer Rebate   Up to LEL 0.00 - 4940.00 0.00 0.00 0.00 0.00   LEL to ET 4940.01 - 5715.00 0.00 0.00 0.00 0.00   ET to UAP 5715.01 - 40040.00 11.00 12.80 0.00 0.00   UAP to UEL 40040.01 - 43875.00 11.00 12.80 0.00 0.00   Above UEL 43875.01 - Excess 1.00 12.80 0.00 0.00