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The starting rate for NI for 27 million employees fell twice in 2024: from 12% to 10%, and then again to 8%.

The starting rate for National Insurance for 27 million employees fell twice in 2024: from 12% to 10%, and then again to 8%.

The starting rate for NI changed from 10% to 8% for 27 million workers on 6 April 2024.

Chancellor Jeremy Hunt announced in the Budget that the starting rate for NI will change from 10% to 8% for 27 million workers, from 6 April 2024.

A newly qualified doctor in Northern Ireland earns £26,000 per year; in England the starting rate is over £33,000, and in Scotland it is £32,000.