---
title: Employee's NIC rate effective from 6th January 2024
description: This article lists the changes in the Employee's NIC rate effective from the 6th of January 2024
---

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# Employee's NIC rate effective from 6th January 2024

## This article lists the changes in the Employee's NIC rate effective from the 6th of January 2024

As you may be already aware, the Employee's National Insurance contribution rate is going down by 2% from the 6th of January 2024. The below changes have been implemented in Primo.

 

**Employee's NIC:**

The Employee's National Insurance Contribution rate (Primary Class 1 NICs) has been decreased from 12% to 10%.

The previous rate will still be used if the payroll is re-processed for pay periods ending before the 6th of January 2024. The new rate will be effective if the pay period end date is on or after the 6th of January 2024.

 

**Director's NIC:**

If the director uses the alternative arrangement (non-cumulative method), their NIC calculation will be like an employee’s NICs at 10% until week 51, and in week 52, it will be calculated cumulative at 11.5%.  

 

For more information, please click [here](https://www.gov.uk/government/publications/employer-bulletin-december-2023/december-2023-issue-of-the-employer-bulletin).

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