The deduction from an employee’s salary is 4.27% (as of Jan 01, 2025) of that salary for that portion of the salary which is up to 60% of the average wage: 1.04% (as of Jan 01, 2025) for national insurance and 3.23% (as of Jan 01, 2025) for health insurance. For that portion of the salary which exceeds 60% of the average wage, the deduction is 12.17% (as of Feb 01, 2025): for national insurance 7% (as of Feb 01, 2025) and for health insurance 5.17% (as of Feb 01, 2025).
For the rates of national insurance contributions and the amounts for employees –
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