National insurance contributions

Employer and employee rates.

Class 1 payable on weekly earnings of Employee (Primary)
Below £113 (lower earnings limit) Nil
£113 - £157 (primary threshold) 0%*
£157.01 - £866 (upper earnings limit) 12%**
Above £866 2%**
* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects certain state benefit entitlements.
** Over state pension age, the employee contribution is generally nil.
  Employer (Secondary)
Up to £157 (secondary threshold) Nil
Above £157 13.8%
£157.01 - £866 (upper secondary threshold for under 21s) 0%
£157.01 - £866 (apprentice upper secondary threshold for under 25s) 0%
Employment Allowance
Up to £3,000 per year
Class 1A on relevant benefits
13.8%
Class 1B on PAYE settlement arrangement
13.8%

Class 2

  Rate
Self employed £2.85 per week
Small profits threshold £6,025 per annum

Class 3

  Rate
Voluntary £14.25 per week

Class 4* (Self employed on annual profits)

  Rate
£8,164 to £45,000 9%
Excess over £45,000 2%

* Exemption applies if state pension age was reached by 6 April 2017.


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