National Insurance Contributions

 

Class 1 Employee (primary)
Payable on weekly earnings of
Below £116 (lower earnings limit) Nil
£116 – £162 (primary threshold) 0%*
£162.01 – £892 (upper earnings limit) 12%**
Above £892 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 £162 (secondary threshold) Nil
Above £162 13.8%
£162.01 – £892 (upper secondary threshold – under 21s) 0%
£162.01 – £892 (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 (Self employed) £2.95 per week
Small profits threshold £6,205 per annum
Class 3 (Voluntary) £14.65 per week
Class 4* (Self employed on annual profits)
£8,424 – £46,350 9%
Excess over £46,350 2%
*Exemption applies if state pension age was reached by 6 April 2018.