National Insurance Contributions

Class 1 employee Employee Employer
NIC rate     12% 13.8%
No NICs for employees generally on the first:     £162 pw £162 pw
No NICs for younger employees* on the first:     £162 pw £892 pw
NICs rate charged up to     £892 pw No limit
2% NICs on earnings over     £892 pw N/A
Certain married women     5.85% 13.8%
* Employees generally under 21 years and apprentices under 25 years
Employment Allowance
Per business. Not available if the sole employee a director       £3,000
Limits and thresholds 18/19
Weekly Monthly Annual
Lower earnings limit £116 £503 £6,032
Primary threshold £162 £702 £8,424
Secondary threshold £162 £702 £8,424
Upper earnings limit (and upper secondary thresholds*) £892 £3,863 £46,350
* Employees generally under 21 years and apprentices under 25 years

Class 1A Employer 18/19
On car and fuel benefits and most other taxable benefits provided to employees and directors 13.8%
Self-employed 18/19
Class 2
Flat rate £2.95 pw  £153.40 pa
Small profits threshold £6,205 pa
Class 4
On profits £8,424 – £46,350 pa: 9%
Over £46,350 pa: 2%
Voluntary
Class 3 Flat rate £14.65 pw £761.80 pa
     
   
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