National Insurance Contributions

Class 1 employee Employee Employer
NICs rate     12% 13.8%
No NICs for employees generally on the first:     £166 pw £166 pw
No NICs for younger employees* on the first:     £166 pw £962 pw
NICs rate charged up to     £962 pw No limit
2% NICs on earnings over     £962 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 £3,000
 
Limits and thresholds
Weekly Monthly Annual
Lower earnings limit £118 £512 £6,136
Primary threshold £166 £719 £8,632
Secondary threshold £166 £719 £8,632
Upper earnings limit (and upper secondary thresholds*) £962 £4,167 £50,000
* Employees generally under 21 years and apprentices under 25 years
Class 1A Employer  
On car and fuel benefits and most other taxable benefits provided to employees and directors 13.8%
Self-employed  
Class 2
Flat rate £3.00 pw £156.00 pa
Small profits threshold:
no compulsory NICs if profits do not exceed
£6,365 pa
Class 4
On profits £8,632 – £50,000 pa: 9%
Over £50,000 pa: 2%
Voluntary
Class 3 Flat rate £15.00 pw £780.00 pa
     
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