National Insurance: Rates

: Last Updated: 14 April 2021

National Insurance rates

Employer/employee rates
Self-employed rates

Employer/employee rates
Self-employed rates

Employer/employee rates

Employers & employees (not contracted out)

LEL= Lower Earnings Limit
PT = Primary Threshold
ST= Secondary Threshold
UEL = Upper Earnings Limit

Rates 2021-22

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £120	0%
0%	LEL- PT	£120 to £184	N/A as below
12%	PT-UEL	£184 - £967	N/A as below
N/A	ST	£170 to £967	13.8%	Above £170
2%	UEL	Over £967	13.8%	Above £967

Rates 2020-21

From April 2020 the PT and ST diverge and are set at different rates

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £120	0%
0%	LEL- PT	£120 to £183	N/A as below
12%	PT-UEL	£183 - £962	N/A as below
N/A	ST	£169 to £962	13.8%	Above £169
2%	UEL	Over £962	13.8%	Above £962

Rates 2019-20

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £118
0%	PT	£166	0%	£1 to £166
12%	PT/ST	£166.01 to £962	13.8%	Above £166
2%	UEL	Over £962	13.8%	Above £962

Rates 2018-19

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £116
0%	LEL - PT	£116 to £162	0%	£1 to £162
12%	ST	£162.01 to £892	13.8%	Above £162
2%	UEL	Over £892	13.8%	Above £892

Rates 2017-18

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £113
0%		£113 to £157	0%	£1 to £157
12%	ST	£157.01 to £866	13.8%	Above £157
2%	UEL	Over £866	13.8%	Above £866

Rates 2016-17

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £112
0%		£112 to £155	0%	£1 to £156
12%	ST	£155.01 to £827	13.8%	Above £156
2%	UEL	Over £827	13.8%	Above £827

From 2015/16 on Employers' NIC is abolished for apprentices under 25 earning under the upper secondary threshold

Rates 2015-16

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £112
0%		£112 to £155	0%	£1 to £156
12%		£156 to £815	13.8%	Above £156
2%	UEL	Over £815	13.8%	Above £815

Rates: 2014-15

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £111
0%		£111 to £153	0%	£1 to £153
12%		£153 to £805	13.8%	Above £153
2%	UEL	Over £805

Rates: 2013-14

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £109
0%		£109 to £149	0%	£1 to £148
12%		£149 to £797	13.8%	Above £148
2%	UEL	Over £797

National Insurance rates 2011-12 to 2012-13

Employee rate	Band	2012-13 Weekly earnings	2011-12 Weekly earnings	Employer rate	2012-13 Weekly earnings	2011/-2 Weekly earnings
0%	LEL	Up to £107	Up to £102
0%		£107 to £146	£102 to £139	0%	£1 to £144	£1 to £135.99
12%		£146 to £817	£139 to £817	13.8%	Above £144	Above £136
2%	UEL	Over £817	Over £817

National Insurance rates: other & contracted out rates

	2012/13 onwards	2011/12	2010/11
Employers Class 1A on taxable benefits in kind	13.8%	13.8%	12.8%
Employees’ contracted-out rebate *	1.4%	1.6%	1.6%
Married women’s reduced rate between primary threshold and upper earnings limit	5.85%	5.85%	4.85%
Married women’s rate above upper earnings limit	2%	2%	1%
Employers’ contracted-out rebate, salary-related schemes*	3.4%	3.7%	3.7%
Employers’ contracted-out rebate, money-purchase schemes	N/a	1.4%	1.4%

*Abolished from April 2016

Self-employed rates

Self-employed

Current rates

	2021/22		2020/21
Type	Profits	Rate	Profits	Rate
Class 2 Flat rate	£6,515+	£3.05 per week	£6,475+	£3.05 per week
Class 4	Up to £9,568	0%	Up to £9,500	0%
Class 4	£9,568 to £50,270	9%	£9,500 to 50,000	9%
Class 4	Above £50,270	2%	Above £50,000	2%

National Insurance rates (self-employed) - continued

Past rates

	2019/20		2018/19		2017/18		2016/17		2015/16
Type	Profits	Rate	Profits	Rate	Profits	Rate	Profits	Rate	Profits	Rate
Class 2 Flat rate	£6,365 +	£3.00 per week	£6,205 +	£2.95 per week	£6,025 +	£2.85 per week	5,965 +	£2.80 per week	5,965 +	£2.80 per week
Class 4	Up to £8,632	0%	Up to £8,424	0%	Up to £8,164	0%	Up to £8,060	0%	Up to £8,060	0%
Class 4	8,632 to 50,000	9%	8,424 to 46,350	9%	8,164 to 45,000	9%	8,060 to 43,000	9%	8060 to 42,385	9%
Class 4	Above 50,000	2%	Above 46,350	2%	Above 45,000	2%	Above 43,000	2%	Above 42,385	2%

National Insurance rates (self-employed) - continued

	2014/15		2013/14		2012/13		2011/12
Type	Profits £	Rates	Profits £	Rate*	Profits £	Rate	Profits £	Rate
Class 2 Flat rate	5,885 +	£2.75 per week	Over 5,725	£2.70 per week	Over 5,595	£2.65 per week	Over 5,315	£2.50 per week
Class 4	Up to 7,956	0%	Up to 7,755	0%	Up to 7,605	0%	Up to 7,225	0%
Class 4	7,956 to 41,865	9%	7,755 to 41,450	9%	7,605 to 42,475	9%	7,225 to 42,475	9%
Class 4	Over 41,865	2%	Over 41,450	2%	Over 42,475	2%	Over 42,475	2%

* Share fishermen and volunteer workers are subject to a higher rate

Are you enjoying our content?

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE OMB Newsletter.

Comments (0)

Rated 0 out of 5 based on 0 voters

There are no comments posted here yet

Leave your comments

Posting comment as a guest.

Name (Required)

Email (Required)

Background

Rate this post:

Reset Rating

Attachments (0 / 3)

Share Your Location

Enjoying the Practical Tax content on www.rossmartin.co.uk?

Main Menu

Employer/employee rates

Self-employed rates

Comments (0)

Leave your comments

What's new?