National Insurance: rates

: Last Updated: 01 December 2017

Article 534

National Insurance rates

(employers & employees) not contracted out

Rates 2018-19

Employee rate	Band	Weekly earnings	Employer rate	Weekly earnings
0%	LEL	Up to £116
0%		£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

From 2016/17 Employers' NIC is abolished for apprentices under 25 earning under £892 pw
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £892 pw

LEL= Lower earnings limit
ST= Secondary Threshold
UEL = Upper earnings limit

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

From 2016/17 Employers' NIC is abolished for apprentices under 25 earning under £866 pw
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £866 pw

LEL= Lower earnings limit
ST= Secondary Threshold
UEL = Upper earnings limit

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 2016/17 Employers' NIC is abolished for apprentices under 25 earning under £827 pw
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £866 pw

LEL= Lower earnings limit
ST= Secondary Threshold
UEL = Upper earnings limit

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

From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £815 pw

Rates: 2014-15

Employee rate	Band	2014/15 Weekly earnings	Employer rate	2014/15 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	2013/14 Weekly earnings	Employer rate	2013/14 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	2011/12 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 2008/09 to 2010/11

Employee rate	Employer rate	Band	2010/11 Weekly earnings	2009/10 Weekly earnings	2008/09 Weekly earnings
-	-	LEL	Up to £97	Up to £95	Up to £90
0%	0%		£97.01 to £110	£95.01 to £110	£90.01 to £105
11%	12.8%		£110.01 to £844	£110.01 to £844	£105.01 to £770
1%	12.8%	UEL	£844 +	£844 +	£770 +

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

National Insurance rates (self-employed)

What's new?

Class 2 NICs will be abolished from April 2019.

A proposed rise in the rate of Class 4 NICs for the self employed from April 2018, as previously announced in Spring Budget 2017 has been abandoned by the chancellor.

Current and past rates

	2018/19		2017/18		2016/17		2015/16
Type	Profits £	Rate	Profits £	Rate	Profits £	Rate	Profits £	Rate
Class 2 Flat rate	£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 £8,424	0%	Up to £8,164	0%	Up to £8,060	0%	Up to £8,060	0%
Class 4	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 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%

National Insurance rates (self-employed) - continued

	2010/11 & 2009/10		2008/09
Type	Profits £	Rate	Profits £	Rate
Class 2 Flat rate	Over 5,075	£2.40 per week	Over 4,825	£2.30 per week
Class 4	Up to 5,715	0%	Up to 5,435	0%
Class 4	5,716 to 43,875	8%	5,435 to 40,040	8%
Class 4	Over 43,875	1%	Over 40,040	1%

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

Nichola Ross Martin's Tax Consultancy

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