Article 534

National Insurance rates

(employers & employees) not contracted out

Rates 2019-20

Employee rate

Band


Weekly earnings

Employer rate


Weekly earnings

0%

LEL

Up to £118

   

0%

 

£118 to £166

0%

£1 to £166

12%

 ST

£166.01 to £962

13.8%

Above £166

2%

UEL

Over £962

 13.8%

Above £962 

From 2016/17 Employers' NIC is abolished for apprentices under 25 earning under £962 pw
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £962 pw

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

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)

Class 2 NICs is paid monthly, the payment varies depending on the amount of weeks that fall in the month.

The proposal to abolish of class 2 NICs from April 2019 has been postponed indefinitely.

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

Current and 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 £8,432 0%

Up to £8,424

0%

Up to £8,164

0%

Up to £8,060

0%

Up to £8,060

0%

Class 4

8,432 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%

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