National Insurance rates
(employers & employees) not contracted out
LEL= Lower Earnings Limit
PT = Primary Threshold
ST= Secondary Threshold
UEL = Upper Earnings Limit
Rates 2020-21 (as proposed by draft SI)
From April 2020 the PT and ST diverge and are set at different rates
|
Employee rate |
Band |
|
Employer rate |
|
|
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 |
|
Employer rate |
|
|
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 |
From 2016/17 Employers' NIC is abolished for apprentices under 25 earning under £962 p.w.
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £962 p.w.
Rates 2018-19
|
Employee rate |
Band |
|
Employer rate |
|
|
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 |
From 2016/17 Employers' NIC is abolished for apprentices under 25 earning under £892 p.w.
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £892 p.w.
LEL= Lower earnings limit
ST= Secondary Threshold
UEL = Upper earnings limit
Rates 2017-18
|
Employee rate |
Band |
|
Employer rate |
|
|
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 p.w.
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £866 p.w.
LEL= Lower earnings limit
ST= Secondary Threshold
UEL = Upper earnings limit
Rates 2016-17
|
Employee rate |
Band |
|
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 p.w.
From 2015/16 Employers NIC is abolished for individuals aged under 21 earning under £866 p.w.
LEL= Lower earnings limit
ST= Secondary Threshold
UEL = Upper earnings limit
Rates 2015-16
|
Employee rate |
Band |
|
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 p.w.
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: 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.
Current and past rates
| 2020/21 |
2019/20 |
2018/19 |
2017/18 |
2016/17 |
2015/16 |
|||||||
|
Type |
Profits | Rate | Profits | Rate |
Profits |
Rate |
Profits |
Rate |
Profits |
Rate |
Profits |
Rate |
|
Class 2 Flat rate |
£6,475+ |
£3.05 per week |
£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 £9,500 | 0% | 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 |
£9,500 to £50,000 | 9% | £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 £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