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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


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 

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


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 

 

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


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 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


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 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


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 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