National Insurance Contributions

 

Class 1 

Employee (primary)

Employer (secondary)

Payable on weekly earnings of

 

 

Below £113 (lower earnings limit)

    Nil

          –

£113 – £157 (primary threshold)

   *0%       

          –

Up to £157 (Secondary theshold)

 

Above £157

     –

 

     – 

        Nil

 

      13.8%

£157.01 –  £866 (upper earnings limit)

 

£157.01 – £866 (Under 21s and apprentices under 25)

 **12%

 

     –

          –

 

        0%

Above £866

 **2%

*No NICs are actually payable but national Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.**Over state pension age, the employee contribution is generally nil.

 

Employment allowance                                                      Up to £3,000 (per year)

Class 1A

On relevant benefits

13.8%

 

Class 2

Self employed

£2.85 per week

 

 

Small profits threshold

£6,025 per annum

 

Class 3

Voluntary

£14.25 per week

 

 

Class 4

 

 

Self employed on annual profits

£8,164 – £45,000

Excess over £45,000

 

*9%

*2%

 

 

 

 

 

 

 

*Exemption applies if state retirement age was reached by 6 April 2016