National Insurance Contributions

Class 1 

Employee (primary)

Employer (secondary)

Payable on weekly earnings of

Below £116 (lower earnings limit)

    Nil

          –

£116 – £162 (primary threshold)

   *0%

          –

Up to £162 (Secondary threshold)

Above £162

     –

     –

        Nil

      13.8%

£162.01 –  £892 (upper earnings limit)

£162.01 – £892 (Under 21s and apprentices under 25)

 **12%

     –

          –

        0%

Above £892

 **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

£2.95 per week

Small profits threshold

£6,205 per annum

Class 3

Voluntary

£14.65 per week

Class 4

Self employed on annual profits

£8,424 – £46,350

Excess over £46,350

*9%

*2%

*Exemption applies if state retirement age was reached by 6 April 2018