National Insurance: Rates

: Last Updated: 18 June 2020

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

Up to £8,632

Up to £8,424

Up to £8,164

Up to £8,060

Class 4

£9,500 to £50,000

£8,632 to 50,000

8,424 to 46,350

8,164 to 45,000

8,060 to 43,000

8060 to 42,385

Class 4

Above

£50,000

Above £50,000

Above 46,350

Above 45,000

Above 43,000

Above 42,385

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%