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National Insurance rates

Employer/employee rates

Employers & employees (not contracted out)

LEL= Lower Earnings Limit
PT = Primary Threshold
ST= Secondary Threshold
UEL = Upper Earnings Limit

Rates 2021-22

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0% LEL Up to £120 0%  
0% LEL- PT £120 to £184 N/A as below  
12% PT-UEL £184 - £967 N/A as below  
N/A ST £170 to £967 13.8% Above £170
2% UEL Over £967 13.8% Above £967 

 

Rates 2020-21

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 

 

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 

 

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 

 

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 2015/16 on Employers' NIC is abolished for apprentices under 25 earning under the upper secondary threshold


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 


Rates: 2014-15

Employee rate Band Weekly earnings Employer rate 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 Weekly earnings Employer rate 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/-2 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

Self-employed rates

Self-employed

Current rates

 

2021/22

2020/21

Type

 Profits

 Rate

Profits 

Rate

Class 2 Flat rate

£6,515+

£3.05 per week

£6,475+ 

£3.05 per week

Class 4

Up to £9,568

0%

Up to £9,500

0%

Class 4

£9,568 to £50,270

9%

£9,500 to 50,000

9%

Class 4

Above

£50,270

2%

Above £50,000

2%

National Insurance rates (self-employed) - continued 

Past rates

 

2019/20

2018/19

2017/18

2016/17

2015/16 

Type

Profits 

Rate

Profits 

Rate

Profits 

Rate

Profits 

Rate

Profits 

Rate

Class 2 Flat rate

£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 £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

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 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 


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