National Insurance Contributions
Class 1
| Employee (primary) | |
|---|---|
| Payable on weekly earnings of | |
| Below £113 (lower earnings limit) | Nil |
| £113 - £157 (primary threshold) | 0%* |
| £157.01 - £866 (upper earnings limit) | 12%** |
| Above £866 | 2%** |
|
* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects certain state benefit entitlements. ** Over state pension age, the employee contribution is generally nil |
|
| Employer (secondary) | |
| Up to £157 (secondary threshold) | Nil |
| Above £157 | 13.8% |
| £157.01 - £866 (upper secondary threshold - under 21s) | 0% |
| £157.01 - £866 (apprentice upper secondary threshold for under 25s) | 0% |
| Employment Allowance | Up to £3,000 (per year) |
| Class 1A (on relevant benefits) | 13.8% |
| Class 1B (on PAYE settlement arrangement) | 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 | 9% |
| Excess over £45,000 | 2% |
| *Exemption applies if state pension age was reached by 6 April 2017. | |