National Insurance Contributions
| Class 1 | Employee (primary) |
|---|---|
| Payable on weekly earnings of | |
| Below £116 (lower earnings limit) | Nil |
| £116 - £162 (primary threshold) | 0%* |
| £162.01 - £892 (upper earnings limit) | 12%** |
| Above £892 | 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 £162 (secondary threshold) | Nil |
| Above £162 | 13.8% |
| £162.01 - £892 (upper secondary threshold - under 21s) | 0% |
| £162.01 - £892 (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) | £2.95 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 | 9% |
| Excess over £46,350 | 2% |
| *Exemption applies if state pension age was reached by 6 April 2018. | |
