View the most recent National Insurance Contributions information.
| Class 1 | Employee | Employer |
|---|---|---|
| NIC rate | 12% | 13.8% |
| No NIC on the first: Under 21* | £162 pw | £892 pw |
| 21 and over* | £162 pw | £162 pw |
| NIC rate changed up to | £892 pw | No limit |
| 2% NICs on earnings over | £892 pw | N/A |
| Certain married women | 5.85% | 13.8% |
* For 2018/19 for apprentices under 25 years.
| Earnings limits and thresholds | Weekly | Monthly | Annual 2018/19 |
|---|---|---|---|
| Lower earning limit | £116 | £503 | £6,032 |
| Primary threashold | £162 | £702 | £8,424 |
| Secondary threshold | £162 | £702 | £8,424 |
| Upper earnings limit (and upper secondary thresholds*) | £892 | £3,863 | £46,350 |
* Employees generally under 21 years and apprentices under 25 years.
| Class 1A Employer | |
|---|---|
| On relevant benefits | 13.8% |
| Class 2 Self-Employed | |
|---|---|
| Flat rate | £2.95 per week |
| Small profits threshold | £6,205 per annum |
| Class 3 Self-Employed | |
|---|---|
| Flat rate | £14.65 per week |
| Class 4 Self-Employed | |
|---|---|
| On profits £8,424 -£46,350 pa | 9% |
| Over £46,350 | 2% |
| Employment Allowance | |
|---|---|
| Per business. Not available if a director is the sole employee. | £3000 |
* Payable per business. Not available if a director is the sole employee.
