Nl Contributions

View the most recent National Insurance Contributions information.

Class 1 EmployerEmployee
NIC rate12%13.8%
No NIC on the first: Under 21* £157 pw£866 pw
21 and over* £157 pw£157 pw
NIC rate changed up to£866 pwNo limit
2% NICs on earnings over£866 pwN/A
Certain married women5.85%13.8%

* For 2017/18 for apprentices.

Class 1A Employer
On relevant benefits13.8%

Class 2 Self-Employed
Flat rate£2.85 per week
Small profits threshold£6,025 per annum

Class 3 Self-Employed
Flat rate£14.25 per week

Class 4 Self-Employed
On profits £8,164 -£45,000 pa9%
Over £45,0002%

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.

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