Nl Contributions

View the most recent National Insurance Contributions information.

Class 1 EmployerEmployee
NIC rate12%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 pwNo limit
2% NICs on earnings over£892 pwN/A
Certain married women5.85%13.8%

* For 2018/19 for apprentices under 25 years.

Class 1A Employer
On relevant benefits13.8%

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 pa9%
Over £46,3502%

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.

  • Don’t hesitate to ask

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