Nl Contributions

View the most recent National Insurance Contributions information.

Class 1 employeeEmployee2021/22
Employer
Employee2020/21
Employer
NICs rate12%13.8%12%13.8%
No NICs for employees generally on the first£184 pw£170 pw£183 pw£169 pw
No NICs for younger employees/veterans1 on the first£184 pw£967 pw£183 pw£962 pw
NICs rate charged up to£967 pwNo limit£962 pwNo limit
2% NICs on earnings over£967 pwN/A£962 pwN/A
* Employees generally under 21 years and apprentices under 25 years

Employment Allowance2021/222020/21
Per business
Not available if the sole employee is a director.
£4,000£3,000

Earnings limits and thresholdsWeekly2021/22
Annual
Weekly2020/21
Annual
Lower earning limit£120£6,240£120£6,240
Primary threshold£184£9,568£183£9,500
Secondary threshold£170 £8,840£169£8,788
Upper earnings limit (and upper secondary thresholds*)£967 £50,270£962 £50,000

* Employees generally under 21 years and apprentices under 25 years.

Class 1A (Employers)2021/222020/21
Most taxable employee benefits13.8% 13.8%

Class 2 (Self-Employed)2021/222020/21
Flat rate£3.05 pw £158.60 pa£3.05 pw £158.60 pa
Small profits threshold: No compulsory
NICs if profits do not excee
£6,515 pa£6,475 pa

Class 3 Self-Employed
Flat rate£14.65 per week

Class 4 (Self-Employed)2021/222020/21
On profits £9,568–£50,270 pa 9%£9,500–£50,000 pa 9%
Over £50,270 pa 2%Over £50,000 pa 2%

Voluntary2021/222020/21
Class 3 flat rate£15.40 pw £800.80 pa£15.30 pw £795.60 pa

 

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