National insurance contributions

Rates & Allowances


class 1 national insurance thresholds

 
£ PER WEEK 2015/16 2016/17 2017/18 2018/19
Lower Earnings Limit (LEL)
Employees don’t pay NI but get the benefits of paying
£112 £112 £113 £116
Primary Threshold (PT)
Employees start paying NI
£155 £155 £157 £162
Secondary Threshold (ST)
Employers start paying NI
£156 £156 £157 £162
Upper Accrual Point (UAP)
Employees with a contracted-out pension pay a lower rate of NI up to this point
£770 N/A N/A N/A
Upper Earnings Limit (UEL)
All employees pay a lower rate of NI above this point
£815 £827 £866 £892
Upper Secondary Threshold (UST)
Employers of employees who are under 21 pay zero rate up to this point
£815 £827 £866 £892
Apprentice Upper Secondary Threshold (AUST)
Employers of certain apprentices who are under 25 pay zero rate up to this point
N/A £827 £866 £892

Class 1 national insurance rates
employers

This table shows how much employers pay towards their employees' National Insurance.

EMPLOYER RATES 2015/16 2016/17 2017/18 2018/19
Rate above the Secondary Threshold 13.8% 13.8% 13.8% 13.8%
Rate below Upper Secondary Threshold 0% 0% 0% 0%
Rate below Apprentice Upper Secondary Threshold N/A 0% 0% 0%
Rebate for any employees in contracted-out pension schemes 3.4% N/A N/A N/A
Rebate for any employees in money-purchase schemes N/A N/A N/A N/A
Class 1A rate on expenses and benefits 13.8% 13.8% 13.8% 13.8%

Class 1 national insurance rates
employees

This table shows how much employers deduct from employees' pay.

EMPLOYEE RATES 2015/16 2016/17 2017/18 2018/19
Between Primary Threshold and Upper Earnings Limit 12% 12% 12% 12%
Above Upper Earnings Limit 2% 2% 2% 2%
Rebate for employees in contracted-out workplace pension schemes 1.4% N/A N/A N/A
Married women’s reduced rate between primary threshold and upper earnings limit 5.85% 5.85% 5.85% 5.85%
Rate for employees deferring National Insurance 2% 2% 2% 2%

Class 2 & Class 4 national insurance
self-employed

There are 2 types of NI for people who work for themselves, depending on their profits.

CLASS 2 2015/16 2016/17 2017/18 2018/19
Small Profits Threshold amount per year £5,965 £5,965 £6,025 £6,205
Rate per week £2.80 £2.80 £2.85 £2.95
CLASS 4 2015/16 2016/17 2017/18 2018/19
Lower Profits Limit
(Self-employed people start paying Class 4 NI)
£8,060 £8,060 £8,164 £8,424
Upper Profits Limit
(Self-employed people pay a lower rate)
£42,385 £43,000 £45,000 £46,350
Rate between Lower Profits Limit and Upper Profits Limit 9% 9% 9% 9%
Rate above Upper Profits Limit 2% 2% 2% 2%
SPECIAL RATES 2015/16 2016/17 2017/18 2018/19
Special Class 2 rate for share fishermen £3.45 £3.45 £3.50 £3.60
Special Class 2 rate for volunteer development workers £5.60 £5.60 £5.65 £5.80
Additional Class 4 rate when deferring National Insurance 2% 2% 2% 2%

Class 3 national insurance
voluntary

People can pay voluntary National Insurance to fill or avoid gaps in their record.

£ PER WEEK 2015/16 2016/17 2017/18 2018/19
Class 3 rate £14.10 £14.10 £14.25 £14.65

This information can be found on the Gov.uk website, where you can find in-depth advice about tax rates and guidance.