National Insurance Contributions (Table D)

Class 1 (Employees) Employee Employer
Main NIC rate 13.25% 15.05%
No NIC on first £190pw £175pw
Main rate* charged up to £967pw no limit
2% rate on earnings above £967pw N/A
Employment allowance per qualifying business N/A £4,000

*Nil rate of employer NIC on earnings up to £967pw for employees aged under 21, apprentices aged under 25 and ex-armed forces personnel in their first twelve months of civilian employment.

Employer contributions (at 15.05%) are also due on most taxable benefits (Class 1A) and on tax paid on an employee’s behalf under a PAYE settlement agreement (Class 1B).

Class 2 (Self employed)

Flat rate per week £3.15
Small profits threshold £6,725

Class 3 (Voluntary)

Flat rate per week £15.85

Class 4 (Self employed)

On profits £9,880 – £50,270 10.25%
On profits over £50,270 3.25%