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National Insurance Contributions
National Insurance Contributions (Table D)
| Class 1 (Employees) |
Employee |
Employer |
| Main NIC rate |
12% |
13.8% |
| No NIC on first |
£184pw |
£170pw |
| 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 for employees under the age of 21 and apprentices under 25, up to £967pw.
Employer contributions (at 13.8%) 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 |
£3.05 |
| Small profits threshold |
£6,515 |
Class 3 (Voluntary)
| Flat rate per week |
£15.40 |
Class 4 (Self employed)
| On profits £9,568 – £50,270 |
9% |
| On profits over £50,270 |
2% |
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