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National Insurance

National Insurance - Rates and Allowances

2018-19

2017-18

Lower weekly earnings limit, primary Class 1

£116

£113

Upper weekly earnings limit, primary Class 1

£892

£866

Primary weekly earnings threshold

£162

£157

Secondary weekly earnings threshold

£162

£157

Employees' primary Class 1 rate between primary earnings threshold and upper earnings limit

12%

12%

Employees' primary Class 1 rate above upper earnings limit

2%

2%

Married women's reduced rate between primary earnings threshold and upper earnings limit

5.85%

5.85%

Married women's rate above upper earnings limit

2%

2%

Employers' secondary Class 1 rate above secondary earnings threshold

13.80%

13.80%

Class 2 weekly rate

£2.95

£2.85

Class 2 small earnings exception

£6,205 per year

£6,025 per year

Special Class 2 weekly rate for share fishermen

£3.60

£3.50

Special Class 2 weekly rate for volunteer development workers

£5.80

£5.65

Class 3 voluntary weekly rate

£14.65

£14.25

Class 4 lower profits limit

£8,424 per year

£8,164 per year

Class 4 upper profits limit

£46,350 per year

£45,000 per year

Class 4 rate between lower profits limit and upper profits limit

9%

9%

Class 4 rate above upper profits limit

2%

2%

 

A NI tax free allowance of £3,000 (2017-18: £3,000) is available to offset against employers' Class 1 secondary NICs subject to certain restrictions.

No employers' contributions are payable in respect of weekly earnings up to £892 paid to employees under 21 nor for qualifying apprentices aged under 25.

 

Disclaimer
In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually, and unintentional errors can occur, and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read - contact us first for advice on how it may affect your individual circumstances..

 

 

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