National Insurance: Rates


Rates 2018-19

Employers and Employees Rates :

Employee
Rate
Band Weekly
Earnings
Employer
Rate
Weekly
Earnings
0% LEL Up to £116
0% £116 to £162 0% £1 to £162
12% ST £162.01 to £892 13.8% Above £162
2% UEL Over £892 13.8% Above £892
LEL = Lower earnings Limit
ST = Secondary Threshold
UEL = Upper Earnings Limit

From 2016/17, Employers' NIC is abolished for apprentices under 25 earning under £892 per week
From 2015/16, Employers@ NIC is abolished for individuals aged under 21 earning under £892 per week

Self- Employed Rates :
TYPE Profits £ Rate
Class 2 Flat Rate £6205+ £2.95 per week
Class 4 Up to £8424 0%
Class 4 £8,424 to £46,350 9%
Class 4 Above £46,350 2%

Class 2 NIC's will be abolished from April 2019

A proposed rise in the Class 4 NIC's rate for the self-employed (and announced in the 2017 Spring Budget) has been abandoned