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.


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