Skip to main content

National insurance contributions (NICs)

2018/19 Employee (primary) Employer (secondary)
Class 1
Payable on weekly earnings of
 
 
Below £116 (lower earnings limit)
Nil
-
£116 to £162 (primary threshold)
*0%
-
Up to £162 (secondary threshold)
-
Nil
Above £162
-
13.8%
£162.01- £892 (upper earnings limit)
**12%
-
£162.01- £892 (under 21s and apprentices under 25)
-
0%
Above £892
**2%
-
*No NICs are actually payable but a notional Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.
**Over State Pension age, the employee contribution is generally nil.

Employment allowance

 
up to £3,000 (per year)
Class 1A On relevant benefits  
13.8%
Class 2 Self-employed
£2.95 per week
Small profits threshold
£6,205 per annum
Class 3 Voluntary
£14.65 per week
Class 4 Self-employed on annual profits
 
£8,424 - £46,350
*9%
Excess over £46,350
*2%
*Exemption applies if State Pension age is reached by 6 April 2018.

In a change to the date originally announced, Class 2 NICs are set to be abolished from April 2019.

As previously announced, the government will no longer proceed with an increase to the main rate of Class 4 NICs from 9% to 10% in April 2018, and to 11% in April 2019.