2018/19 National Insurance Contributions

Payable on weekly earnings of

Class 1 Employee (primary) Employer (secondary)
below £116 (lower earnings limit) Nil -
£116 - £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 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%*
Self employed on annual profits excess over £46,350 2%*

* Exemption applies if state pension age was reached by 6 April 2018.