2019/20 National Insurance Contributions
Payable on weekly earnings of
|Class 1||Employee (primary)||Employer (secondary)|
|Up to £166||Nil||Nil|
|£166.01 - £962||12||13.8|
Entitlement to contribution-based benefits for employees retained for earnings between £118 and £166 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.
|Class 1A||Employers||13.8% on employee taxable benefits|
|Class 1B||Employers||13.8% on PAYE Settlement Agreements|
|Class 2||Self employed||flat rate per week £3.00 small profits threshold £6,365 per annum|
|Class 3||voluntary||flat rate per week £15.00|
|Class 4||Self employed||9% on profits between £8,632 - £50,000 plus 2% on profits over £50,000|