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
Over £962 2

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