National Insurance (NI) Contributions

Class 1 payable on weekly earnings of	Employee (Primary)
Below £116 (lower earnings limit)	Nil
£116 - £162 (primary threshold)	0%*
£162.01 - £892 (upper earnings limit)	12%**
Above £892	2%**
* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects certain state benefit entitlements.                                                                            ** Over state pension age, the employee contribution is generally nil.
	Employer (Secondary)
Up to £162 (secondary threshold)	Nil
Above £162	13.8%
£162.01 - £892 (upper secondary threshold - under 21s)	0%
£162.01 - £892 (apprentice upper secondary threshold for under 25s)	0%
Employment Allowance
Up to £3,000 per year
Class 1A on relevant benefits
13.8%
Class 1B on PAYE settlement arrangement
13.8%

	Rate
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 to £46,350	9%
Excess over £46,350	2%

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

(Source: www.certax.co.uk)