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National insurance contributions (NICs)

2019/20 Class 1 (employed) rates

EmployeeEmployer
Earnings per week % Earnings per week%
Up to £166 0Up to £1660
£166.01 – £96212Over £16613.8
Over £962 2

Entitlement to contribution-based benefits for employees retained for earnings between £118.01 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)On employee taxable benefits13.8%
Class 1B (employers)On PAYE Settlement Agreements13.8%
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)  

On profits between £8,632 – £50,000

 

9%

Excess over £50,0002%

In a change to the government’s previous plans, Class 2 NICs are no longer set to be abolished from April 2019.