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National insurance

2020/21 Class 1 (employed) rates

Employee Employer
Earnings per week % Earnings per week %
Up to £183 0 Up to £169 0
£183.01 – £962  12 Over £169 13.8
Over £962 2

Entitlement to contribution-based benefits for employees retained for earnings between £120 and £183 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 benefits 13.8%
Class 1B (employers) On PAYE Settlement Agreements  13.8%
Class 2 (self-employed) Flat rate per week

Small profits threshold
£3.05

£6,475 per annum
Class 3 (voluntary) Flat rate per week £15.30
Class 4 (self-employed)  On profits between £9,500 – £50,000

Excess over £50,000
9%

2%