National Insurance – Rates and Allowances
Lower weekly earnings limit, primary Class 1
Upper weekly earnings limit, primary Class 1
Primary weekly earnings threshold
Secondary weekly earnings threshold
Employees’ primary Class 1 rate between primary earnings threshold and upper earnings limit
Employees’ primary Class 1 rate above upper earnings limit
Married women’s reduced rate between primary earnings threshold and upper earnings limit
Married women’s rate above upper earnings limit
Employers’ secondary Class 1 rate above secondary earnings threshold
Class 2 weekly rate
Class 2 small earnings exception
£6,515 per year
£6,475 per year
Special Class 2 weekly rate for share fishermen
Special Class 2 weekly rate for volunteer development workers
Class 3 voluntary weekly rate
Class 4 lower profits limit
£9,568 per year
£9,500 per year
Class 4 upper profits limit
£50,270 per year
£50,000 per year
Class 4 rate between lower profits limit and upper profits limit
Class 4 rate above upper profits limit
A National Insurance tax free allowance of £4,000 (2020-21: £4,000) is available to offset against employers’ Class 1 secondary NICs subject to certain restrictions.
The allowance is restricted to employers with employer NIC liabilities of under £100,000.
No employers’ contributions are payable in respect of weekly earnings up to £967 paid to employees under 21 nor for qualifying apprentices aged under 25.
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