National insurance contributions

Data published as at 23 November 2016

Class 1 employee	2016/17		2017/18
	Employee	Employer	Employee	Employer
NIC rate	12%	13.8%	12%	13.8%
No NICs on the first: Under 21* 21 & over*	£155 pw £155 pw	£827 pw £156 pw	£157 pw £157 pw	£866 pw £157 pw
NICs charged up to	£827 pw	No limit	£866 pw	No limit
2% NICs on earnings over	£827 pw	N/A	£866 pw	N/A
Certain married women	5.85%	13.8%	5.85%	13.8%

Employment Allowance	£3,000	£3,000
Payable per business. Not available if a director is the sole employee

 

Limits and thresholds	2017/18
	Weekly	Annual
Lower earnings limit	£113	£5,876
Primary earnings threshold	£157	£8,164
Secondary earnings threshold	£157	£8,164
Upper earnings limit and upper secondary earnings threshold (under 21 or apprentice under 25)	£866	£45,000

 

Class 1A Employer	2016/17	2017/18
On car & fuel benefits and most other taxable benefits provided to employees and directors	13.8%	13.8%

 

Self-employed	2016/17	2017/18
Class 2
Flat rate	£2.80 pw  £145.60 pa	£2.85 pw  £148.20 pa
Small profits threshold	£5,965	£6,025
Class 4
On profits	£8,060 – £43,000 pa: 9% Over £43,000 pa: 2%	£8,164 - £45,000 pa: 9% Over £45,000 pa: 2%
VoluntarY
Class 3 Flat rate	£14.10 pw £733.20 pa	£14.25 pw £741.00 pa
Class 3A if reached state pension age pre 6/4/2016	Amount depending on age	Amount depending on age