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    National Insurance Contributions

    Notes


    Class 1 (earnings related)
      2017-18 2016-17
    Lower earnings limit (LEL) (per week) £113.00 £112.00
    Upper earnings limit (UEL) (per week - employees only) £866.00 £827.00
    Apprentice upper secondary threshold (AUST) (for under 25's only) £866.00 £827.00

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    Earnings threshold (per week)
      2017-18 2016-17
    Primary Threshold £157.00 £155.00
    Secondary Threshold £157.00 £156.00

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    Employee rate
      2017-18 2016-17
    Between earnings threshold and UEL 12.00% 12.00%
    Earnings above UEL 2.00% 2.00%
    Married woman's reduced rate between the Primary Threshold and the UEL 5.85% 5.85%
    Married woman's reduced rate above the Upper Earnings Limit 2.00% 2.00%

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    Employer rate
      2017-18 2016-17
    Above earnings threshold 13.80% 13.80%
    Employment allowance per year £3,000.00 £3,000.00

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    Class 2 (self-employed flat rate)
      2017-18 2016-17
    Per week £2.85 £2.80
    Small earnings exemption (per year) £6,025.00 £5,965.00
    Special Class 2 rate for Share Fishermen £3.50 £3.45
    Special Class 2 rate for Volunteer Development Workers £5.65 £5.60

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    Class 3 (voluntary)
      2017-18 2016-17
    Per week £14.25 £14.10

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    Class 4 (self-employed)
      2017-18 2016-17
    Limits Lower profits limit - LPL (per year) £8,164.00 £8,060.00
    Upper profits limit - UPL (per year) £45,000.00 £43,000.00
    Rates Between LPL and UPL 9% 9%
    Above UPL 2% 2%

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    Class 1A and Class 1B rate
      2017-18 2016-17
    Rate 13.80% 13.80%

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    Click Here to download the current tax year's abacus Tax Tables pdf booklet

    Click Here to download the previous tax year's abacus Tax Tables pdf booklet

     

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