Rates and Thresholds
The following table provides the National Insurance Rates and Thresholds. See the Income Tax Rates and Allowance on this page.
| Rate / Thresholds (per week unless stated otherwise) | 15/16 | 16/17 | 17/18 | 18/19 | 19/20 | 20/21 | 21/22 |
|---|---|---|---|---|---|---|---|
| Lower Earnings Limit, Class 1 (LEL) | £112 | £112 | £113 | £116 | £118 | £120 | £120 |
| Lower Earnings Limit, Class 1 (LEL) monthly | £486 | £486 | £490 | £503 | £512 | £520 | £520 |
| Upper Accrual Point (UAP) | £770 | £770 | £770 | £770 | £770 | £770 | n/a |
| Upper Accrual Point (UAP) monthly | £3,337 | £3,337 | £3,337 | £3,337 | £3,337 | £3,337 | n/a |
| Upper Earnings Limit, Class 1 (UEL) | £784 | £784 | £784 | £784 | £784 | £823 | £823 |
| Upper Earnings Limit, Class 1 (UEL) monthly | £3,398 | £3,398 | £3,398 | £3,398 | £3,398 | £3,567 | £3,567 |
| Primary Threshold | £120 | £118 | £118 | £118 | £125 | £138 | £138 |
| Primary Threshold (monthly) | £520 | £511 | £512 | £512 | £542 | £598 | £598 |
| Secondary Threshold | £117 | £118 | £118 | £118 | £125 | £138 | £138 |
| Class 1 employees primary rate of NI (between primary threshold and UEL) | 11% | 11% | 11% | 11% | 11% | 11% | 11% |
| Class 1 employees' additional rate of NI (above UEL) | 1% | 1% | 1% | 1% | 1% | 1% | 1% |
| Class 1 employers' rate of NI (on all earnings above secondary threshold) | 12.8% | 12.8% | 12.8% | 12.8% | 12.8% | 12.8% | 12.80% |
| Employee's contracted -out rebate (COSR schemes only) | 1.6% | 1.6% | 1.6% | 1.6% | N/A* | N/A* | N/A* |
| Employer's contracted-out rebate, salary related scheme (COSR) | 3.7% | 3.7% | 3.7% | 3.7% | N/A* | N/A* | N/A* |
| Class 2 rate self-employed | £5.40 | £5.40 | £5.40 | £5.40 | £5.40 | £5.40 | £5.40 |
| Class 2 rate self-employed - yearly total | £280.80 | £280.80 | £280.80 | £280.80 | £286.20 | £280.80 | £280.80 |
| Class 2 small earnings exception level (annual) | £5,995 | £6,136 | £6,136 | £6,136 | £6,500 | £7,176 | £7,176 |
| Class 2 rate for volunteer development workers | £5.60 | £5.60 | £5.65 | £5.80 | £5.90 | £6.00 | £6.00 |
| Class 2 rate for share fishermen | £6.70 | £6.70 | £6.70 | £6.70 | £6.70 | £6.70 | £6.70 |
| Class 3 voluntary contributions | £14.10 | £14.10 | £14.25 | £14.65 | £15.00 | £15.30 | £15.40 |
| Class 4 lower profit limits (annual) | £6,136 | £6,136 | £6,136 | £6,136 | £6,500 | £7,176 | £7,176 |
| Class 4 upper profit limits (annual) | £40,768 | £40,768 | £40,768 | £40,768 | £40,768 | £42,796 | £42,796 |
| Class 4 rate between the lower and upper limits | 8% | 8% | 8% | 8% | 8% | 8% | 8% |
| Class 4 rate above the upper limit | 1% | 1% | 1% | 1% | 1% | 1% | 1% |
Note - Rates were correct for the relevant tax year but may since have risen to the highest rate in force.
*contracting out abolished from 6 April 2019
