Covid-19 Coronavirus

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)15/1616/1717/1818/1919/2020/2121/22
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

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