National Insurance Contribution Rates for the tax...

National Insurance Contribution Thresholds
2017/18
£ per week
2016/17
£ per week
Weekly lower earnings limit (LEL)113112
Weekly primary threshold (PT)157155
Weekly secondary threshold (ST)157156
Upper earnings limit (UEL)866827
Upper profits limit (per year)45,00043,000
Upper Secondary Threshold for U21’s866827
Small Profits Threshold (SPT)6,0255,965
Lower Profits Limit (LPL)8,1648,060
Employment allowance3,000 per year
per employer
3,000 per year
per employer
Apprentice Upper Secondary Threshold (AUST) For under 25s866827
Class 1 National Insurance rates
Employee (Primary)NIC Rate (%)NIC rate (%)
Below LEL00
LEL - PT00
PT - UEL1212
Above UEL22
Employee (Primary)
Below ST00
Above ST13.813.8
Self-employed National Insurance contribution rates Class 2 NIC
Annual Profits (£ a year)Class 2 (£ a week)Class 2 (£ a week)
Below SPT0.000.00
Above SPT2.852.80
Class 4 NIC Annual Profits (£ a year)NIC Rate (%)NIC Rate (%)
Below LPL00
LPL - UPL99
Above UPL22

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