National Insurance Contribution Rates for the tax...

National Insurance Contribution Thresholds
2017/18
£ per week
2016/17
£ per week
Weekly lower earnings limit (LEL) 113 112
Weekly primary threshold (PT) 157 155
Weekly secondary threshold (ST) 157 156
Upper earnings limit (UEL) 866 827
Upper profits limit (per year) 45,000 43,000
Upper Secondary Threshold for U21’s 866 827
Small Profits Threshold (SPT) 6,025 5,965
Lower Profits Limit (LPL) 8,164 8,060
Employment allowance 3,000 per year
per employer
3,000 per year
per employer
Apprentice Upper Secondary Threshold (AUST) For under 25s 866 827
Class 1 National Insurance rates
Employee (Primary) NIC Rate (%) NIC rate (%)
Below LEL 0 0
LEL - PT 0 0
PT - UEL 12 12
Above UEL 2 2
Employee (Primary)
Below ST 0 0
Above ST 13.8 13.8
Self-employed National Insurance contribution rates Class 2 NIC
Annual Profits (£ a year) Class 2 (£ a week) Class 2 (£ a week)
Below SPT 0.00 0.00
Above SPT 2.85 2.80
Class 4 NIC Annual Profits (£ a year) NIC Rate (%) NIC Rate (%)
Below LPL 0 0
LPL - UPL 9 9
Above UPL 2 2

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