| 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 |
