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National Insurance

2019/20

Employee's NIC

Category Letter

Below £118

£118 - £166

£166.01 - £962

 

 

(£116) per week

(£116 - £162) per week

£162.02 - £892) per week

Over £966 (£892) per week

A 0% 0% 12% 2%
B 0% 0% 5.85% 2%
C N/A N/A N/A N/A
H 0% 0% 12% 2%
J 0% 0% 2% 2%
M 0% 0% 12% 2%
Z 0% 0% 2% 2%
 

2018/19

Employee's NIC

Category Letter

Below £118

£118 - £166

£166.01 - £962

 

 

(£116) per week

(£116 - £162) per week

£162.02 - £892) per week

Over £966 (£892) per week

A 0% 0% 13.8% 13.8%
B 0% 0% 13.8% 13.8%
C N/A N/A 13.8% 13.8%
H 0% 0% 0% 13.8%
J 0% 0% 13.8% 13.8%
M 0% 0% 0% 13.8%
Z 0% 0% 0% 13.8%

Class 1

Employees

Employers*

Weekly earnings 2019/20

 

 

On first £166

Over 21

NIL

NIL

 

Under 21

NIL

NIL

£166.01 to £962

Over 21

12%

13.8%

 

Under 21 apprentice

12%

NIL

£962 and above

Over 21

2%

13.8%

 

Under 21

2%

13.8%

       

Class 1

Employees

Employers*

Weekly earnings 2018/19

 

 

On first £162

Over 21

NIL

NIL

 

Under 21

NIL

NIL

£162.01 to £892

Over 21

12%

13.8%

 

Under 21 apprentice

12%

NIL

£892.01 and above

Over 21

2%

13.8%

 

Under 21

2%

13.8%

       

Class 1A

13.8% NIC on benefits in kind payable on 19th/22nd July after the end of the tax year.

Class 1B

13.8% payable on PAYE Settlement Agreement benefits, tax due 19th/22nd October after the end of the tax year.

Class 2

Self employed flat rate of £3 (£2.95 2018/19) per week.

Class 3

Voluntary contributions at a rate of £15 (£14.65 2018/19) per week.

 

 

Class 4 - Self-employed earning rate

2019/20

2018/19

Profits between £8,632 (£8,424) and £50,000(£46,350 ) per annum

9%

9%

Profits in excess of £50,000 (£46,350) per annum

2%

2%

 

 

 

* EMPLOYMENT ALOWANCE available from 6 April 2015. Reduction in Employer's NIC of £3000 (maximum, or limited to actual Employer's NIC, if lower) for the year.

Apprenticeship Levy: From 6 April 2017, employers will be required to pay the Apprenticeship Levy. The Levy is set at a rate of 0.5% of an employer's annual pay bill and will be collected through the PAYE system. The pay bill is the total amount of earnings liable to employer's Class 1 NIC, including earnings below the secondary threshold. Where the age-related secondary percentage of MC is 0% e.g for employees under the age of 21, such earnings are included in calculating the pay bill.

Employers receive an annual allowance of £15,000 to offset against payment of the Levy, and therefore the Levy will be payable only by employers who have to pay bilis in excess of £3million per year. Where two or more companies are connected, the allowance is spread between the companies.


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