National insurance
2020/21 Class 1 (employed) rates
| Employee |
Employer |
| Earnings per week |
% |
Earnings per week |
% |
| Up to £183 |
0 |
Up to £169 |
0 |
| £183.01 - £962 |
12 |
Over £169 |
13.8 |
| Over £962 |
2 |
|
|
Entitlement to contribution-based benefits for employees retained for earnings between £120 and £183 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.
| Class 1A (employers) |
On employee taxable benefits |
13.8% |
| Class 1B (employers) |
On PAYE Settlement Agreements |
13.8% |
| Class 2 (self-employed) |
Flat rate per week |
£3.05 |
| Small profits threshold |
£6,475 per annum |
| Class 3 (voluntary) |
Flat rate per week |
£15.30 |
| Class 4 (self-employed) |
On profits between £9,500 - £50,000 |
9% |
| Excess over £50,000 |
2% |