FOR ADVISERS ONLY
National Insurance rates and earnings limits from 6 April 2016
The following NICs rates and earnings limits are those that apply from 6 April 2016.
Earnings limits (6 July 2022 to 5 April 2023)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £123 | £242 | £175 | £967 | £967 | £967 |
| Monthly | £533 | £1,048 | £758 | £4,189 | £4,189 | £4,189 |
| Yearly | £6,396 | £12,570 | £9,100 | £50,270 | £50,270 | £50,270 |
Earnings limits (6 April 2022 to 5 July 2022)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £123 | £190 | £175 | £967 | £967 | £967 |
| Monthly | £533 | £823 | £758 | £4,189 | £4,189 | £4,189 |
| Yearly | £6,396 | £9,880 | £9,100 | £50,270 | £50,270 | £50,270 |
Rates (6 November 2022 to 5 April 2023)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings up to secondary threshold |
0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to primary threshold |
0% | 0% | 13.8% | 0% | 13.8% |
| Earnings above primary threshold up to upper earnings limit |
12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit | 2% | 13.8% | 13.8% | 13.8% | 13.8% |
Rates (6 April 2022 - 5 November 2022)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings up to secondary threshold |
0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to primary threshold |
0% | 0% | 15.05% | 0% | 15.05% |
| Earnings above primary threshold up to upper earnings limit |
13.25% | 0% | 15.05% | 0% | 15.05% |
| Earnings above the upper earnings limit | 3.25% | 15.05% | 15.05% | 15.05% | 15.05% |
Earnings limits (tax year 2021/22)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £120 | £184 | £170 | £967 | £967 | £967 |
| Monthly | £520 | £797 | £737 | £4,189 | £4,189 | £4,189 |
| Yearly | £6,240 | £9,568 | £8,840 | £50,270 | £50,270 | £50,270 |
Rates (tax year 2021/22)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings up to secondary threshold |
0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to primary threshold |
0% | 0% | 13.8% | 0% | 13.8% |
| Earnings above primary threshold up to upper earnings limit |
12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit | 2% | 13.8% | 13.8% | 13.8% | 13.8% |
Earnings limits (tax year 2020/21)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £120 | £183 | £169 | £962 | £962 | £962 |
| Monthly | £520 | £792 | £732 | £4,167 | £4,167 | £4,167 |
| Yearly | £6,240 | £9,500 | £8,788 | £50,000 | £50,000 | £50,000 |
Rates (tax year 2020/21)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings up to secondary threshold |
0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to primary threshold |
0% | 0% | 13.8% | 0% | 13.8% |
| Earnings above primary threshold up to upper earnings limit |
12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit | 2% | 13.8% | 13.8% | 13.8% | 13.8% |
Earnings limits (tax year 2019/20)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £118 | £166 | £166 | £962 | £962 | £962 |
| Monthly | £512 | £719 | £719 | £4,167 | £4,167 | £4,167 |
| Yearly | £6,136 | £8,632 | £8,632 | £50,000 | £50,000 | £50,000 |
Rates (Tax Year 2019/20)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings above primary threshold up to secondary threshold |
0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to upper earnings limit |
12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit | 2% | 13.8% | 13.8% | 13.8% | 13.8% |
Earnings limits (tax year 2018/19)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £116 | £162 | £162 | £892 | £892 | £892 |
| Monthly | £503 | £702 | £702 | £3,863 | £3,863 | £3,863 |
| Yearly | £6,032 | £8,424 | £8,424 | £46,350 | £46,350 | £46,350 |
Rates (tax year 2018/19)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings above primary threshold up to secondary threshold |
0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to upper earnings limit |
12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit | 2% | 13.8% | 13.8% | 13.8% | 13.8% |
Earnings limits (tax year 2017/18)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £113 | £157 | £157 | £866 | £866 | £866 |
| Monthly | £490 | £680 | £680 | £3,750 | £3,750 | £3,750 |
| Yearly | £5,876 | £8,164 | £8,164 | £45,000 | £45,000 | £45,000 |
Rates (tax year 2017/18)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings above primary threshold up to secondary threshold | 0% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to upper earnings limit | 12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit | 2% | 13.8% | 13.8% | 13.8% | 13.8% |
Earnings limits (tax year 2016/17)
| Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold | |
|---|---|---|---|---|---|---|
| Weekly | £112 | £155 | £156 | £827 | £827 | £827 |
| Monthly | £486 | £672 | £676 | £3,583 | £3,583 | £3,583 |
| Yearly | £5,824 | £8,060 | £8,112 | £43,000 | £43,000 | £43,000 |
Rates (tax year 2016/17)
| Employee | Employer where employee aged under 21 | Employer where employee aged 21 or over | Employer where employee is an apprentice under the age of 25 | Employer where employee is an apprentice over the age of 25 or over | |
|---|---|---|---|---|---|
| Earnings above primary threshold up to secondary threshold |
12% | 0% | 0% | 0% | 0% |
| Earnings above secondary threshold up to upper earnings limit |
12% | 0% | 13.8% | 0% | 13.8% |
| Earnings above the upper earnings limit |
2% | 13.8% | 13.8% | 13.8% | 13.8% |