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.
On 23 March 2022 Rishi Sunak announced in his 2022 Spring Statement the primary threshold for National Insurance contributions will be aligned with the single person's personal allowance with effect from 6 July 2022. This means employee's over 21 will only start paying National Insurance contributions at the same level of income they pay income tax.
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 (tax year 2022/23)
| 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% |