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 (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% |