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 2024/25)

  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

Rates (tax year 2024/25) 

  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
8% 0% 13.8% 0% 13.8%
Earnings above the upper earnings limit 2% 13.8% 13.8% 13.8% 13.8%

 

Rates (6 April 2023 to 5 January 2024) 

  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 2023/24)

  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

Rates (6 January 2024 to 5 April 2024) 

  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
10% 0% 13.8% 0% 13.8%
Earnings above the upper earnings limit 2% 13.8% 13.8% 13.8% 13.8%

 

Rates (6 April 2023 to 5 January 2024) 

  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 (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 - 5 April 2023)

  Employee Employer
where employee aged under 21
Employer
where employee aged 21 or over
Employer
where employee is an apprentice over the age of 25 or over
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%

 

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%

 

Further information