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 LimitPrimary ThresholdSecondary ThresholdUpper Earnings LimitUpper Secondary ThresholdApprentices 
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)

 EmployeeEmployer
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 LimitPrimary ThresholdSecondary ThresholdUpper Earnings LimitUpper Secondary ThresholdApprentices 
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)

 EmployeeEmployer
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 LimitPrimary ThresholdSecondary ThresholdUpper Earnings LimitUpper Secondary ThresholdApprentices
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)

 EmployeeEmployer
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 LimitPrimary ThresholdSecondary ThresholdUpper Earnings LimitUpper Secondary ThresholdApprentices
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)

 EmployeeEmployer
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%

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The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. The firm is on the Financial Services Register, registration number 117672. It provides life assurance and pensions. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London, EC3V 0RL.