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- National insurance rates and earnings limits from 6 april 2016
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.
2025/26
Earnings limits (tax year 2025/26)
Lower earnings limit | Primary threshold | Secondary threshold | Upper earnings limit | Upper secondary threshold | Apprentices upper secondary threshold |
|
Weekly | £125 | £242 | £96 | £967 | £967 | £967 |
---|---|---|---|---|---|---|
Monthly | £542 | £1,048 | £417 | £4,189 | £4,189 | £4,189 |
Yearly | £6,500 | £12,570 | £5,000 | £50,270 | £50,270 | £50,270 |
Rates (tax year 2025/26)
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% | 0% | 15% |
Earnings above primary threshold up to upper earnings limit |
8% | 0% | 15% | 0% | 15% |
Earnings above the upper earnings limit | 2% | 15% | 15% | 15% | 15% |
2024/25
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% |
2023/24
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% |
2022/23
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% |
2021/22
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% |
2020/21
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% |
2019/20
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% |
2018/19
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% |
2017/18
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% |
2016/17
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
Disclaimer
The information provided is based on our current understanding of the relevant legislation and regulations and may be subject to alteration as a result of changes in legislation or practice. Also it may not reflect the options available under a specific product which may not be as wide as legislations and regulations allow.
All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.