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 2022/23)

	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%

Related links

HMRC National Insurance Manual