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National insurance contributions (NICs)






Class 1


Payable on weekly earnings of:


Below £116 (lower earnings limit)


£116 - £162 (primary threshold)


Up to £162 (secondary threshold)


Above £162


£162.01 - £892 (upper earnings limit)


£162.01 - £892 (under 21s and apprentices under 25)


Above £892


*No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.

**Over State Pension age, the employee contribution is generally nil.


Employment Allowance


up to £3,000 (per year)

Class 1A

On relevant benefits


Class 2


£2.95 per week


Small profits threshold

£6,205 per annum

Class 3


£14.65 per week

Class 4

Self-employed on annual profits


£8,424 - £46,350



Excess over £46,350


*Exemption applies if State Pension age is reached by 6 April 2018.

In a change to the date originally announced, Class 2 NICs are set to be abolished from April 2019.

As previously announced, the government will no longer proceed with an increase to the main rate of Class 4 NICs from 9% to 10% in April 2018, and to 11% in April 2019.