National insurance

2020/21 Class 1 (employed) rates

Employee Employer
Earnings per week % Earnings per week %
Up to £183 0 Up to £169 0
£183.01 - £962 12 Over £169 13.8
Over £962 2    

Entitlement to contribution-based benefits for employees retained for earnings between £120 and £183 per week.

The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.

Class 1A (employers) On employee taxable benefits 13.8%
Class 1B (employers) On PAYE Settlement Agreements 13.8%
Class 2 (self-employed) Flat rate per week £3.05
Small profits threshold £6,475 per annum
Class 3 (voluntary) Flat rate per week £15.30
Class 4 (self-employed) On profits between £9,500 - £50,000 9%
Excess over £50,000 2%

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Davis Bonley, Northside House, Mount Pleasant, Barnet, Hertfordshire EN4 9EE , Davis Bonley is a trading name of Davis Bonley Limited, Northside House, Mount Pleasant, Barnet, Herts EN4 9EE. Company registration number 08989322. Regulated as auditors and regulated for a range of investment business activities by the Association of Chartered Certified Accountants. Awarded approved employer status for Association of Chartered Certified Accountants trainee and practising certificate development.

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