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%