Class 1 National Insurance Earnings Thresholds
Primary and Secondary thresholds were unified and aligned with Personal Tax Allowance on 6th April 2001, but still exist as two separate thresholds. In September 2008 this linkage was broken.
For 2014/2015 employers finally had identical primary and secondary thresholds to deal with, however from 6 April 2015 the two rates were different once again. Alignment was achieved again from 6th April 2017 but from 6th April 2020 they are different again, this time significantly different. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Earnings Thresholds from 6th April 2001 Year Employee’s Earnings Threshold Employer’s Earnings Threshold Weekly Monthly Annual Weekly Monthly Annual £ £ £ £ £ £ 2001/2002 87 378 4,535 87 378 4,535 2002/2003 89 385 4,615 89 385 4,615 2003/2004 89 385 4,615 89 385 4,615 2004/2005 91 395 4,745 91 395 4,745 2005/2006 94 408 4,895 94 408 4,895 2006/2007 97 420 5,035 97 420 5,035
2007/2008
100
435
5,225
100
435
5,225
2008/2009
105
453
5,435
105
453
5,435
2009/2010
110
476
5,715
110
476
5,715
110 No printing, copying or reproduction permitted. 476 5,715 110 476 139 602 7,225 136 589 146 634 7,605 144 624 149 646 7,755 148 641 153 663 7,956 153 663 155 672 8,060 156 676 155 672 8,060 156 676 157 680 8,164 157 680 162 702 8,424 162 702
2010/2011
5,715
2011/2012
7,072
2012/2013
7,488
2013/2014
7,696
2014/2015
7,956
2015/2016
8,112
2016/2017
8,112
2017/2018
8,164
2018/2019
8,424
221
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