Class 1 National Insurance Contributions Rates
6 April 2017
First £113.00 (LEL) £113.01 to £157.00
Nil
Nil
Nil
Nil
Nil
Nil
0% 0% 0% 0% 0% 0% COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £157.01 - £866.00 13.8% 0% 0% 13.8% 13.8% 13.8% Over £866 (UEL/ UST/ AUST) 13.8% 13.8% 13.8% 13.8% 13.8% 13.8% 6th April 2018 – 5th April 2019 Date from Earnings £ per week Employee Standard A Under 21 M Under 25 App H Reduced B Age Exempt C Deferred J & Z
First £116.00 (LEL) £116.01 to £162.00
6 April 2018
Nil
Nil
Nil
Nil
Nil
Nil
0% 0% 0% 0% Nil No printing, copying or reproduction permitted. £162.01 - £892.00 12.00% 12.00% 12.00% 5.85% Nil Over £892 (UEL) 2% 2% 2% 2% Nil First £116.00 (LEL) Nil Nil Nil Nil Nil
0%
2%
2%
6 April 2018
Nil
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