Class 1 National Insurance Contributions Rates
6 April 2019
First £118.00 (LEL)
Nil
Nil
Nil
Nil
Nil
Nil
£118.01 to £166.00 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 0% 0% 0% 0% 0% 0% £166.01 - £962.00 13.8% 0% 0% 13.8% 13.8% 13.8% Over £962 (UEL/ UST/ AUST) 13.8% 13.8% 13.8% 13.8% 13.8% 13.8% 6th April 2020 – 5th April 2021 Date from Earnings £ per week Employee Standard A Under 21 M Under 25 App H Reduced B Age Exempt C Deferred J & Z
First £120.00 (LEL) £120.01 to £183.00
Nil
Nil
Nil
Nil
Nil
Nil
0%
0%
0%
0%
Nil
0%
£183.01 - £962.00 12.00% 12.00% 12.00% 5.85% Nil No printing, copying or reproduction permitted. Over £962 (UEL) 2% 2% 2% 2% Nil
6 April 2020
2%
2%
241
Made with FlippingBook - Online magazine maker