National Insurance Rates

National Insurance rates

(employers & employees) not contracted out

Rates 2015-16

Employee rate Band
Weekly earnings
Employer rate
Weekly earnings
0% LEL Up to £112
0% £112 to £155 0% £1 to £156
12% £155 to £815 13.8% Above £156
2% UEL Over £815

Rates: 2014-15

Employee rate Band 2014/15

Weekly earnings

Employer rate 2014/15Weekly earnings
0% LEL Up to £111
0% £111 to £153 0% £1 to £153
12% £153 to £805 13.8% Above £153
2% UEL Over £805


Rates: 2013-14

Employee rate Band 2013/14

Weekly earnings

Employer rate 2013/14Weekly earnings
0% LEL Up to £109
0% £109 to £149 0% £1 to £148
12% £149 to £797 13.8% Above £148
2% UEL Over £797


National Insurance rates
2011/12 to 2012/13

Employee rate Band 2012/13

Weekly earnings

2011/12

Weekly earnings

Employer rate 2012/13

Weekly earnings

2011/12

Weekly earnings

0% LEL Up to £107 Up to £102
0% £107 to £146 £102 to £139 0% £1 to £144 £1 to £135.99
12% £146 to £817 £139 to £817 13.8% Above £144 Above £136
2% UEL Over £817 Over £817


National Insurance rates 2008/09 to 2010/11

Employee rate Employer rate Band 2010/11
Weekly earnings
2009/10
Weekly earnings
2008/09
Weekly earnings
LEL Up to £97 Up to £95 Up to £90
0% 0% £97.01 to £110 £95.01 to £110 £90.01 to £105
11% 12.8% £110.01 to £844 £110.01 to £844 £105.01 to £770
1% 12.8% UEL £844 + £844 + £770 +

LEL= Lower earnings limit
UEL = Upper earnings limit

National Insurance rates: other & contracted out rates

2012/13 to 2015/16 2011/12 2010/11
Employers Class 1A on taxable benefits in kind 13.8% 13.8% 12.8%
Employees’ contracted-out rebate 1.4% 1.6% 1.6%
Married women’s reduced rate between primary threshold and upper earnings limit 5.85% 5.85% 4.85%
Married women’s rate above upper earnings limit 5.85% 5.85% 5.85%
Employers’ contracted-out rebate, salary-related schemes* 3.4% 3.7% 3.7%
Employers’ contracted-out rebate, money-purchase schemes N/a 1.4% 1.4%

 

*Abolished from April 2016


National Insurance rates (self-employed)

2015/16  2014/15 
Type Profits £ Rate Profits £ Rate
Class 2 Flat rate 5,965 £2.80 per week 5,885 + £2.75 per week
Class 4 Up to £8,060 0% Up to 7,956 0%
Class 4 8060 to 42,385 9% 7,956 to 41,865 9%
Class 4 Above 42,385 2% Above 41,865 2%

 

National Insurance rates (self-employed) – continued

2013/14 2012/13 2011/12 2010/11 & 2009/10
Type Profits £ Rate* Profits £ Rate Profits £ Rate Profits £ Rate
Class 2 Flat rate Over 5,725 £2.70 per week Over 5,595 £2.65 per week Over 5,315 £2.50 per week Over 5,075 £2.40 per week
Class 4 Up to 7,755 0% Up to 7,605 0% Up to 7,225 0% Up to 5,715 0%
Class 4 7,755 to 41,450 9% 7,605 to 42,475 9% 7,225 to 42,475 9% 5,716 to 43,875 8%
Class 4 Over 41,450 2% Over 42,475 2% Over 42,475 2% Over 43,875 1%

 

National Insurance rates (self-employed) – continued

2008/09 2008/09
Type Profits £ Rate
Class 2 Flat rate Over 4,825 £2.30 per week
Class 4 Up to 5,435 0%
Class 4 5,435 to 40,040 8%
Class 4 Over 40,040 1%

* Share fishermen and volunteer workers are subject to a higher rate

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