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