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Chartered Certified AccountantsKiQi House, Hanley, Stoke-on-TrentEst. 2020

Payroll and pensions

National Insurance Rates

Published 23 October 2015

Archived article from 2015. Rates, thresholds and rules may have changed since then. Ask us for the current position before you act on it.

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