2019/20 Class 1 (employed) rates
| Employee | Employer | ||
|---|---|---|---|
| Earnings per week | % | Earnings per week | % |
| Up to £166 | 0 | Up to £166 | 0 |
| £166.01 – £962 | 12 | Over £166 | 13.8 |
| Over £962 | 2 | ||
Entitlement to contribution-based benefits for employees retained for earnings between £118.01 and £166 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.
| Class 1A (employers) | On employee taxable benefits | 13.8% |
| Class 1B (employers) | On PAYE Settlement Agreements | 13.8% |
| Class 2 (self-employed) | Flat rate per week | £3.00 |
| Small profits threshold | £6,365 per annum | |
| Class 3 (voluntary) | Flat rate per week | £15.00 |
| Class 4 (self-employed) | On profits between £8,632 – £50,000 | 9% |
| Excess over £50,000 | 2% |
In a change to the government’s previous plans, Class 2 NICs are no longer set to be abolished from April 2019.