Information Zone

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National Insurance

2018/19 Class 1 (employed) rates
Employee		Employer**
Earnings per week	%	Earnings per week**	%
Up to £162	Nil*	Up to £162	Nil
£162.01 - £892	12	Over £162	13.8**
Over £892	2
* Entitlement to contribution-based benefits retained for earnings between £116 and £162 per week. ** The rate is 0% for employees under 21 and apprentices under 25 on earnings up to £892 per week.

Class 1A (employers)	13.8% on employee taxable benefits
Class 1B (employers)	13.8% on PAYE Settlement Agreements
Class 2 (self-employed)	flat rate per week £2.95 small profits threshold £6,205 p.a.
Class 3 (voluntary)	flat rate per week £14.65
Class 4 (self-employed)	9% on profits between £8,424 and £46,350 plus 2% on profits over £46,350