National insurance

2020/21 Class 1 (employed) rates

Employee		Employer
Earnings per week	%	Earnings per week	%
Up to £183	0	Up to £169	0
£183.01 - £962	12	Over £169	13.8
Over £962	2

Entitlement to contribution-based benefits for employees retained for earnings between £120 and £183 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	£3.05
Class 2 (self-employed)	Small profits threshold	£6,475 per annum
Class 3 (voluntary)	Flat rate per week	£15.30
Class 4 (self-employed)	On profits between £9,500 - £50,000	9%
Class 4 (self-employed)	Excess over £50,000	2%

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