Tel: 01299 660 237

Accountants. Advisors. Partners.
Call us now on: 01299 660 237

National Insurance Tax Table

You pay National Insurance contributions to build up your entitlement to certain state benefits, including the State Pension. The contributions you pay depend on how much you earn and whether you’re employed or self-employed. You stop paying National Insurance contributions when you reach State Pension age.

Class 1 Employees

Not Contracted-out of State Second Pension (S2P) 2013/14 2014/2015
Employee No NICs where earnings are up to
£149 pw
No NICs where earnings are up to
£153 pw
12% NICs on £149.01–£797 pw 12% NICs on £153.01–£805 pw
2% NICs over £797 pw 2% NICs over £805 pw
Employer No NICs on the first £148 pw No NICs on the first £153 pw
13.8% NICs over £148 pw 13.8% NICs over £153 pw
Employment allowance 2013/14 2014/15
Deduction from Class 1 employer’s NICs N/A £2,000 per employer
Earnings limit or threshold (weekly) 2013/14 2014/15
Lower earnings limit £109 £111
Secondary earnings threshold £148 £153
Primary earnings threshold £149 £153
Upper accrual point £770 £770
Upper earnings limit £797 £805
Contracted-out S2P rebate 2013/14 2014/15
Reduction on band earnings* £109.01–£770 pw £111.01–£770 pw
Employer rate reduction 3.4% 3.4%
Employer rate reduction 1.4% 1.4%

*Salary related schemes only.

Class 1A Employees

Class 1A (Employers) 2013/2014 2014/2015
Most taxable employee benefits 13.8% 13.8%

Class 2 – Self-Employed

Class 2 (Self-Employed) 2013/2014 2014/2015
Flat rate £2.70 pw £140.40 pa £2.75 pw £143.00 pa
Small earnings exception £5,725 pa £5,885 pa

Class 4 – Self-Employed

Class 4 (Self-Employed) 2013/2014 2014/2015
On profits £7,755–£41,450 pa 9% £7,956–£41,865 pa 9%
Over £41,450 pa 2% Over £41,865 pa 2%

Class 3 – Voluntary

Class 3 (Voluntary) 2013/2014 2014/2015
Flat Rate £13.55 pw £704.60 pa £13.90 pw £722.80 pa

Who pays National Insurance?

You pay National Insurance contributions if you’re an employee or self-employed and you’re aged 16 and over, as long as your earnings are more than a certain level.

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