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National Insurance - Rates and Allowances
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2017-18
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2016-17
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Lower weekly earnings limit, primary Class 1
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£113
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£112
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Upper weekly earnings limit, primary Class 1
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£866
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£827
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Primary weekly earnings threshold
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£157
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£155
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Secondary weekly earnings threshold
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£157
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£156
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Employees' primary Class 1 rate between primary earnings threshold and upper earnings limit
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12%
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12%
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Employees' primary Class 1 rate above upper earnings limit
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2%
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2%
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Married women's reduced rate between primary earnings threshold and upper earnings limit
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5.85%
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5.85%
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Married women's rate above upper earnings limit
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2%
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2%
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Employers' secondary Class 1 rate above secondary earnings threshold
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13.80%
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13.80%
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Class 2 weekly rate
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£2.80
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£2.80
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Class 2 small earnings exception
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£6,025 per year
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£5,965 per year
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Special Class 2 weekly rate for share fishermen
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£3.50
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£3.45
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Special Class 2 weekly rate for volunteer development workers
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£5.65
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£5.60
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Class 3 voluntary weekly rate
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£14.25
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£14.10
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Class 4 lower profits limit
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£8,164 per year
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£8,060 per year
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Class 4 upper profits limit
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£45,000 per year
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£43,000 per year
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Class 4 rate between lower profits limit and upper profits limit
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9%
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9%
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Class 4 rate above upper profits limit
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2%
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2%
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A tax free allowance of £3,000 (2016-17: £3,000) is available to offset against employers' Class 1 secondary NICs subject to certain restrictions.
No employers' contributions are payable in respect of weekly earnings up to £866 paid to employees under 21 nor for qualifying apprentices aged under 25.
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