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    NATIONAL INSURANCE

    National Insurance – Rates and Allowances 2019-20 2018-19
    Lower weekly earnings limit, primary Class 1 £118 £116
    Upper weekly earnings limit, primary Class 1 £962 £892
    Primary weekly earnings threshold £166 £162
    Secondary weekly earnings threshold £166 £162
    Employees’ primary Class 1 rate between primary earnings threshold and upper earnings limit 12% 12%
    Employees’ primary Class 1 rate above upper earnings limit 2% 2%
    Married women’s reduced rate between primary earnings threshold and upper earnings limit 5.85% 5.85%
    Married women’s rate above upper earnings limit 2% 2%
    Employers’ secondary Class 1 rate above secondary earnings threshold 13.80% 13.80%
    Class 2 weekly rate £3.00 £2.95
    Class 2 small earnings exception £6,365 per year £6,205 per year
    Special Class 2 weekly rate for share fishermen £3.65 £3.60
    Special Class 2 weekly rate for volunteer development workers £5.90 £5.80
    Class 3 voluntary weekly rate £15.00 £14.65
    Class 4 lower profits limit £8,632 per year £8,424 per year
    Class 4 upper profits limit £50,000 per year £46,350 per year
    Class 4 rate between lower profits limit and upper profits limit 9% 9%
    Class 4 rate above upper profits limit 2% 2%

     

    A A National Insurance tax free allowance of £3,000 (2018-19: £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 £962 paid to employees under 21 nor for qualifying apprentices aged under 25.

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