| 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.
