National Insurance contributions – how much you pay
1. Class 1 National Insurance rates
1.1 Employer rates
This table shows how much employers pay towards their employees’ National Insurance.
| 2021/22 • | 2020/21 • | 2019/20 • | 2018/19 • | |
|---|---|---|---|---|
| Rate above the Secondary Threshold | 13.8% | 13.8% | 13.8% | 13.8% |
| Rate below Upper Secondary Threshold | 0% | 0% | 0% | 0% |
| Rate below Apprentice Upper Secondary Threshold | 0% | 0% | 0% | 0% |
| Rebate for any employees in contracted-out pension schemes | N/A | N/A | N/A | N/A |
| Rebate for any employees in money-purchase schemes | N/A | N/A | N/A | N/A |
| Class 1A rate on expenses and benefits | 13.8% | 13.8% | 13.8% | 13.8% |
1.2 Employee rates
This table shows how much employers deduct from employees’ pay.
| 2021/22 • | 2020/21 • | 2019/20 • | 2018/19 • | |
|---|---|---|---|---|
| Between Primary Threshold and Upper Earnings Limit | 12% | 12% | 12% | 12% |
| Above Upper Earnings Limit | 2% | 2% | 2% | 2% |
| Rebate for employees in contracted-out workplace pension schemes | N/A | N/A | N/A | N/A |
| Married women’s reduced rate between primary threshold and upper earnings limit | 5.85% | 5.85% | 5.85% | 5.85% |
| Rate for employees deferring National Insurance | 2% | 2% | 2% | 2% |
2. Class 2 and Class 4 National Insurance (self-employed)
There are 2 types of National Insurance for people who work for themselves, depending on their profits.
2.1 Class 2
| 2021/22 • | 2020/21 • | 2019/20 • | 2018/19 • | |
|---|---|---|---|---|
| Small Profits Threshold amount per year | £6,515 | £6,475 | £6,365 | £6,205 |
| Rate per week | £3.05 | £3.05 | £3 | £2.95 |
2.2 Class 4
| £ per year | 2021/22 • | 2020/21 • | 2019/20 • | 2018/19 • |
|---|---|---|---|---|
| Lower Profits Limit Self-employed people start paying Class 4 National Insurance |
£9,568 | £9,500 | £8,632 | £8,424 |
| Upper Profits Limit Self-employed people pay a lower rate |
£50,270 | £50,000 | £50,000 | £46,350 |
| Rate between Lower Profits Limit and Upper Profits Limit | 9% | 9% | 9% | 9% |
| Rate above Upper Profits Limit | 2% | 2% | 2% | 2% |
3. Class 3 National Insurance (voluntary)
You can pay voluntary National Insurance to fill or avoid gaps in your record.
If you’re paying voluntary contributions for the previous 2 tax years (2020 to 2021 or 2019 to 2020), you’ll pay the original rates for those years.
For all other years you’ll pay the current rate (2021 to 2022).
| £ per week • | 2021/22 • | 2020/21 • | 2019/20 • | 2018/19 • |
|---|---|---|---|---|
| Class 3 rate | £15.40 | £15.30 | £15 | £14.65 |
