|National Insurance – Rates and Allowances||2020-21||2019-20|
|Lower weekly earnings limit, primary Class 1||£120||£118|
|Upper weekly earnings limit, primary Class 1||£962||£962|
|Primary weekly earnings threshold||£183||£166|
|Secondary weekly earnings threshold||£169||£166|
|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||£3.05||£3.00|
|Class 2 small earnings exception||£6,475 per year||£6,365 per year|
|Special Class 2 weekly rate for share fishermen||£3.70||£3.65|
|Special Class 2 weekly rate for volunteer development workers||£6.00||£5.90|
|Class 3 voluntary weekly rate||£15.30||£15.00|
|Class 4 lower profits limit||£9,500 per year||£8,632 per year|
|Class 4 upper profits limit||£50,000 per year||£50,000 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 National Insurance tax free allowance of £4,000 (2019-20: £3,000) is available to offset against employers’ Class 1 secondary NICs subject to certain restrictions.
From 2020/21, the allowance is restricted to employers with employer NIC liabilities of under £100,000.
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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