Table of NIC contribution rates for 2016/17.
|
Lower earnings limit, primary class 1 |
£112/week |
|
Upper earnings limit, primary class 1 |
£827/week |
|
Primary threshold |
£155/week |
|
Secondary threshold |
£156/week |
|
Employees’ primary class 1 rate between primary threshold and upper earnings limit |
12% |
|
Employees’ primary class 1 rate above upper earnings limit |
2% |
|
Class 1A rate on employer provided benefits |
13.8% |
|
Married women’s reduced rate between primary threshold and upper earnings limit |
5.85% |
|
Married women’s reduced rate above upper earnings limit |
2% |
|
Employers’ secondary class 1 rate above secondary threshold |
13.8% |
|
Apprentice upper secondary threshold for under 25s |
£827/week |
|
Class 2 rate |
£2.80/week |
|
Class 2 small profits threshold |
£5,965/year |
|
Special class 2 rate for share fishermen |
£3.45/week |
|
Special class 2 rate for volunteer development workers |
£5.60/week |
|
Class 3 rate |
£14.10/week |
|
Class 4 lower profits limit |
£8,060/year |
|
Class 4 upper profits limit |
£43,000/year |
|
Class 4 rate between lower profits limit and upper profits limit |
9% |
|
Class 4 rate above upper profits limit |
2% |
