National Insurance Contributions (NIC) 2020/2021


Class 1 Employed Contracted in Rates

Employee Employer 
Earnings per week%Earning per week%
Up to £183Nil*Up to £169Nil*
£183.01-£93212Over £16913.8
Over £9322
Class 1A Employers13.8% on employee taxable benefits
Class 1B Employers13.8% on PAYE Settlement Agreements
Class 2 self employed£3.05 pw now collected through self-assessment
Class 3 voluntary£15.30 pw
Class 4 self employed9% between £9500.01 and £50,000 profits and 2% on profits above £50,000

NIC Class 2 Registration – Within 3 months from self employment start.

If you have any questions or would like further information please call on 01527 433111 or 0121 289 4433