Tax Rates & Allowances
Back to Tax Rates & AllowancesNational Insurance
The rates and thresholds for National Insurance Contributions for 2020/21 are:
| Class: | Weekly earnings | Rate |
| Employer Class 1 above Secondary threshold | Over £169 | 13.8% |
| Employee's class 1 | £183 to £962 | 12% |
| Employee's additional class 1 | Over £962 | 2% |
| Married woman's rate* | £183 to £962 | 5.85% |
| Self-employed class 2 (per week) | N/A | £3.05 |
| Share fishermen class 2 (per week) | N/A | £3.70 |
| Volunteer development workers class 2 | N/A | £5.90 |
| Class 3 ( per week) | N/A | £15.30 |
| Annual profit thresholds | ||
| Self-employed class 4 | £9,500 to £50,000 | 9% |
| Self-employed class 4 additional rate | Over £50,000 | 2% |
*only available for women who made a valid married woman's election before 11 May 1977.