Tax Rates & Allowances
Back to Tax Rates & AllowancesNational Insurance
The rates and thresholds for National Insurance Contributions for 2019/20 are:
| Class: | Weekly earnings | Rate |
|---|---|---|
| Employer's class 1 above primary threshold | Over £166 | 13.8% |
| Employee's class 1 | £166 to £962 | 12% |
| Employee's additional class 1 | Over £962 | 2% |
| Married woman's rate* | £166 to £962 | 5.85% |
| Self-employed class 2 (per week) | N/A | £3 |
| Share fishermen class 2 (per week) | N/A | £3.65 |
| Volunteer development workers class 2 | N/A | £5.90 |
| Class 3 (per week) | N/A | £15 |
| Annual profit thresholds | ||
| Self-employed class 4 | £8,632 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.