National Insurance Rates

£ per week 2015 to 2016 2014 to 2015 2013 to 2014
Lower earnings limit, primary Class 1 £112.00 £111 £109
Upper earnings limit, primary Class 1 £815.00 £805 £797
Upper accrual point £770.00 £770 £770
Primary threshold £155.00 £153 £149
Secondary threshold £156.00 £153 £148
Employees’ primary Class 1 rate between primary threshold and upper earnings limit 12% 12% 12%
Employees’ primary Class 1 rate above upper earnings limit 2% 2% 2%
Class 1A rate on employer provided benefits (1) 13.8% 13.8% 13.8%
Employees’ contracted-out rebate (for contracted-out salary related schemes only) 1.4% 1.4% 1.4%
Married women’s reduced rate between primary threshold and upper earnings limit 5.85% 5.85% 5.85%
Married women’s rate above upper earnings limit 2% 2% 2%
Employers’ secondary Class 1 rate above secondary threshold 13.8% 13.8% 13.8%
Employers’ contracted-out rebate, salary-related schemes 3.4% 3.4% 3.4%
Class 2 rate £2.80 £2.75 £2.70
Class 2 small earnings exception Abolished £5,885 per year £5,725 per year
Small Profits Threshold £5,965.00 N/A N/A
Special Class 2 rate for share fishermen £3.45 £3.40 £3.35
Special Class 2 rate for volunteer development workers £5.60 £5.55 £5.45
Class 3 rate £14.10 £13.90 £13.55
Class 4 lower profits limit £8,060 per year £7,956 per year £7,755 per year
Class 4 upper profits limit £42,385 per year £41,865 per year £41,450 per year
Class 4 rate between lower profits limit and upper profits limit 9% 9% 9%
Class 4 rate above upper profits limit 2% 2% 2%
Additional primary Class 1 percentage rate on deferred employments 2% 2% 2%
Additional Class 4 percentage rate where deferment has been granted 2% 2% 2%
 

(1) Class 1A NICs are payable in July and are calculated on the value of taxable benefits provided in the previous tax year, using the secondary Class 1 percentage rate appropriate to that tax year.