Summary

Class 1 National Insurance contributions (NICs) are payable by employees and employers. Employed earners (employees) pay primary contributions and employers pay secondary contributions. Employers are also liable to pay employer-only Class 1A NICs on most taxable benefits and expenses. Where a PAYE Settlement Agreement (PSA) is in place, employer-only Class 1B National Insurance contributions are payable in place of the Class 1 or Class 1A liability that would otherwise arise.

NIC rates and thresholds 2019/20

Limits

2019/20

Lower earnings limit (LEL): primary Class 1 contributions

£118 per week

Upper earnings limit (UEL): primary Class 1 contributions

£962 per week

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