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.
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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