National Insurance

National Insurance Rates

(Employers & Employees) not contracted out

Rates: 2013-14

Rates: 2014-15

Rates 2015-16

*LEL= Lower earnings limit
*UEL = Upper earnings limit

National Insurance rates: other & contracted out rates

Self-employed

From April 2016 class 2 NICs will be collected through self-assessment, rather than been paid as a separate direct debit on a monthly or six-monthly basis.

For 2014/15 

For 2015/16