National Insurance has to be paid by both employed and self-employed workers.


Weekly thresholds

£ per week 2015 to 2016 2014 to 2015 2013 to 2014 2012 to 2013

Lower Earnings Limit (LEL)

Employees don’t pay NI but get the benefits of paying £112 £111 £109 £107

Primary Threshold (PT)

Employees start paying NI £155 £153 £149 £146

Secondary Threshold (ST)

Employers start paying NI £156 £153 £148 £144

Upper Accrual Point (UAP)

Employees with a contracted-out pension pay a lower rate of NI up to this point
£770 £770 £770 £770

Upper Earnings Limit (UEL)

All employees pay a lower rate of NI above this point £815 £805 £797 £817

Employee rates
This table shows how much employers deduct from employees’ pay.

2015 to 2016 2014 to 2015 2013 to 2014 2012 to 2013

Between Primary Threshold and Upper Earnings Limit 12% 12% 12% 12%

Above Upper Earnings Limit 2% 2% 2% 2%

Rebate for employees in contracted-out workplace pension schemes 1.4% 1.4% 1.4% 1.4%

Married women’s reduced rate between primary threshold and upper earnings limit 5.85% 5.85% 5.85% 5.85%

Rate for employees deferring National Insurance 2% 2% 2% 2%