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National Insurance thresholds

National Insurance thresholds for the 2020-21 tax yearLower Earnings Limit (LEL) = £6,240 paEmployees do not pay National Insurance but get the benefits of payingPrimary Threshold (PT) = £9,516 paEmployees start paying National Insurance at 12%Secondary Threshold (ST) = £8,788 paEmployers start paying National Insurance at 13.8%Class 2 National Insurance for self-employed = £3.05/week - £158.60 paClass 4 National Insurance for self-employed = 9% above £9,500 profits and 2% above £50,...

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