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National Insurance thresholds

National Insurance thresholds for the 2020-21 tax year

Lower Earnings Limit (LEL) = £6,240 pa

Employees do not pay National Insurance but get the benefits of paying

Primary Threshold (PT) = £9,516 pa

Employees start paying National Insurance at 12%

Secondary Threshold (ST) = £8,788 pa

Employers start paying National Insurance at 13.8%

Class 2 National Insurance for self-employed = £3.05/week - £158.60 pa

Class 4 National Insurance for self-employed = 9% above £9,500 profits and 2% above £50,000 profits



 

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