National Insurance Rates

Jun 7, 2016

Class 1 National Insurance thresholds

Employers and employees pay Class 1 NI depending on how much the employee earns. You can view these earnings thresholds by week (table 1.1) or by month (table 1.2).

1.1 Weekly thresholds

£ per week	2016 to 2017	2015 to 2016	2014 to 2015	2013 to 2014
Lower Earnings Limit (LEL) Employees don’t pay NI but get the benefits of paying	£112	£112	£111	£109
Primary Threshold (PT) Employees start paying NI	£155	£155	£153	£149
Secondary Threshold (ST) Employers start paying NI	£156	£156	£153	£148
Upper Accrual Point (UAP) Employees with a contracted-out pension pay a lower rate of NI up to this point	N/A	£770	£770	£770
Upper Earnings Limit (UEL) All employees pay a lower rate of NI above this point	£827	£815	£805	£797
Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point	£827	£815	N/A	N/A
Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point	£827	N/A	N/A	N/A

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