Class 1 NIC
| Lower Earnings Limit (LEL) | £123 pw £533 pm £6,396 py |
| Primary Threshold (PT) | £190 pw £823 pm £9,880 py |
| Secondary Threshold (ST) | £175 pw £738 pm £9,100 pa |
| Upper Earnings Limit (UEL) | £967 pw £4,189 pm £50,270 py |
| Upper Secondary Threshold (UST) | £967 pw £4,189 pm £50,270 py |
| Apprentice Upper Secondary Threshold (AUST) for under 25’s | £967 pw £4,189 pm £50,270 py |
| Veterans Upper Secondary Threshold (VUST) | £967 pw £4,189 pm £50,270 py |
| Freeport Upper Secondary Threshold (FUST) | £967 pw £4,189 pm £50,270 py |
Rates
| Employee Category Letter | |
| A, H & M | LEL to PT – 0% PT to UEL – 13.25% Above UEL – 3.25% |
| J & Z | LEL to PT – 0% PT to UEL – 3.25% Above UEL – 3.25% |
| B | LEL to PT – 0% PT to UEL – 7.1% Above UEL – 3.25% |
| C | LEL to PT – 0% PT to UEL – 0% Above UEL – 0% |
| A, B, C & J | LEL to PT – 0% PT to UEL – 15.05% Above UEL – 15.05% |
| H & M | LEL to PT – 0% PT to UEL – 0% Above UEL – 15.05% |