Employees start paying Class 1 NIC from age 16 (if sufficient earnings).
Employers pay Class 1 NIC in accordance with the table below.
Employer NIC for employees under the age of 21 and apprentices under the age of 25 is reduced from the normal rate of 13.8% to 0% up to the Upper Secondary Threshold.
Employees Class 1 NIC stop when they reach their State Pension age. The employer's contribution continues.
Entitlement to state pension and other contribution-based benefits is retained for earnings between £118 and £166 per week
Entitlement to state pension and other contribution-based benefits is retained for earnings between £116 and £162 per week
13.8% on broadly all taxable benefits provided to employees.
13.8% on PAYE Settlement Agreements.
A self-employed person starts paying Class 2 and Class 4 NIC from 16 or over (if sufficient profits).
Class 2 NIC stop when a person reaches State Pension age.
Class 4 NIC stop from the start of the tax year after the one in which the person reaches State Pension age.
A person needs 35 years (30 years if State Pension age is before 6 April 2016) of NIC to get a full State Pension.
Class 3 voluntary contributions can be paid to fill or avoid gaps in a NI record.
Flat rate per week: £15.00 (2018/19: £14.65)
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