Rates & Thresholds

Class 1 NICs

You can only make National Insurance (NI) deductions on earnings above the Lower Earnings Limit (LEL).

Employer (secondary) contribution rates

You pay secondary contributions (employer’s National Insurance) to HMRC as part of your Paye bil

You must pay Class 1A National Insurance on work benefits you give to your employees, eg a company mobile phone. You report and pay. Class 1A at the end of each tax year.Class 1A National Insurance: expenses and benefits

National Minimum Wage

The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years.

The rates below apply from 1 October 2014 and are likely to change again on 1 October 2015.