Rates and thresholds for employers
The tables below show the rates and thresholds that apply when you operate your payroll or provide expenses and benefits to your employees.
You can only make National Insurance (NI) deductions on earnings above the Lower Earnings Limit (LEL).
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
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.