Class 1 rates and thresholds

Class 1 Rates and thresholds

2017/18 Weekly2018/19 Weekly
Earnings Threshold
Lower Earnings Limit (LEL)2017/18 Weekly£ 1132018/19 Weekly£ 116
Primary Threshold (PT)2017/18 Weekly£ 1572018/19 Weekly£ 162
Secondary Threshold (ST)2017/18 Weekly£ 1572018/19 Weekly£ 162
Upper Accrual Point (UAP)2017/18 Weekly£ 7702018/19 Weekly£ 770
Upper Earnings Limit (UEL)2017/18 Weekly£ 8662018/19 Weekly£ 892
Employee Rates
Below LEL2017/18 Weekly 0.0%2018/19 Weekly 0.0%
Above LEL to PT2017/18 Weekly 0.0%2018/19 Weekly 0.0%
Above the PT to the UEL2017/18 Weekly 12.0%2018/19 Weekly 12.0%
Above UEL2017/18 Weekly 2.0%2018/19 Weekly 2.0%
Employer Rates
Below LEL2017/18 Weekly 0.0%2018/19 Weekly 0.0%
Above LEL to ST2017/18 Weekly 0.0%2018/19 Weekly 0.0%
Above the ST2017/18 Weekly 13.8%2018/19 Weekly 13.8%

From 6 April 2015 employers will no longer be required to pay Class 1 NICs on earnings up to the UEL for any employee aged under 21. The exemption will be applied to apprentices aged up to 25 from April 2016.

Although no NICs are payable, to protect an employee's entitlement to contributory benefits national Class 1 NICs are deemed to have been paid in respect of earnings between the LEL and the ET.