2019/20	2020/21
		£	£
National insurance
Lower earnings limit, primary class 1 (per week)		£118	£120
Upper earnings limit, primary class 1 (per week)		£962	£962
Apprentice upper secondary threshold (AUST) for under 21s/25s		£962	£962
Primary threshold (per week)		£166	£183
Secondary threshold (per week)		£166	£169
Employment allowance (per year/employer) (note 1)		£3,000	£4,000
Employee’s primary class 1 rate between primary threshold and upper earnings limit		12%	12%
Employee’s primary class 1 rate above upper earnings limit		2%	2%
Married woman’s reduced rate between primary threshold and upper earnings limit		5.85%	5.85%
Married woman’s rate above upper earnings limit		2.00%	2.00%
Employer’s secondary class 1 rate above secondary threshold		13.80%	13.80%
Class 2 rate (per week where profits are above small profits threshold)		£3.00	£3.05
Class 2 small profits threshold (per year)		£6,365	£6,475
Special class 2 rate for share fishermen (per week)		£3.65	£3.70
Class 3 voluntary rate (per week)		£15.00	£15.30
Class 4 lower profits limit		£8,632	£9,500
Class 4 upper profits limit		£50,000	£50,000
Class 4 rate between lower profits limit and upper profits limit		9.00%	9.00%
Class 4 rate above upper profits limit		2.00%	2.00%
Note 1: a) From April 2020, this will be limited to employers with an employer NIC bill below £100,000 in the previous tax year. b) Any deemed payments made to off-payroll workers do not count towards the £100,000 employers (secondary) class 1 NICs total. You cannot claim employment allowance for these workers. c) Employment allowance cannot be claimed for off-payroll workers.