National Insurance Contributions (NIC) 2019/20

A historical record of National Insurance Contributions in the UK for the tax year 2019/2020

The following information is a historical record of the National Insurance contribution thresholds and rates in the United Kingdom for the tax year 2019/2020. The information was correct at the time of publication.

If you are looking for this tax year’s information, please visit our resources section, where you can find recent National Insurance rates and allowances.

Latest tax rates & allowances


Class 1 NIC thresholds 2019/20

Lower Earnings Limit (LEL)£118£512£6,136
Primary Threshold (PT)1667198,632
Secondary Threshold (ST)1667198,632
Upper Secondary Threshold (UST)9624,16750,000
Upper Earnings Limit (UEL)9624,16750,000


  1. No NIC are payable by employee or employer on earnings up to the PT (employees) or ST (employer).
  2. No employee NIC are payable once the employee reaches state retirement age, but employer NIC continue to be payable.
  3. No employer NIC are payable on earnings up to the UST for employees aged under 21, or apprentices aged under 25, at the date of the payment.
  4. No employee NIC are payable on earnings between the LEL and the PT, but when reported by the employer, the employee receives credit towards the State Pension.

Class 1 NIC rates 2019/20

PT/ST to UEL12%13.8%
Above the UEL2%13.8%


  1. Employers and employees both contribute at rates dependent on the level of earnings during a weekly, monthly or annual earnings period.
  2. A person with more than one employment can defer the payment of some employee NIC until after the end of the tax year. The total amount payable is then checked and limited, so the full 12% rate is only applied to income between the PT and the UEL.
  3. An ’employment allowance’ of £3,000 per qualifying business gives exemption from Class 1 Employer NIC. Some businesses are excluded, including certain sole director companies. Employee NIC are unaffected.

Class 2 NIC

Rates per week2019/202018/19
Flat rate£3£2.95
Small Profits Threshold (SPT)6,3656,205


Self employed people pay Class 2 NIC if their profits exceed the SPT for the tax year and can pay voluntarily if profits are below that level.

Class 3 NIC

Rates per week2019/202018/19
Class 3 flat rate£15£14.65


Anyone who wants to maintain State Pension rights may pay voluntary Class 3 NIC.

Class 4 NIC

Lower profits limit (LPL)£8,632£8,424
Upper profits limit (UPL)50,00045,350
LPL to UPL9.0%9.0%
Above UPL2.0%2.0%


  1. Class 4 NIC are payable on profits from UK trades or professions that exceed the lower profits limit and are chargeable to Income Tax.
  2. Both Class 2 and Class 4 NIC are collected through self assessment.
  3. An individual who is both employed and self employed may pay Class 1, Class 2 and Class 4 NIC, subject to the maximum limit for the year.