5. National Insurance contribution rates

There are 2 parts to Class 1 National Insurance contributions:

  • primary contributions which you deduct from your employee’s pay
  • secondary contributions which you pay on the earnings paid to employees

Both types of contributions depend on:

Employee Class 1 contributions rates (primary) for the tax year 2014 to 2015

The following table shows the amount you have to deduct from your employee’s pay. This depends on their earnings. No deductions need to be made on earnings below £111 a week.

Category letter £111 to £153 a week £153.01 to £770 a week £770.01 to £805 a week Balance over £805 a week Rebate on earnings above £111 to and including £153 a week
A 0% 12% 12% 2% N/A
B 0% 5.85% 5.85% 2% N/A
C NIL NIL NIL NIL N/A
D 0% 10.60% 12% 2% 1.40%
E 0% 5.85% 5.85% 2% NIL
J 0% 2% 2% 2% N/A
L 0% 2% 2% 2% 1.40%

Employer Class 1 contribution rates (secondary) for the tax year 2014 to 2015

The following table shows the amount you have to pay towards an employee’s National Insurance. This depends on their earnings. No payments have to be made on earnings below £111 a week.

Category letter £111 to £153 a week £153.01 to £770 a week £770.01 to £805 a week Balance over £805 a week Rebate on earnings above £111 to and including £153 a week
A 0% 13.8% 13.8% 13.8% N/A
B 0% 13.80% 13.8% 13.8% N/A
C 0% 13.80% 13.8% 13.8% N/A
D 0% 10.40% 13.8% 13.8% 3.4%
E 0% 10.40% 13.8% 13.8% 3.4%
J 0% 13.80% 13.8% 13.8% N/A
L 0% 10.40% 13.8% 13.8% 3.4%

Class 1A and Class 1B rates

The 2014 to 2015 rate for National Insurance on benefits for Class 1A and 1B is 13.8%.

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