Historical Employer Rates

The percentage contribution depends on the employee’s gross earnings, their age, their employment status and the national insurance letter allocated to the employee by HMRC

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold
2018/19

The lower earnings threshold is set at £116 per week

The secondary threshold is set at £162 per week

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold

Nic’s LetterACHJM
 %% %% %
Earnings at or above LEL up to and including the ST00000
Earnings above ST up to and including the UEL/UST/AUST13.8013.80013.800
Balance of earnings above the UEL/UST/AUST13.8013.8013.8013.8013.80
Key: Weekly

LEL (lower earnings threshold) £116

ST (secondary threshold) £162

UST (upper secondary threshold under 21’s) £892 and above

AUST (apprentice upper secondary threshold under 25’s) £892 and above

UEL (upper earnings limit) £892 and above

2017/18

The lower earnings threshold is set at £113 per week

The secondary threshold is set at £157 per week

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold

Nic’s LetterACHJM
 %% %% %
Earnings at or above LEL up to and including the ST00000
Earnings above ST up to and including the UEL/UST/AUST13.8013.80013.800
Balance of earnings above the UEL/UST/AUST13.8013.8013.8013.8013.80
Key: Weekly

LEL (lower earnings threshold) £113

ST (secondary threshold) £157

UST (upper secondary threshold under 21’s) £866 and above

AUST (apprentice upper secondary threshold under 25’s) £866 and above

UEL (upper earnings limit) £866 and above

 

2016/17

The lower earnings threshold is set at £112 per week

The secondary threshold is set at £156 per week

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold

Nic’s LetterACHJM
 %% %% %
Earnings at or above LEL up to and including the ST00000
Earnings above ST up to and including the UEL/UST/AUST13.8013.80013.800
Balance of earnings above the UEL/UST/AUST13.8013.8013.8013.8013.80
Key: Weekly

LEL (lower earnings threshold) £112

ST (secondary threshold) £156

UST (upper secondary threshold under 21’s) £827 and above

AUST (apprentice upper secondary threshold under 25’s) £827 and above

UEL (upper earnings limit) £827 and above

 

2015/16

The lower earnings threshold is set at £112 per week

The seconadry threshold is set at £156 per week

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold

Nic’s LetterACJM
 %%% %
Earnings at or above LEL up to and including the ST0000
Earnings above ST up to and including the UAP13.8013.8013.800
Earnings above UAP up to and including the UEL/UST13.8013.8013.800
Balance of earnings above the UEL/UST13.8013.8013.8013.80
 Key: Weekly

LEL (lower earnings threshold) £112 to £156 per week

ST (secondary threshold) £156.01 to £770 per week

UAP (upper accrual point) £770.01 to £815 per week

UST (upper secondary threshold under 21’s) £815 and above

UEL (upper earnings limit) £815 and above

 2014/15

The lower earnings threshold is set at £111 per week

The seconadry threshold is set at £153 per week

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold

Nics letterACJ
 %%%
Earnings at or above the LEL up to and including ST000
Earnings above the ST up to and including the UAP1202
Earnings above the UAP up to and including the UEL1202
Balance of earnings above the UEL202
 Key: Weekly

LEL – lower earnings threshold – £111 to £153 per week

ST – secondary threshold – £153.01 to £770 per week

UAP – upper accrual point – £770.01 to £805 per week

UEL – upper earnings limit – £805.01 and above

2013/14

The lower earnings threshold is set at £109 per week

The secondary threshold is set at £148 per week

Employers do not make a secondary contribution to the employee’s national insurance until the employee’s gross earnings are above the secondary threshold

Nics letterACJ
 %%%
Earnings at or above the LEL up to and including ST000
Earnings above the ST up to and including the UAP1202
Earnings above the UAP up to and including the UEL1202
Balance of earnings above the UEL202
Key: Weekly

LEL – lower earnings threshold – £109 to £148 per week

ST – secondary threshold – £148.01 to £770 per week

UAP – upper accrual point – £770.01 to £797 per week

UEL – upper earnings limit – £797.01 and above