FAQ Home

 
4750. NI modification for 2019-20
 

National Insurance Contributions(NIC) Rates for the tax year 2019-20 are shown in below tables.

Employee NI Rates expressed as decimal

National Insurance category letter Earnings at or above LEL upto and including ST
Earnings above ST up to and including UEL/UST/AUST Balance of earning above UEL/UST/AUST
A 0 0.12 0.02
B 0 0.06 0.02
C NIL NIL NIL
H 0 0.12 0.02
J 0 0.12 0.02
M 0 0.12 0.02
Z 0 0.2 0.02

Employer NI Rates expressed as decimal

National Insurance category letter Earnings at or above LEL upto and including ST Earnings above ST up to and including UEL/UST/AUST
Balance of earning above UEL/UST/AUST
A 0 0.1380 0.1380
B 0 0.1380 0.1380
C 0 0.1380 0.1380
H 0 0 0.1380
J 0 0.1380 0.1380
M 0 0 0.1380
Z 0 0 0.1380

Click here for more information.