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4750. NI modification for 2017-18
 

National Insurance Contributions(NIC) Rates for the tax year 2017-18 are shown in below tables.

Employee NI Rates expressed as decimal

  A B C H J M Z
LEL-PT 0 0 0 0 0 0 0
PT-UEL 0.12 0.0585 0 0.12 0.02 0.12 0.02
  0.12 0.0585 0 0.12 0.02 0.12 0.02
Above UEL 0.02 0.02 0 0.02 0.02 0.02 0.02

Employer NI Rates expressed as decimal

  A B C H J M Z
LEL-ST 0 0 0 0 0 0 0
  0 0 0 0 0 0 0
ST-UEL 0.138 0.138 0.138 0 0.138 0 0
Above UEL 0.138 0.138 0.138 0.138 0.138 0.138 0

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