Market leading insight for tax experts
View online issue

NIC rates, limits and thresholds

printer Mail

The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations, SI 2018/337, specify the increased NICs rates, limits and thresholds to apply from 6 April 2018 for: Class 2 rate and small profits threshold; Class 3 rate; Class 4 lower and upper profits limits; Class 1 lower and upper earnings limits; Class 1 primary and secondary thresholds; and Class 1 upper secondary thresholds for employees under 21 and apprentices under 25.