| EARNINGS | 2018/19 NATIONAL INSURANCE RATE (FOR EMPLOYED) | |
| Per week | Annual salary | |
| Under £162 | Under £8,424 | No national insurance payable |
| £162 to £892 | £8,424 to £46,350 | 12% on everything earned between £162 and £892 a week |
| Over £892 | Over £46,350 | 12% on everything earned between £162 and £892 a week, 2% on everything above that |
Some advanced national insurance rules are complicated. See the HM Revenue & Customs (HMRC) website for full rates.
| PROFITS (PER YEAR) | 2018/19 CLASS 2 NIC RATE (FOR SELF-EMPLOYED) |
| Under £6,205 | No national insurance payable |
| Over £6,205 | £2.95 a week |
Some advanced national insurance rules are complicated. See the HMRC website for full rates.
| PROFITS (PER YEAR) | 2018/19 CLASS 4 NIC RATE (FOR SELF-EMPLOYED) |
| Under £8,424 | No national insurance payable |
| £8,424 to £46,350 | 9% on everything earned between £162 and £892 a week |
| Over £46,350 | 9% on everything earned between £162 and £892 a week, 2% on everything above that |
Some advanced national insurance rules are complicated. See the HMRC website for full rates.
If you have gaps in your national insurance record, for example because you earned less than the NI threshold or were living abroad, it could mean that you don’t qualify for the full state pension.
If you want to plug these gaps, you may be able to pay voluntary class 3 NICs – and you can usually fill gaps for the past six tax years.
| RATE PER WEEK | RATE PER YEAR |
| £14.65 | £762 |
Some advanced national insurance rules are complicated. See the HMRC website for full rates.