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Chartered Certified Accountants
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National Insurance

The lower earnings limit will rise by inflation to £116 per week and the thresholds for when national insurance kicks in for both employees and employers will be £162 per week with the upper earnings limit, upper secondary threshold for the under 21’s and the apprentice secondary threshold all aligned to the higher rate tax threshold at £892 per week. There is no change to the employment allowance; that remains at £3,000 per year for eligible companies and charities. The rates of national insurance will remain at 12%/2% for employees and 13.8% for Class 1, 1A and 1B for employers.

16 Feb 2018

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