National Insurance thresholds for the 2020-21 tax year
Lower Earnings Limit (LEL) = £6,240 pa
Employees do not pay National Insurance but get the benefits of paying
Primary Threshold (PT) = £9,516 pa
Employees start paying National Insurance at 12%
Secondary Threshold (ST) = £8,788 pa
Employers start paying National Insurance at 13.8%
Class 2 National Insurance for self-employed = £3.05/week - £158.60 pa
Class 4 National Insurance for self-employed = 9% above £9,500 profits and 2% above £50,000 profits