NIM15021 – Class 1A National Insurance contributions: Calculating Class 1A NICs: Table of percentage rates for calculating Class 1A NICs

Section 10(4) SSCBA 1992

NIM15020 explains how to work out which percentage rate should be used to calculate Class 1A NICs. The table below shows the Class 1 NICs secondary (employer’s) not contracted-out percentage rates which are used to calculate Class 1A NICs.