Cheltenham: 01242 260066 | Bristol: 0117 933 5710 | Email accountants@mitchells.org

National insurance

2020/21 Class 1 (employed) rates

Employee Employer
Earnings per week % Earnings per week %
Up to £183 0 Up to £169 0
£183.01 - £962 12 Over £169 13.8
Over £962 2    

Entitlement to contribution-based benefits for employees retained for earnings between £120 and £183 per week.

The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.

Class 1A (employers) On employee taxable benefits 13.8%
Class 1B (employers) On PAYE Settlement Agreements 13.8%
Class 2 (self-employed) Flat rate per week £3.05
Small profits threshold £6,475 per annum
Class 3 (voluntary) Flat rate per week £15.30
Class 4 (self-employed) On profits between £9,500 - £50,000 9%
Excess over £50,000 2%

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Contact details

Cheltenham Office: 01242 260066
Bristol Office: 0117 933 5710

Company Registration No: 4161638
Company Registered in England and Wales.
Company details
Mitchell Glanville Limited
Registered Address: 41 Rodney Road, Cheltenham, Gloucestershire GL50 1HX

Bristol Office: The Garden Suite, 23 Westfield Park, Redland, Bristol BS6 6LT
Mitchell Glanville Limited regulated by the Institute of Chartered Accountants in England and Wales
Mitchell Glanville (Bristol) Limited regulated by the Association of Chartered Certified Accountants

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