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National Insurance Rates from April 2021
02 March 2021 Julia Ascott, Employment Taxes Specialist
Rates, limits and thresholds have amended existing social security legislation applicable from 6 April 2021- you can read through SI 2020/157 in full, or note the amendments from the summary below:
For employers:
the lower earnings limit remains at £120;
the upper earnings limit increases from £962 to £967;
the primary threshold increases from £183 to £184;
the secondary threshold increases from £169 to £170;
the upper secondary threshold for the Under 21 age group increases from £962 to £967; and
the upper secondary threshold for relevant apprentices increases from £962 to £967.
For self-employed:
small profits threshold increased from £6,475 to £6,515 per year;
voluntary Class 3 NICs increases from £15.30 to £15.40;
the lower and upper profits limits for Class 4 NICs increases from £9,500 to £9,568 (lower limit) and from £50,000 to £50,270 (upper limit)
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02 March 2021 
Julia Ascott, Employment Taxes Specialist
