National Insurance category letterĮarnings at or above LEL up to and including STĮarnings above ST up to and including UEL, UST, AUSTĬlass 1A National Insurance: expenses and benefits Pay employers’ PAYE tax and National Insurance. You pay secondary contributions (employer’s National Insurance) to HMRC as part of your PAYE bill. National Insurance category letterĮarnings at or above LEL up to and including PTĮarnings above the PT up to and including UEL

Upper Secondary Threshold (under 21) ( UST)Īpprentice Upper Secondary Threshold (apprentice under 25) ( AUST)Ĭlass 1 National Insurance rates Employee (primary) contribution ratesĭeduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE.

You can only make National Insurance deductions on earnings above the Lower Earnings Limit ( LEL). The emergency tax codes from 6 April 2019 are:įind out more about emergency tax codes. England and Northern Ireland PAYE tax rates and thresholdsĮnglish and Northern Irish basic tax rateĢ0% on annual earnings above the PAYE tax threshold and up to £37,500Įnglish and Northern Irish higher tax rateĤ0% on annual earnings from £37,501 to £150,000Įnglish and Northern Irish additional tax rateġ9% on annual earnings above the PAYE tax threshold and up to £2,049Ģ0% on annual earnings from £2,050 to £12,444Ģ1% on annual earnings from £12,445 to £30,930Ĥ1% on annual earnings from £30,931 to £150,000 The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance.

Your payroll software will calculate how much tax and National Insurance to deduct from your employees’ pay. You normally operate PAYE as part of your payroll so HMRC can collect Income Tax and National Insurance from your employees. PAYE tax and Class 1 National Insurance contributions Unless otherwise stated, these figures apply from 6 April 2019 to 5 April 2020.

Tax caster 2019