|Lower Earnings Limit (LEL)||£116||£503||£6,032||£113||£490||£5,876|
|- Primary Threshold (PT)||£162||£702||£8,424||£157||£680||£8,164|
|- Secondary Threshold (ST)||£162||£702||£8,424||£157||£680||£8,164|
|Upper Secondary Threshold (UST)||£892||£3,863||£46,350||£866||£3,750||£45,000|
|Apprentice Upper Secondary Threshold (AUST)||£892||£3,863||£46,350||£866||£3,750||£45,000|
|Upper Earnings Limit (UEL)||£892||£3,863||£46,350||£866||£3,750||£45,000|
|Employment allowance 1||£3,000||£3,000|
|Apprenticeship levy 2||£15,000||£15,000|
|Income or profits||2018/19||2017/18|
|- Small Profits Threshold (SPT)||£6,205||£6,025|
|- Small Earnings Exemption (SEE)||£6,205||£6,025|
|- Lower Profits Limit (LPL)||£8,424||£8,164|
|- Upper Profits Limit (UPL)||£46,350||£45,000|
Class 1A NICs are paid on amounts reported on Form P11D(b).
Class 1B NICs are paid on earnings included in a PAYE Settlement Agreement and income tax thereon.
Class 3 NICs are paid voluntarily by persons not liable for contributions, or who are excepted from Class 2 NICs or whose contributions are insufficient to qualify for benefits.