National Insurance

Employer National Insurance rates

This table shows how much employers pay towards employees’ National Insurance for the 2016 to 2017 tax year.

Category letter £112 to £156 a week (£486 to £676 a month) £156.01 to £827 a week (£676.01 to £3,583 a month) Over £827 a week (£3,583 a month)
A 0% 13.8% 13.8%
B 0% 13.8% 13.8%
C 0% 13.8% 13.8%
H 0% 0% 13.8%
J 0% 13.8% 13.8%
M 0% 0% 13.8%
Z 0% 0% 13.8%