The emergency tax codes from 6 April 2018 are:įind out more about emergency tax codes. You can only make National Insurance deductions on earnings above the Lower Earnings Limit ( LEL). 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 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 STĮarnings above ST up to and including UEL, UST, AUSTĬlass 1A National Insurance and paying expenses and benefits Pay employers’ PAYE tax and National Insurance. You must pay Class 1A National Insurance on work benefits you give to your employees, for example a company mobile phone. You report and pay Class 1A at the end of each tax year.

Class 1B National Insurance and paying PAYE Settlement Agreements ( PSAs) Pay employers’ Class 1A National Insurance. If you have a PSA, you have to pay Class 1B National Insurance. All tax and National Insurance due on small or irregular expenses and benefits can be made in one annual payment. National Insurance classįind out more about National Insurance classes.

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