The primary (employees’) and secondary (employers’) threshold for class 1 NICs have been aligned at £153 per week from 6 April 2014.

For 2014/15 the main rates and thresholds for NI contributions are:

Employer’s class 1 above £153/week not contracted out – 13.8%
Employee’s class 1 not contracted out from £153 to £805/week – 12%
Employee’s additional class 1 above £805/week – 2%
Self-employed small earnings exemption – £5,885 per annum
Self-employed class 4 from £7,956 to £41,865 per annum – 9%
Self-employed class 4 additional rate above £41,865 per annum – 2%
Self-employed class 2 – £2.75 per week
Voluntary contributions class 3 – £13.90 per week