Evans & Co Accountants and Tax Consultants Ltd 
Over 25 years tax experience saving our customers money 
Evans & Co helping new businesses say "Thank Evans for that"  
 
T 01271 343477 
F 01271 343364 
National Insurance Contributions 2019-20 (NICs). 
Class 1, 2 & 4 (UK wide). 
Class 1 NICs - Primary Class 1 - UK wide 
There are no changes to Employer NIC in 2019-20. 
2018-19 2019-20 
LEL 6,032 6,136 
PT 8,424 8,632 
ST 8,424 8,632 
UEL- 46,350 50,000 
(Employees Only) 
 
Class 2 and Class 4 - UK wide 
Class 2018-19 2019-20 
Class 2 2.95 per week 3.00 per week 
Class 4: 
LPL 8,424 8,632 
UPL 46,350 50,000 
 
 
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