Employees and the self-employed will not pay national insurance contributions (NIC) on the first£9,500 of earnings from 2020/21, a significant increase from the£8,632 limit in 2019/20. Note that employers will be required to pay 13.8% on earnings over £169 per week, £8,788 per annum. The employment allowance that can be set against employers NIC increases to £4,000 from 2020/21 but will not be available to employers with total employer’s NIC liabilities in excess of£100,000 p.a.
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