On your payslip you will see NI (employ)’ers and NI (employ)’ees contributions in the deductions column for each pay period.
National Insurance (NI) is used to pay for: the NHS, Unemployment benefit, Sickness and disability allowances and the state pension.
NI is deducted in a similar way as the tax but the threshold and percentage rate is different.
There are tables for different categories here but most people will fall within category A which is 12% above the Primary Threshold (PT) and up to Upper Earnings Limit (UEL) which for the year 2018-2019 are:
| Primary Threshold (PT) | Upper Earnings Limit (UEL) |
|---|---|
| £162 per week | £892 per week |
| £702 per month | £3,863 per month |
| £8,424 per year | £46,350 per year |
On earnings above the Upper Earnings Limit (UEL) you will pay 2% on NI contributions.