Autumn Statement 2016: National Insurance Threshold: Employer (secondary) and Employee (primary)

The current National Insurance thresholds for employers (secondary) and employees (primary) is £155 and £156 respectively.

From 6 April 2017, these thresholds will be aligned, meaning that both employees and employers will start paying National Insurance on weekly earnings above £157.

This will impact both employees and employers. However, employers will benefit more as this will simplify their payment of National Insurance contributions.