Class 1 (not contracted out)

Employer

Employee

Payable on weekly earnings of

Below £112 (lower earnings limit)

Nil

–

£112 – £155 (primary threshold)

*0%

–

Up to £156 (Secondary theshold)

Above £156

–

–

Nil

13.8%

£155.01 –  £827 (upper earnings limit)

£156.01 – £827( upper secondary threshold – under 21s)

**12%

–

–

0%

Above £827

**2%

–

*No NICs are catually payable but notional Class 1 NIC is deemed to have been paid; this protects contribution benefit entitlements.
**Over state pension age, the employee contribution is generally nil.

Employment allowance                                                      Up to £3,000 (per year)

Class 1A

On relevant benefits

13.8%

Class 2

Self employed

£2.80 per week

Limit of net earnings for exception

£5,965 per annum

Class 3

Voluntary

£14.10 per week

Class 3A

Class 4*

Self employed on profits

Voluntary contributions may be available to 5 April 2017 in order to obtain extra additional state pension 

Self employed on annual profits

Maximum £25 a week – variable rates according to age.

£8,060 – £43,000

*9%

Excess over £43,000

*2%

*Exemption applies if state retirement age was reached by 6 April 2016