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
|
|
|