|
Class 1
|
Employee (primary)
|
Employer (secondary)
|
|
Payable on weekly earnings of
|
|
|
|
Below £113 (lower earnings limit)
|
Nil
|
–
|
|
£113 – £157 (primary threshold)
|
*0%
|
–
|
|
Up to £157 (Secondary theshold)
Above £157
|
–
–
|
Nil
13.8%
|
|
£157.01 – £866 (upper earnings limit)
£157.01 – £866 (Under 21s and apprentices under 25)
|
**12%
–
|
–
0%
|
|
Above £866
|
**2%
|
–
|
|
*No NICs are actually payable but national Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.**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
|
£2.85 per week
|
|
|
|
Small profits threshold
|
£6,025 per annum
|
|
|
Class 3
|
Voluntary
|
£14.25 per week
|
|
|
|
Class 4
|
Self employed on annual profits
£8,164 – £45,000
Excess over £45,000
|
*9%
*2%
|
|
|
|
|
|
|
|
|
|
*Exemption applies if state retirement age was reached by 6 April 2016
|
|
|
|
