National Insurance Contributions


Class 1 (not contracted out)EmployerEmployee
Payable on weekly earnings of
Up to £102 (lower earnings limit)
Nil
Nil
£102 - £136 (employers’ earnings threshold)
Nil
Nil
£136.01 - £139 (employees’ earnings threshold)
13.8%
Nil
£139.01 - £770 (upper accrual point)
13.8%
12%
£770.01 - £817 (upper earnings limit)
13.8%
12%
Over £817
13.8%
2%
Over state retirement age, the employee contribution is generally Nil
Class 1A (on relevant benefits)
13.8%
Nil
Class 1B (on PAYE settlement arrangement)
13.8%
Nil
Class 2 (Self employed)£2.50 per week
Limit of net earnings for exception£5,315 per annum
Class 3 (Voluntary)£12.60 per week
Class 4* (Self employed on profits)
£7,225 - £42,4759%
Excess over £42,4752%

*Exemption applies if state retirement age was reached by 6 April 2011 Note For those earning between £102 per week and £770 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out salary related schemes, and employees a rebate of 1.6% for either scheme.