National Insurance Contributions

   Limit of net earnings for exception  £7,956 - £41,865Excess over £41,865

Class 1 (not contracted out)Employee (primary)
Payable on weekly earnings of  
Below £111 (lower earnings limit) 0%
£111 - £153 (primary threshold) 0%*
£153.01 - £805 (upper earnings limit) 12%**
Above £805 2%**
* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects certain state benefit entitlements.

** Over state pension age, the employee contribution is generally nil
 Employer (secondary)
Up to £153 (secondary threshold) Nil
Above £153 13.8%
   
Employment Allowance Up to £2,000 (per year)
 
Class 1A (on relevant benefits) 13.8%
 
Class 1B (on PAYE settlement arrangement) 13.8%
 
Class 2 (Self employed) £2.75 per week
£5,885 per annum
 
Class 3 (Voluntary) £13.90 per week
 
Class 4* (Self employed on profits)  
9%
2%
*Exemption applies if state pension age was reached by 6 April 2014.

Note

For those earning between £111 per week and £770 per week, employers receive a rebate of 3.4% on contracted out salary related schemes, and employees a rebate of 1.4%.

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