| Class 1 payable on weekly earnings of | Employee (Primary) |
|---|---|
| Below £116 (lower earnings limit) | Nil |
| £116 – £162 (primary threshold) | 0%* |
| £162.01 – £892 (upper earnings limit) | 12%** |
| Above £892 | 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 £162 (secondary threshold) | Nil |
| Above £162 | 13.8% |
| £162.01 – £892 (upper secondary threshold for under 21s) | 0% |
| £162.01 – £892 (apprentice upper secondary threshold for under 25s) | 0% |
| Employment Allowance | |
| Up to £3,000 per year | |
| Class 1A on relevant benefits | |
| 13.8% | |
| Class 1B on PAYE settlement arrangement | |
| 13.8% | |
Class 2
| Rate | |
|---|---|
| Self employed | £2.95 per week |
| Small profits threshold | £6,205 per annum |
Class 3
| Rate | |
|---|---|
| Voluntary | £14.65 per week |
Class 4* (Self employed on annual profits)
| Rate | |
|---|---|
| £8,424 to £46,350 | 9% |
| Excess over £46,350 | 2% |
* Exemption applies if state pension age was reached by 6 April 2018.