National Insurance Contributions


Class 1 (not contracted out) Employer Employee
Payable on weekly earnings of    
Up to £107 (lower earnings limit) Nil Nil
£107 - £144 (employers’ earnings threshold) Nil Nil
£144.01 - £146 (employees’ earnings threshold) 13.8% Nil
£146.01 - £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) £2.65 per week
Limit of net earnings for exception £5,595 per annum
   
Class 3 (Voluntary) £13.25 per week
   
Class 4* (Self employed on profits)  
£7,605 - £42,475 9%
Excess over £42,475 2%
*Exemption applies if state retirement age was reached by 6 April 2012.

Note

For those earning between £107 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%.