National Insurance Contributions
| Class 1 (not contracted out) | Employer | Employee |
| Payable on weekly earnings of | ||
| Up to £107 (lower earnings limit) | 0% | 0% |
| £107 - £144 (employers’ earnings threshold) | 0% | 0% |
| £144.01 - £146 (employees’ earnings threshold) | 13.8% | 0% |
| £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 2011. | ||
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%.
