| Class 1 (not contracted out) |
Employer |
Employee |
| Payable on weekly wages of |
|
|
| £97 (lower earnings limit)to £110 |
0% |
0% |
| £110.01 - £770 (upper accrual point) |
12.8% |
11% |
|
£770.01 - £844 (upper earnings limit) |
12.8% |
1% |
| Over state retirement age, the employee contribution is generally nil |
|
| Class 1A |
On related benefits |
12.8% |
Nil |
| Class 2 |
Self employed
Limit of net earnings for exemption |
£2.40 per week
£5,075 per annum |
| Class 3 |
Voluntary |
£12.05 per week |
| Class 4* |
Self employed on profits |
|
|
|
£5,715-£43,875 |
8% |
|
Excess over £43,875 |
1% |
|
*Exemption applies if state retirement age was reached by 6 April 2010 |
|
