| Class 1 (not contracted out) |
Employer |
Employee |
| Payable on weekly wages of |
|
|
| up to £102 (lower earnings limit) |
Nil |
Nil |
| £102 - £136 (employers' earnings threshold) |
Nil |
Nil |
| £136.01 - £139 (employees' earnings threshold) |
13.8% |
Nil |
| £139.01 - £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 related benefits |
13.8% |
Nil |
| Class 2 |
Self employed
Limit of net earnings for exemption |
£2.50 per week
£5,315 per annum |
| Class 3 |
Voluntary |
£12.60 per week |
| Class 4* |
Self employed on profits |
|
|
|
£7,225 - £42,475 |
9% |
|
Excess over £42,475 |
2% |
|
*Exemption applies if state retirement age was reached by 6 April 2011 |
|
