| Payable on weekly earnings of |
|
|
| Below £113 (lower earnings limit) |
Nil |
- |
| £113 to £157 (primary threshold) |
*0% |
- |
| Up to £157 (secondary threshold) |
- |
Nil |
| Above £157 |
- |
13.8% |
| £157.01 - £866 (upper earnings limit) |
**12% |
- |
| £157.01 - £866 (under 21s and apprentices under 25) |
- |
0% |
| Above £866 |
**2% |
- |
*No NICs are actually payable but a notional Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.
**Over state pension age, the employee contribution is generally nil. |
| Employment allowance |
|
|
up to £3,000 (per year) |
| Class 1A |
On relevant benefits |
|
13.8% |
| Class 2 |
Self-employed |
£2.85 per week |
| Small profits threshold |
£6,025 per annum |
| Class 3 |
Voluntary |
£14.25 per week |
| Class 4 |
Self-employed on annual profits |
|
| £8,164 - £45,000 |
*9% |
| Excess over £45,000 |
*2% |
| *Exemption applies if state pension age was reached by 6 April 2017. |