National Insurance Contributions

Class 1 (not contracted out) Employee (primary)
Payable on weekly earnings of
Below £111 (lower earnings limit) 0%
£111 – £153 (primary threshold) 0%*
£153.01 – £805 (upper earnings limit) 12%**
Above £805 2%**
* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects certain state benefit entitlements.

** Over state pension age, the employee contribution is generally nil

Employer (secondary)
Up to £153 (secondary threshold) Nil
Above £153 13.8%
Employment Allowance Up to £2,000 (per year)
Class 1A (on relevant benefits) 13.8%
Class 1B (on PAYE settlement arrangement) 13.8%
Class 2 (Self employed) £2.75 per week
Limit of net earnings for exception £5,885 per annum
Class 3 (Voluntary) £13.90 per week
Class 4* (Self employed on profits)
£7,956 – £41,865 9%
Excess over £41,865 2%
*Exemption applies if state pension age was reached by 6 April 2014.