Class 1 Employee

  • Lower Earnings Limit (LEL)
    • Weekly £112
    • Monthly £486
    • Yearly £5,824
  • Primary threshold
    • Weekly £155
    • Monthly £672
    • Yearly £8,060
  • Upper Earnings Limit (UEL)
    • Weekly £827
    • Monthly £3,583
    • Yearly £43,000

Total earnings £ per week CLASS 1 EMPLOYEE CONTRIBUTIONS

  • Up to £155.00* Nil
  • £155.01 – £827.00 12%
  • Above £827.00 2%

*This is the primary threshold below which no NI contributions are payable. However, the lower earnings limit is £112 per week. This £112 to £155 band is a zero rate band introduced in order to protect lower earners’ rights to contributory State benefits e.g. Basic State Pension.

Total earnings £ per week CLASS 1 EMPLOYER CONTRIBUTIONS

  • Below £156.00** Nil
  • £156.01 – £827.00 13.8%
  • Excess over £827.00 13.8%

** Secondary earnings threshold.

Class 2 (self‐employed) Flat rate per week £2.80 where profits exceed £5,965 per annum.

Class 3 (voluntary) Flat rate per week £14.10.

Class 4 (self‐employed) 9% on profits between £8,060 ‐ £43,000. 2% on profits above £43,000.