Class 1 payable on weekly earnings of Employee (Primary)
Below £112 (lower earnings limit) Nil
£112 - £155 (primary threshold) 0%*
£155.01 - £827 (upper earnings limit) 12%**
Above £827 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 £156 (secondary threshold) Nil
Above £156 13.8%
£156.01 - £827 (upper secondary threshold for under 21s) 0%
£156.01 - £827 (apprentice upper secondary threshold for under 25s) 0%
Employment Allowance
Up to £3,000 per year
Class 1A on relevant benefits
13.8%
Class 1B on PAYE settlement arrangement
13.8%

Class 2

  Rate
Self employed £2.80 per week
Small profits threshold £5,965 per annum

Class 3

  Rate
Voluntary £14.10 per week

Class 3A

Class 3A voluntary contributions may be available to 5 April 2017 in order to obtain extra additional State Pension (maximum £25 a week) - variable contribution rates according to age.

Class 4* (Self employed on annual profits)

  Rate
£8,060 to £43,000 9%
Excess over £43,000 2%

* Exemption applies if state pension age was reached by 6 April 2016.

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