* 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.
Up to £156 (secondary threshold)
£156.01 - £827 (upper secondary threshold for under 21s)
£156.01 - £827 (apprentice upper secondary threshold for under 25s)
Up to £3,000 per year
Class 1A on relevant benefits
Class 1B on PAYE settlement arrangement
£2.80 per week
Small profits threshold
£5,965 per annum
£14.10 per week
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)
£8,060 to £43,000
Excess over £43,000
* Exemption applies if state pension age was reached by 6 April 2016.