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National Insurance Contributions

Class 1 (not contracted out) Employee (primary)
Payable on weekly earnings of  
Below £112 (lower earnings limit) 0%
£112 - £155 (primary threshold) 0%*
£155.01 - £815 (upper earnings limit) 12%**
£156.01 - £815 (upper secondary threshold - under 21s) 12%
Above £815 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 - £815 (upper secondary threshold - under 21s) 0%
   
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) £2.80 per week
Small profits threshold £5,965 per annum
   
Class 3 (Voluntary) £14.10 per week
   
Class 4* (Self employed on annual profits)  
£8,060 - £42,385 9%
Excess over £42,385 2%
*Exemption applies if state pension age was reached by 6 April 2015.

Note

For those earning between £112 per week and £770 per week, employers receive a rebate of 3.4% on contracted out salary related schemes, and employees a rebate of 1.4%.

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