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National Insurance Contributions

Class 1 (Not contracted out) Employer   Employee
      £95
Payable on weekly earnings of          
up to £102 (lower earnings limit) Nil   Nil
£102-£136 (employers' earnings threshold) Nil   1%
£136.01 - £139 (employees' earnings threshold) 13.8%   Nil

 

£139.01 - £770 (upper accrual point)

 13.8%   12%
£770.01 - £817 (upper earnings limit)  13.8%   12%

Over state retirement age, the employee contribution is nil          

      
Class 3     Voluntary     £12.05pw

Class 4*   Self  employed on profits

      
                   £5,715 - £43,875   8%  
                   Excess over £43,875   1%  

 

 

Class 3        Voluntary                      £12.05pw
Class 4*   Self employed on profits      
                   £5715 - £43,875   8%  
                   Excess over £43,875  

1%

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*Exemption applies if state retirement age was reached by 6 April 2011