| Class 1 (earnings related) |
| |
Lower earnings limit per week (LEL) |
£87.00 |
| |
Upper earnings limit per week (UEL) |
£670.00 |
| |
|
|
| |
Earnings threshold per week for employees
|
£100.00 |
| |
Earnings threshold per week for employers
|
£100.00 |
| |
Employee rate: |
| |
Between threshold and UEL | 11.0% |
| |
Above UEL | 1.0% |
| |
Employer rate | 12.8% |
| |
|
|
| Class 2 (self-employed flat rate)
|
| |
Per week |
£2.20 |
| |
Small earnings exception per year |
£4,635 |
| |
| Class 3 (voluntary) |
| |
Per week |
£7.80 |
| |
| Class 4 (self-employed) |
| |
Lower profits limit per year |
£5,225 |
| |
Upper profits limit per year |
£34,840 |
| |
Rate: |
|
| |
Between lower and upper limits |
8.0% |
| |
Above upper limit |
1.0% |