Class 1 (employed) contracted in contributions 2017/18

Weekly earnings Employer Employee
Below £157 NIL NIL*
£157.01 – £866 13.8% 12%
Over £866 13.8%** 2%

* Entitlement to contribution-based benefits retained for earnings between £113 and £157 per week.
** The rate is 0% for employees under 21 and apprentices under 25 on earnings up to £866 per week.

 

 

Class 2 – self-employed Flat rate £2.85 per week if earnings exceed £6,025 per annum
Class 3 – voluntary Flat rate £14.25 per week
Class 4 – Self employed 9% on profits between £8,164 and £45,000 plus 2% on profits over £45,000
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