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 |
