National Insurance Contributions

Class 1 Employee (primary)
Payable on weekly earnings of
Below £113 (lower earnings limit) Nil
£113 - £157 (primary threshold) 0%*
£157.01 - £866 (upper earnings limit) 12%**
Above £866 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 £157 (secondary threshold) Nil
Above £157 13.8%
£157.01 - £866 (upper secondary threshold - under 21s) 0%
£157.01 - £866 (apprentice upper secondary threshold for under 25s) 0%
Employment Allowance Up to £3,000 (per year)
Class 1A (on relevant benefits) 13.8%
Class 1B (on PAYE settlement arrangement) 13.8%
Class 2 (Self employed) £2.85 per week
Small profits threshold £6,025 per annum
Class 3 (Voluntary) £14.25 per week
Class 4* (Self employed on annual profits)
£8,164 - £45,000 9%
Excess over £45,000 2%
*Exemption applies if state pension age was reached by 6 April 2017.