Class 1 (not contracted out) Employee (primary)

Payable on weekly earnings of:  
Below £111 (lower earnings limit) 0%
£111 - £153 (primary threshold)  0%*
£153.01 - £805 (upper earnings limit)  12%**
Above £805  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 £153 (secondary threshold) Nil
Above £153 13.8%
Employment Allowance Up to £2,000 (per year)
Class 1A (on relevant benefits) 13.8%
Class 1B (on PAYE settlement arrangement) 13.8%
Class 2 (Self employed) £2.75 per week
Limit of net earnings for exception £5,885 per annum
Class 3 (Voluntary) £13.90 per week
Class 4* (Self employed on profits) 
£7,956 - £41,865 9%
Excess over £41,865 2%

*Exemption applies if state pension age was reached by 6 April 2014.

Note: For those earning between £111 per week and £770 per week, employers receive a rebate of 3.4% on contracted out salary related schemes and employees a rebate of 1.4%.

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