Class 1 (not contracted out) Employee (primary)
Payable on weekly earnings of  
Below £112 (lower earnings limit) 0%
£112 - £155 (primary threshold) 0%*
£155.01 - £815 (upper earnings limit) 12%**
£156.01 - £815 (upper secondary threshold - under 21s) 12%
Above £815 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 £156 (secondary threshold) Nil
Above £156 13.8%
£156.01 - £815 (upper secondary threshold - under 21s) 0%
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) £2.80 per week
Small profits threshold £5,965 per annum
Class 3 (Voluntary) £14.10 per week
Class 4* (Self employed on annual profits)  
£8,060 - £42,385 9%
Excess over £42,385 2%
*Exemption applies if state pension age was reached by 6 April 2015.


For those earning between £112 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%.

Forming a company

We are here to take all the hassle, stress and worry out of setting up your business.

Talk to a real person

We believe in having real face time with everyone of our customers.

24/7 Account Manager

We know how important it is to have support when you need it.

Choosing an accountant

It's a big decision, but here are a few facts to help you decide if we are right for you.

arrange a face to face meeting to discuss your accounting requirements

Contact preference:

When is the best time to call?

Registered Office: 85 Tottenham Court Road, London, W1T 4TQ | Company number 08097388
View our Privacy Policy