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National insurance contributions & rates

Class 1 (not contracted out) Employer Employee
Lower earnings limit   £97
Payable on weekly earnings    
£110.01 - £844 12.8% 11%
Over £844 12.8% 1%
Payable on monthly earnings    
£476 - £3,656 12.8% 11%
Over £3,656 12.8% 1%
Men 65 and over and
women 60 and over		 12.8% Nil
Employees' contracted-out rebate 1.6%
Married women's reduced rate between £110 and £844 4.85%
Employers' contracted-out rebate, salary-related schemes 3.7%
Employers' contracted-out rebate, money purchase schemes 1.4%
   
Class 1A (on relevant benefits) 12.8% Nil
   
Class 1B (on PAYE settlement arrangement) 12.8%  
   
Class 2 (self employed) £2.40 per week
Class 2 contributions - share fishermen £3.05 per week
Class 2 contributions - volunteer development workers £4.85 per week
Limit of net earnings for exception £5,075 per annum
Contributions cease at state retirement age  
Class 3 (voluntary) £12.05 per week
   
Class 4 (* Self employed on profits)  
£5,715 to £43,875 8%
Excess over £43,875 1%
*Exemption applies if state retirement age was reached by 6 April 2010.
   
Maximum contributions  
Class 1 or Class 1 & 2 £4,279.22 + 1% of earnings over £844 p.w.
Class 2 and Class 4 £3,177.60 + 1% of profits over £43,875 a year

Notes

  1. For those earning between £110 per week and £844 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.
  2. For children under 16, and employees over state pension age there are no national insurance contributions payable, but employers' contributions remain payable.