| Class 1 (not contracted out) | Employer | Employee |
| Payable on weekly earnings of | ||
| Up to £102 (lower earnings limit) |
Nil
|
Nil
|
| £102 – £136 (employers’ earnings threshold) |
Nil
|
Nil
|
| £136.01 – £139 (employees’ earnings threshold) |
13.8%
|
Nil
|
| £139.01 – £770 (upper accrual point) |
13.8%
|
12%
|
| £770.01 – £817 (upper earnings limit) |
13.8%
|
12%
|
| Over £817 |
13.8%
|
2%
|
| Over state retirement age, the employee contribution is generally Nil | ||
| Class 1A (on relevant benefits) |
13.8%
|
Nil
|
| Class 1B (on PAYE settlement arrangement) |
13.8%
|
Nil
|
| Class 2 (Self employed) | £2.50 per week | |
| Limit of net earnings for exception | £5,315 per annum | |
| Class 3 (Voluntary) | £12.60 per week | |
| Class 4* (Self employed on profits) | ||
| £7,225 – £42,475 | 9% | |
| Excess over £42,475 | 2% | |
*Exemption applies if state retirement age was reached by 6 April 2011 Note For those earning between £102 per week and £770 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out salary related schemes, and employees a rebate of 1.6% for either scheme.