National insurance contributions
| Class 1 (not contracted out) | Employer | Employee |
| Lower earnings limit | £95 | |
| Payable on weekly earnings | ||
| £110.01 - £844 | 12.8% | 11% |
| Over £844 | 12.8% | 1% |
| Payable on monthly earnings | ||
| £477 - £3,657 | 12.8% | 11% |
| Over £3,657 | 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 | £4.75 per week | |
| Limit of net earnings for exception | £5,075 per annum | |
| 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 2009. | ||
| Maximum contributions | ||
| Class 1 or Class 1 & 2 | £4,279.22 + 1% of earnings over £844 p.w. | |
| Class 2 and Class 4 | £3,052.80 + 1% of profits over £43,875 a year | |
-
For those earning between £90 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 final salary schemes, and employees, a rebate of 1.6% for either scheme.
-
For children under 16, men over 65 and women over 60 there are no employee national insurance contributions payable, but employers' contributions remain payable.
