Class 1 Employee (primary) Employer (secondary)
Payable on weekly earnings of
Below to £116 (lower earnings limit) Nil
£116- £162 (primary threshold) 0%*
Up to £162 (secondary threshold) Nil
Above £162 13.8%
£162.01 – £892 (upper earnings limit) **12%
£162.01 – £892 (under 21’s and apprentices under 25) 0%
Over £892 **2%
 * No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlements.
**Over state pension age, the employee contribution is generally nil.
Employment Allowance up to £3000 (per year)
Class 1A On relevant benefits 13.8%
Class 2 Self employed £2.95 per week. Small profits threshold £6,025 p.a.
Class 3 Voluntary £14.63 per week
Class 4 Self employed on annual profits £8,424 – £46,350 *9%; excess over £46,350 *2%
*Exemption applies if state pension age was reached by 6 April 2018