Employee

Earnings per week
Up to £166 Nil
£116.01- £962 12%
Over £962 2%

Employer

Earnings per week
Up to £166 Nil
Over £962 13.8%

Entitlement to contribution-based benefits for employees retained for earnings between £118 and £166 per week

The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week

Class 1A (employers) 13.8% on employee taxable benefits

Class 1B (employers) 13.8% on PAYE Settlement Agreements

Class 2 (self-employed) flat rate per week £3.00. small profits threshold £6,365 per annum

Class 3 (voluntary) flat rate per week £15.00

Class 4 (self-employed) 9% on profits between £8,632 and £50,000 plus 2% on profits over £50,000

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