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