Employee
| Earnings per week | |
|---|---|
| Up to £190 | Nil |
| £190.01- £962 | 13.25% |
| Over £967 | 3.25% |
Employer
| Earnings per week | |
|---|---|
| Up to £175 | Nil |
| Over £962 | 15.05% |
Entitlement to contribution-based benefits for employees retained for earnings between £123 and £190 per week (£242 from 6 July 2022).
The employer rate is 0% for certain military veterans, employees under 21 and apprentices under 25 on earnings up to £967 per week
Class 1A (employers) 15.05% on employee taxable benefits
Class 1B (employers) 15.05% on PAYE Settlement Agreements
Class 2 (self-employed) nil on profits between £6,725 and £11,908 plus £3.15 per week where profits are over £11,908
Class 3 (voluntary) flat rate per week £15.85
Class 4 (self-employed) 10.25% on profits between £11,908 and £50,270 plus 3.25% on profits over £50,270
