Employee

Earnings per week
Up to £183Nil
£183.01- £96212%
Over £9622%

Employer

Earnings per week
Up to £169Nil
Over £96213.8%

Entitlement to contribution-based benefits for employees retained for earnings between £118 and £169 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 £3.05. small profits threshold £6,475 per annum

Class 3 (voluntary) flat rate per week £15.30

Class 4 (self-employed) 9% on profits between £9,500 and £50,000 plus 2% on profits over £50,000

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