National Insurance Contributions

Class 1 employees
Weekly earnings
Up to £155 (£153)
£155.01-£815 (£153.01-£805)
Over £815 (over £805)
Up to £112 (£111)
£112.01-£155 (£111.01-£153)
£155.01-£770 (£153.01-£770)
£770.01-£815 (£770.01-£805)
Over £815 (over £805)

Class 1 employers (a)(b) 
Weekly earnings
Up to £156 (£153)
Over £156 (Over £153)
Up to £112 (£111)
£112.01-£156 (£111.01-£153)
£156.01 - £770 )£153.01 - £770)
Over £770 (Over £770)

Contracted in                 
Nil (nil)
12% (12%)
2% (2%) 






 
Contracted in  
Nil (nil) 
13.8% (13.8%)

Contracted out 



 Nil (nil)
Rebate 1.4% (1.4%)
10.6% (10.6%)
12% (12%)
2% (2%) 


Contracted out 


Nil (nil)
Rebate 3.4% (3.4%)
10.4% (10.4%)
13.8% (13.8%) 

(a)  Businesses and charities can claim a reduction of up to £2,000 of their employers’ contributions (“NIC employment allowance”). 
(b)  From 6 April 2015, no employers’ contributions are payable in respect of weekly earnings up to £815 paid to employees under 21.

Other
Class 1A (employers only): 13.8% (13.8%) on the amounts of taxable benefits. 
Class 1B (employers only): 13.8% (13.8%) in respect of amounts in a PAYE settlement agreement and the income tax thereon. 
Class 2 (flat rate for self-employed): £2.80 (£2.75) per week. Class 3 (voluntary): £14.10 (£13.90) per week. 
Class 4 (self-employed): 9% (9%) of profits between £8,060 (£7,956) and £42,385 (£41,865) per annum and 2% (2%) on profits above £42,385 (£41,865). 

Berkeley Townsend. 
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