National insurance contributions

Class 1 payable on weekly earnings of Employee (Primary)
Below £116 (lower earnings limit) Nil
£116 - £162 (primary threshold) 0%*
£162.01 - £892 (upper earnings limit) 12%**
Above £892 2%**
* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects certain state benefit entitlements.
** Over state pension age, the employee contribution is generally nil.
  Employer (Secondary)
Up to £162 (secondary threshold) Nil
Above £162 13.8%
£162.01 - £892 (upper secondary threshold for under 21s) 0%
£162.01 - £892 (apprentice upper secondary threshold for under 25s) 0%
Employment Allowance
Up to £3,000 per year
Class 1A on relevant benefits
13.8%
Class 1B on PAYE settlement arrangement
13.8%

Class 2

  Rate
Self employed £2.95 per week
Small profits threshold £6,205 per annum

Class 3

  Rate
Voluntary £14.65 per week

Class 4* (Self employed on annual profits)

  Rate
£8,424 to £46,350 9%
Excess over £46,350 2%

* Exemption applies if state pension age was reached by 6 April 2018.