Employee contributions

£95.01 - £110 per week

0%

0%

0%

£110.01 - £770.00 per week

n/a

9.4%

9.4%

£770.01 - £844.00 per week

n/a

11%

11%

£110.01 - £844.00 per week

11%

n/a

n/a

Over £844 per week

1%

1%

1%

£95.01 - £110.00 per week

0%

0%

0%

£110.01 - £770.00 per week

n/a

9.1%

11.4%

£770.01 - £844.00 per week

n/a

12.8%

12.8%

£110.01 - £844.00 per week

12.8%

n/a

n/a

Over £844 per week

12.8%

12.8%

12.8%

Employer contributions (at 12.8%) are due on most benefits in kind and on tax paid on an employee's behalf under a PAYE settlement agreement.

Class 2 (Self employed)

Flat rate per week

£2.40

Small earnings exception profits per annum

£5,075

Class 3 (Voluntary)

Flat rate per week

£12.05

On profits between £5,715 - £43,875

8%

On profits over £43,875

1%