| | Employer | Employee |
| Class 1 - not contracted out |
| Payable on weekly earnings of £95 (lower earnings limit) to £110 |
0% |
0% |
| £110.01 - £770 (upper accruals point) |
12.8% |
11% |
| £770.01 - £844 (upper earnings limit) |
12.8% |
11% |
| Over £844 |
12.8% |
1% |
| Over state retirement age, the employee contribution is Nil |
| Class 1A |
On relevant benefits |
12.8% |
Nil |
| Class 2 |
Self employed |
£2.40 per week |
| Limit of net earnings for exception |
£5,075 per annum |
| Class 3 |
Voluntary |
£12.05 per week |
| Class 4* |
Self employed on profits |
|
| £5,715 - £43,875 |
8% |
| Excess over £43,875 |
1% |
| *Exemption applies if state retirement age was reached by 6 April 2009 |
