Class 1 (not contracted out)	Employer	Employee
Payable on weekly earnings of
Up to £107 (lower earnings limit)	Nil	Nil
£107 – £144 (employers’ earnings threshold)	Nil	Nil
£144.01 – £146 (employees’ earnings threshold)	13.8%	Nil
£146.01 – £770 (upper accrual point)	13.8%	12%
£770.01 – £817 (upper earnings limit)	13.8%	12%
Over £817	13.8%	2%
Over state retirement age, the employee contribution is generally Nil
Class 1A (on relevant benefits)	13.8%	Nil
Class 1B (on PAYE settlement arrangement)	13.8%	Nil
Class 2 (Self employed)	£2.65 per week
Limit of net earnings for exception	£5,595 per annum
Class 3 (Voluntary)	£13.25 per week
Class 4* (Self employed on profits)
£7,605 – £42,475	9%
Excess over £42,475	2%
*Exemption applies if state retirement age was reached by 6 April 2012.

Note

For those earning between £107 per week and £770 per week, employers receive a rebate of 3.4% on contracted out salary related schemes, and employees a rebate of 1.4%.