Class 1
Employee (primary)
Employer (secondary)
Payable on weekly earnings of:
Below £116 (lower earnings limit) Nil
£116 – £162 (primary threshold) *0%
Up to £162 (secondary threshold) Nil
Above £162 13.8%
£162.01 – £892 (upper earnings limit) **12%
Above £892 **2%
*No NICs are actually payable but notional Class1NIC is deemed to have been paid; this protects contributory benefit entitlement.  **Over state pension age, the employee contribution is generally nil.
Class 1A
On relevant benefits 13.8%
Class 2
Self employed £2.85 per week
Small profits threshold £6,025
Class 3
Voluntary £14.25
Class 4
Self employed on annual profits
£8,164 – £45,000 9%
Excess over £45,000 2%