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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.