2016/17 National Insurance Contributions

Class 1 (not contracted out) Employee (primary) Employer (secondary)
Payable on weekly earnings of below £112 (lower earnings limit) Nil -
Payable on weekly earnings of £112-£155 (primary threshold) *0% -
Payable on weekly earnings of up to £156 (secondary threshold) - Nil
Payable on weekly earnings of above £156 - 13.8%
Payable on weekly earnings of £155.01 – £827 (upper earnings limit) 12%** -
Payable on weekly earnings of £156.01 – £827 (upper secondary threshold – under 21s) - 0%
Payable on weekly earning of above £827 2%** -

* No NICs are actually payable but notional Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.
** Over state pension age, the employee contribution is generally nil.

Employment Allowance up to £3,000 (per year)
Class 1A On relevant benefits 13.8%
Class 2 Self employed £2.80 per week
Limit of net earnings for exception £5,965 per annum
Class 3 Voluntary £14.10 per week
Class 3A Voluntary contributions may be available to 5th April 2017 in order to obtain extra additional State Pension (maximum £25 a week) – variable rates according to age. -
Class 4 Self employed on profits £8,060-£43,000 9%*
Self employed on profits excess over £43,000 2%*

* Exemption applies if state pension age was reached by 6 April 2016.