2017/18 National Insurance Contributions

Payable on weekly earnings of

Class 1 Employee (primary) Employer (secondary)
below £113 (lower earnings limit) Nil -
£113 - £157 (primary threshold) *0% -
up to £157 (secondary threshold) - Nil
above £157 - 13.8%
£157.01 – £866 (upper earnings limit) 12%** -
£157.01 – £866 (under 21s and apprentices under 25) - 0%
above £866 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 £2.85 per week
Small profits threshold £6,025 per annum
Class 3 Voluntary £14.25 per week
Class 4 Self employed on annual profits £8,164 - £45,000 9%*
Self employed on annual profits excess over £45,000 2%*

* Exemption applies if state pension age was reached by 6 April 2017.