National Insurance

2016/17 Class 1 (employed) rates

Employee Employer**
Earnings per week % Earnings per week** %
Up to £155 Nil* Up to £156 Nil
£155.01 - £827 12 Over £156 13.8**
Over £827 2    

*Entitlement to contribution-based benefits retained for earnings between £112 and £155 per week.

**The rate is 0% for employees under 21 and apprentices under 25 on earnings up to £827 per week.



Class 1A (employers) 13.8% on employee taxable benefits
Class 1B (employers) 13.8% on PAYE Settlement Agreements
Class 2 (self-employed) flat rate per week £2.80
small profits threshold £5,965 p.a.
Class 3 (voluntary) flat rate per week £14.10
Class 4 (self-employed) 9% on profits between £8,060 and £43,000 plus 2% on profits over £43,000