National Insurance

National Insurance:

Class 1 (employed)    
Contracted in 2015/16 2016/17
Weekly earnings Employer Employee
Up to £155 (primary and secondary threshold) Nil Nil
£156-827 (£43,000 p.a.) (upper earnings limit) 13.8% 12%
Over £827 13.8% 2%
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 earnings exception p.a. £5,965

Class 3 (voluntary) flat rate per week £14.10
Class 4 (self-employed) 9% on profits between £8,060 and
£43,000 and 2% on profits over £43,000

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