Lower Earnings Limit

£84 per week

£87 per week

Upper Earnings Limit

£645 per week

£670 per week

Primary Threshold

£97 per week

£100 per week

Secondary Threshold

£97 per week

£100

Employees contributions

11% of £97.01 to £645 per week, 1% above £645

11% of £100.01 to £670 per week, 1% above £670

Employees Contracted-out Rebate

1.6%

1.6%

Married Women Reduced Rate

4.85%

4.85%

Employers Contribution Rates

12.8% on earnings above £97.01 per week

12.8% on earnings above £100.01 per week

Employers Contracted-out Rebate

3.5% COSR
1.0% COMP

3.7% COSR
1.4% COMP

Class 2 Self employed Contribution

£2.10 per week

£2.20 per week

Small Earnings Exception

£4,465 per year

£4,635 per year

Class 3 (voluntary) Contribution

£7.55 per week

£7.80 per week

Class 4 Contributions-Upper Profits Limit

£33,540 per year

£34,840 per year

Class 4 Contributions-Lower Profits Limit

£5,035 per year

£5,225 per year

Class 4-Contributions Rate

8%
1% above 33,540

8%
1% above 34,840