Tax Tools

National Insurance

2017/18 Class 1 (employed) contracted in rates

Employee Employer**
Earnings per week % Earnings per week** %
Up to £157 Nil* Up to £156 Nil
£157.01 - £866 12 Over £156 13.8**
Over £866 2    

*Entitlement to contribution-based benefits retained for earnings between £113 and £157 per week.

**The rate is 0% in relation to employees under 21 on earnings up to £866 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 £2.85
small profits threshold £6,025 p.a.
Class 3 (voluntary) flat rate per week £14.25
Class 4 (self-employed) 9% on profits between £8,164 and £45,000 plus 2% on profits over £45,000




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