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

National Insurance 2016/17