National Insurance

2015/16 Class 1 (employed) contracted in rates
Employee		Employer**
Earnings per week	%	Earnings per week**	%
Up to £155	Nil*	Up to £156	Nil
£155.01 – £815	12	Over £156	13.8**
Over £815	2
Entitlement to contribution-based benefits retained for earnings between £112 and £155 per week. *The rate is 0% in relation to employees under 21 on earnings up to £815 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 £42,385 plus 2% on profits over £42,385

Information updated 17 July 2015

National Insurance 2015/16