Employers
First £90.00 pw
Next £15.00 pw
Next £665.00 pw
Next £770.00 pw

Notes:

* Treated as paid Class I NIC
** For money-purchase occupational schemes only. The corresponding rates for contracted-out salary-related occupational salary-related schemes are 3.7% rebate, 9.1% and 12.8%

Class IA Employers on benefits in kind 12.8%

Class IB Employers 12.8% on PAYE settlement agreements.

Class II  Self-employed £2.30 per week.  Exemption available if net earnings £4,825 or less

Class III Voluntary rate of £8.10 pw

Class IV Self Employed 8% of net profits between £5,435 and £40,040 plus 1% of profits above £40,040.