| Class 1 (not contracted out) | Employer | Employee | |
| Lower earnings limit | £95 | ||
| Payable on weekly earnings | |||
| £110.01 – £844 | 12.8% | 11% | |
| Over £844 | 12.8% | 1% | |
| Payable on monthly earnings | |||
| £477 – £3,657 | 12.8% | 11% | |
| Over £3,657 | 12.8% | 1% | |
| Men 65 and over and women 60 and over | 12.8% | Nil | |
| Employees’ contracted-out rebate | 1.6% | ||
| Married women’s reduced rate between £110 and £844 4. | 85% | ||
| Employers’ contracted-out rebate, salary-related schemes | 3.7% | ||
| Employers’ contracted-out rebate, money purchase schemes | 1.4% | ||
| Class 1A (on relevant benefits) | 12.8% | Nil | |
| Class 1B (on PAYE settlement arrangement) | 12.8% | ||
| Class 2 (self employed) | £2.40 per week | ||
| Class 2 contributions – share fishermen | £3.05 per week | ||
| Class 2 contributions – volunteer development workers | £4.75 per week | ||
| Limit of net earnings for exception | £5,075 per annum | ||
| Contributions cease at state retirement age | |||
| Class 3 (voluntary) | £12.05 per week | ||
| Class 4 (* Self employed on profits) | |||
| £5,715 to £43,875 | 8% | ||
| Excess over £43,875 | 1% | ||
| *Exemption applies if state retirement age was reached by 6 April 2009. | |||
| Maximum contributions Class 1 or Class 1 & 2 |
£4,279.22 1% of earnings over £844 p.w. |
||
| Class 2 and Class 4 | £3,052.80 1% of profits over £43,875 a year |
