Factsheets and Online Resource

National Insurance

2017/18 Class 1 (employed) rates

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

* Entitlement to contribution-based benefits retained for earnings between £113 and £157 per week.
** The rate is 0% for employees under 21 and apprentices under 25 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