| Employee Earnings per week |
% | Employer Earnings per week |
% |
|---|---|---|---|
| Up to £190* | Nil | Up to £175 | Nil |
| £190.01* - £967 | 13.25 | Over £175 | 15.01 |
| Over £967 | 3.25 |
Entitlement to contribution-based benefits for employees retained for earnings between £123 and £190* per week. The employer rate is 0% for certain military veterans, employees under 21 and apprentices under 25 on earnings up to £967 per week. (*£242 from 6 July 2022.)
| Class 1A (employers) | 15.05% on employee taxable benefits |
| Class 1B (employers) | 15.05% on PAYE Settlement Agreements |
| Class 2 (self-employed) | nil on profits between £6,725 and £11,908 plus £3.15 per week where profits over £11,908 |
| Class 3 (voluntary) | flat rate per week £15.85 |
| Class 4 (self-employed) | 10.25% on profits between £11,908 and £50,270 plus 3.25% on profits over £50,270 |