Lower earnings limit, primary Class 1

£87

£90

Upper earnings limit, primary Class 1

£670

£770

Primary threshold

£100

£105

Secondary threshold

£100

£105

Employees’ primary Class 1 rate between primary threshold and upper earnings limit

11%

11%

Employees’ primary Class 1 rate above upper earnings limit

1%

1%

Employees’ contracted-out rebate - salary-related schemes

1.6%

1.6%

Employees’ contracted-out rebate - money-purchase schemes

1.6%

1.6%

Married women’s reduced rate between primary threshold and upper earnings limit

4.85%

4.85%

Married women’s rate above upper earnings limit

1%

1%

Employers’ secondary Class 1 rate above secondary threshold

12.8%

12.8%

Employers’ contracted-out rebate, salary-related schemes

3.7%

3.7%

Employers’ contracted-out rebate, money-purchase schemes

1.4%

1.4%

Class 2 rate

£2.20

£2.30

Class 2 small earnings exception (per year)

£4,635

£4,825

· Special Class 2 rate for share fishermen

£2.85

£2.95

Special Class 2 rate for volunteer development workers

£4.35

£4.50

Class 3 rate (per week)

£7.80

£8.10

Class 4 lower profits limit (per year)

+£5,225

£5,435

Class 4 upper profits limit (per year)

£34,840

£40,040

Class 4 rate between lower profits limit and upper profits limit

8%

8%

Class 4 rate above upper profits limit

1%

1%