National Insurance Contributions
| Class 1 (not contracted out) | Employer | Employee |
| Payable on weekly earnings of | ||
| £97 (lower earnings limit) to £110 | 0% | 0% |
| £110.01 - £770 (upper accrual point) | 12.8% | 11% |
| £770.01 - £844 (upper earnings limit | 12.8% | 1% |
| Over £844 | 12.8% | 1% |
| Over state retirement age, the emplee contribution is generally nil | ||
| Class 1A (on relevant benefits) | 12.8% | Nil |
| Class 2 (Self employed) | £2.40 per week | |
| Limit of net earnings for exception | £5,075 per annum | |
| Class 3 (Voluntary) | £12.05 per week | |
Class 4 (* Self employed on profits) |
8% 1% |
|
| Exemption applies if state retirement age was reached by 6 April 2010 | ||
