National Insurance Contributions
| Class 1 (not contracted out) | Employer | Employee |
| Lower earnings limit | £90 | |
| Payable on weekly earnings | ||
| £105.01 - £770 | 12.8% | 11% |
| Over £770 | 12.8% | 1% |
| Over state retirement age | 12.8% | Nil |
| Class 1A (on relevant benefits) | 12.8% | Nil |
| Class 1B (on PAYE settlement arrangement) | 12.8% | Nil |
| Class 2 (Self employed) | £2.30 per week | |
| Limit of net earnings for exception | £4,825 per annum | |
| Class 3 (Voluntary) | £8.10 per week | |
| Class 4 (* Self employed on profits) | ||
