| Payable on weekly earnings of | | |
| Below £113 (lower earnings limit) | Nil | - |
| £113 to £157 (primary threshold) | *0% | - |
| Up to £157 (secondary threshold) | - | Nil |
| Above £157 | - | 13.8% |
| £157.01 - £866 (upper earnings limit) | **12% | - |
| £157.01 - £866 (under 21s and apprentices under 25) | - | 0% |
| Above £866 | **2% | - |
*No NICs are actually payable but a notional Class 1 NIC is deemed to have been paid; this protects contributory benefit entitlement.
**Over state pension age, the employee contribution is generally nil. |
| Employment allowance | | | up to £3,000 (per year) |
| Class 1A | On relevant benefits | | 13.8% |
| Class 2 | Self-employed | £2.85 per week |
| Small profits threshold | £6,025 per annum |
| Class 3 | Voluntary | £14.25 per week |
| Class 4 | Self-employed on annual profits | |
| £8,164 - £45,000 | *9% |
| Excess over £45,000 | *2% |
| *Exemption applies if state pension age was reached by 6 April 2017. |