Class 1 (not contracted out)
|Earnings per week|
|Up to £155||0%|
|Up to £156||0%|
|£155.01 – £815||12%|
* 0% under 21 on earnings up to £815 per week.
|On relevant beneits||13.8|
|Self employed||£2.80 per week|
|Small proits threshold||£5,965 per annum|
|Voluntary||£14.10 per week|
|Self employed on proits £8,060-£42,385||9%|
* Exemption applies if the state retirement age is reached by 6 April 2015.
|Per employer, per year||£2,000*|
* 1 claim only for companies in a group or under common control.