Class 1 (not contracted out)
| Employee | Employer |
| Earnings per week | |
| Up to £155 | 0% |
| Up to £156 | 0% |
| £155.01 – £815 | 12% |
| Over £156 | 13.8%* |
* 0% under 21 on earnings up to £815 per week.
Class 1A
| On relevant beneits | 13.8 |
Class 2
| Self employed | £2.80 per week |
| Small proits threshold | £5,965 per annum |
Class 3
| Voluntary | £14.10 per week |
Class 4*
| Self employed on proits £8,060-£42,385 | 9% |
| Over £42,385 | 2% |
* Exemption applies if the state retirement age is reached by 6 April 2015.
Employment allowance
| Per employer, per year | £2,000* |
* 1 claim only for companies in a group or under common control.
