National Insurance contribution rates 2016/17

Lower earnings limit, primary class 1

£112/week

Upper earnings limit, primary class 1

£827/week

Primary threshold

£155/week

Secondary threshold

£156/week

Employees’ primary class 1 rate between primary threshold and upper earnings limit

12%

Employees’ primary class 1 rate above upper earnings limit

2%

Class 1A rate on employer provided benefits

13.8%

Married women’s reduced rate between primary threshold and upper earnings limit

5.85%

Married women’s reduced rate above upper earnings limit 

2%

Employers’ secondary class 1 rate above secondary threshold

13.8%

Apprentice upper secondary threshold for under 25s

£827/week

Class 2 rate

£2.80/week

Class 2 small profits threshold

£5,965/year

Special class 2 rate for share fishermen

£3.45/week

Special class 2 rate for volunteer development workers

£5.60/week

Class 3 rate

£14.10/week

Class 4 lower profits limit

£8,060/year

Class 4 upper profits limit

£43,000/year

Class 4 rate between lower profits limit and upper profits limit

9%

Class 4 rate above upper profits limit

2%