2021/22 Class 1 (employed) rates
Employee |
Employer |
||
| Earnings per week | % | Earnings per week |
% |
| Up to £184 | 0 | Up to £170 | 0 |
| £184.01 – £967 | 12 | Over £170 | 13.8 |
| Over £967 | 2 |
Entitlement to contribution-based benefits for employees retained for earnings between £120 and £184 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £967 per week.
| Class 1A (employers) |
On employee taxable benefits | 13.8% |
| Class 1B (employers) |
On PAYE Settlement Agreements | 13.8% |
| Class 2 (self-employed) |
Flat rate per week | £3.05 |
| Small profits threshold | £6,515 per annum | |
| Class 3 (voluntary) |
Flat rate per week | £15.40 |
| Class 4 (self-employed) |
On profits between £9,568 – £50,270 | 9% |
| Excess over £50,270 | 2% |
