Please enable JavaScript.
Coggle requires JavaScript to display documents.
Class 1 National Insurance Contributions (Seven Classes of National…
Class 1 National Insurance Contributions
Seven Classes of National Insurance
Class 2
Flat rate amount for self-employed £2.80 a week
Class 3
Voluntary contributions £14.10 a week 16/17
Class 1B
Paid by employer on PAYE Settlement Agreements
Class 3A
Voluntary contributions to top-up state pension
Class 1A
Paid by employer only on benefits
Class 4
Paid by self-employed on profits of trade
Class 1
Paid by both employer and employee from employment.
Class 1 Primary Contribtion
Paid by Employee
Up to:
£154 a week
£671 a month
£8059 a year
No NIC charged
12% Class 1 NIC on earning between:
£155 - £827 a week
£672 - £3583 a month
£8060 - £43000 a year
Anything over the amounts above, additional 2% of Class 1 NIC added
Must apportion if employee receives bonus that would constitute using the 2% additional Class 1 NIC
Class 1 Secondary Contribtuions
Paid by Employer
Flat rate % of 13.8%
Slightly different figures:
Up to:
£155 a week
£675 a month
£8111 a year
No NIC charged
13.8% chargeable on earning over:
£156 a week
£676 a month
£8112 a year