On earnings between threshold and upper
earnings limit
12.8%
9.3%
11.8%
On earnings above upper earnings limit
12.8%
12.8%
12.8%
Employee's Contribution
Contracted in: 11% on earnings between lower
and upper limits, 1% above upper limit.
Contracted Out: 9.4% on earnings between lower and upper
limits, 1% above upper limit.
Earnings over £82 per week qualify for benefit, and must
be reported under PAYE, but no NICs are payable until earnings
exceed £94 per week.
The reduced Class 1 contributions payable by certain married
women and widows rises to 4.85% for earnings between £94
and £630 per week, 1% above £630 per week.
