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 £84 per week qualify for benefit, and must be reported under PAYE, but no NICs are payable until earnings exceed £97 per week.
The reduced Class 1 contributions payable by certain married women and widows is 4.85% for earnings between £97 and £645 per week, 1% above £645 per week.