On earnings between threshold and upper earnings limit
12.8%
9.1%
11.4%
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 £87 per week qualify for benefit, and must be reported under PAYE, but no NICs are payable until earnings exceed £100 per week.
The reduced Class 1 rate payable by certain married women and widows is 4.85% for earnings between £100 and £670 per week, 1% above £670 per week.
