| Lower earnings limit, primary Class 1 |
£97 |
£102 |
| Upper earnings limit, primary Class 1 |
£844 |
£817 |
| Primary threshold |
£110 |
£139 |
| Employees' primary Class 1 rate between primary threshold and upper earnings limit |
11% |
12% |
| Employees' primary Class 1 rate above upper earnings limit |
1% |
2% |
| Employers' secondary Class 1 rate above secondary threshold |
12.8% |
13.8% |
| Class 2 rate |
£2.40 |
£2.50 |
| Class 2 small earnings exemption - per year |
£5,075 |
£5,315 |
| Class 3 rate |
£12.05 |
£12.60 |
| Class 4 lower profits limit - per annum |
£7,225 |
£7,229 |
| Class 4 upper profits limit - per annum |
£43,875 |
£42,475 |
| Class 4 rate between lower profits limit and upper profits limit |
8% |
9% |
| Class 4 rate above upper profits limit |
1% |
2% |