| Class 1 (Employees) | |||
| Contracted In | Contracted Out | ||
| Salary Related | Money Purchase | ||
| Employee contributions | |||
| - on earnings between £105.01 and £770pw | 11.0% | 9.4% | 9.4% |
| - on earnings above £770pw | 1.0% | 1.0% | 1.0% |
| Employer contributions | |||
| - on earnings between £105.01 and £770pw | 12.8% | 9.1% | 11.4% |
| - on earnings above £770pw | 12.8% | 12.8% | 12.8% |
| Employer contributions (at 12.8%) are due on most benefits in kind and on tax paid on an employee's behalf under a PAYE settlement agreement. | |||
| Class 2 (Self-employed) | |||
| Flat rate per week | £2.30 | ||
| Small earnings exception: profits per annum | £4,825 | ||
| Class 3 (Voluntary) | |||
| Flat rate per week | £8.10 | ||
| Class 4 (Self-employed) | |||
| On profits £5,435 - £40,040 | 8.0% | ||
| On profits over £40,040 | 1.0% | ||