Class 1 Contracted In:
| Payable on weekly earnings of | Employee | Employer |
| Up to £105 (£100) | 0% (0%) | 0% (0%) |
| £105.01 - £770 (£100.01 - £670) | 11% (11%) | 12.8% (12.8%) |
| Over £770 (£670) | 1% (1%) | 12.8% (12.8%) |
Contracted Out:
Employees the 11% (11%) rate reduces to 9.4% (9.4%)
Class 2 (flat rate for self employed) £2.30 (£2.20) per week. (small earnings exception:£4,825p.a.)
Class 3 (voluntary) (£8.10) (£7.80) per week.
Class 4 (self employed) 8% (8%) profits between £5,435 (£5,225) and £40,040 (£34,840) per annum and 1% (1%) on profits above £40,040 (£34,840).