National Insurance Contributions

Class 1 (not contracted out)	Employer	Employee
Lower earnings limit		£102
Payable on weekly earnings
£136.01 - £139	13.8%	Nil
£139.01 - £817	13.8%	12%
Over £817	13.8%	2%
Payable on monthly earnings
£589 - £602	13.8%	Nil
£602 - £3,540	13.8%	12%
Over £3,540	13.8%	2%
Men 65 and over and women from the date they qualify for state pension	13.8%	Nil
Employees' contracted-out rebate	1.6%
Married women's reduced rate between £139 and £817	5.85%
Employers' contracted-out rebate, salary-related schemes	3.7%
Employers' contracted-out rebate, money purchase schemes	1.4%

Class 1A (on relevant benefits)	13.8%	Nil

Class 1B (on PAYE settlement arrangement)	13.8%

Class 2 (self employed)	£2.50 per week
Class 2 contributions - share fishermen	£3.15 per week
Class 2 contributions - volunteer development workers	£5.10 per week
Limit of net earnings for exception	£5,315 per annum
Contributions cease at state retirement age
Class 3 (voluntary)	£12.60 per week

*Class 4 ( Self employed on profits)**
£7,225 to £42,475	9%
Excess over £42,475	2%
*Exemption applies if state retirement age was reached by 6 April 2011.

Maximum contributions
Class 1 or Class 1 & 2	£4,230 + of earnings over £817 p.w.
Class 2 and Class 4	£3,310.30 + of profits over £42,475 a year

Notes

For those earning between £139 per week and £817 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.
For children under 16, and employees over state pension age there are no national insurance contributions payable, but employers' contributions remain payable.