| Class 1 for those in PAYE employment |
2014/15 | 2013/14 | 2012/13 |
| Lower Earnings Limit (The level below which no SSP, SMP etc. is payable) |
£111 per week | £109 per week | £107 per week |
| Primary Threshold (The level at which employee starts paying National Insurance) |
£153 per week | £149 per week | £146 per week |
| Secondary Threshold (The level at which employer starts paying National Insurance) |
£153 per week | £148 per week | £144 per week |
| Upper Earnings Limit (The level up to which employees pay full rate National Insurance) |
£805 per week | £797 per week | £817 per week |
| Employee’s full rate payable on earnings between Primary Threshold and Upper Earnings Limit |
12% | 12% | 12% |
| Employee’s reduced rate payable on earnings over Upper Earnings Limit |
2% | 2% | 2% |
| Employer’s liability payable on all earnings over Secondary Threshold |
13.8% | 13.8% | 13.8% |
| Class 2 for those who are self-employed |
2014/15 | 2013/14 | 2012/13 |
| Class 2 contributions (Normally paid monthly by direct debit). See also Class 4 below |
£2.75 per week | £2.70 per week | £2.65 per week |
| Can apply for exemption if annual earnings less than. |
£5,885 | £5,725 | £5,595 |
| Class 3 for unemployed (voluntary) |
2014/15 | 2013/14 | 2012/13 |
| Class 3 contribution |
£13.90 per week | £13.55 per week | £13.25 per week |
| Class 4 for those who are self-employed |
2014/15 | 2013/14 | 2012/13 |
| Lower Profits Limit per annum |
£7,956 | £7,755 | £7,605 |
| Upper Profits Limit per annum |
£41,865 | £41,450 | £42,475 |
| Class 4 rate between Lower Profits Limit and Upper Profits Limit |
9% | 9% | 9% |
| Class 4 rate above Upper Profits Limit |
2% | 2% | 2% |