| Employee primary threshold (annual) | £12,570 | £12,570 |
| Employee upper earnings limit (annual) | £50,270 | £50,270 |
| Employee Class 1 main rate | 8% | 8% |
| Employee Class 1 upper rate | 2% | 2% |
| Employer secondary threshold (annual) | £5,000 | £5,000 |
| Employer Class 1 rate | 15% | 15% |
| Class 1A benefits rate | 15% | 15% |
| Class 4 lower profits limit | £12,570 | £12,570 |
| Class 4 upper profits limit | £50,270 | £50,270 |
| Class 4 main rate | 6% | 6% |
| Class 4 upper rate | 2% | 2% |
| Class 2 small profits threshold | £7,105 | £6,845 |
| Class 2 voluntary weekly rate | £3.65 | £3.50 |
| Class 3 voluntary weekly rate | £18.40 | £17.75 |
