Class | Eligibility | Rate for 2021/2022 |
---|
Class 1 |
Employed
Earning £184+ a week
Under state pension age
|
12% if earning between £184 and £967 a week
2% if earning over £967 a week
|
Class 2 |
Self-employed and profits of £6,515+ a year
Living abroad and working
| £3.05 a week |
Class 3 (Voluntary Contributions) |
Employed and earning less than £120 a week
Self-employed if they earn less than £6,515 a year
Living abroad and not working
Unemployed and not claiming benefits
Married woman or widow who stopped paying reduced rates
| £15.40 a week |
Class 4 | Self-employed with profits of £9,569 or more a year |
9% on profits between £9,569 and £50,270
2% on profits of £50,270 or more
|