| Earnings Brackets |
| Bracket 1
from LEL | (Weekly)
(Monthly) (Yearly) | 61.00
265.00 3172.00 | 109.99
476.99 5719.99 |
| Bracket 2
| (Weekly)
(Monthly) (Yearly) | 110.00
477.00 5720.00 | 154.99
671.99 8059.99 |
| Bracket 3
| (Weekly)
(Monthly) (Yearly | 155.00
672.00 8060.00 | 209.99
909.99 10919.99 |
| Bracket 4
| (Weekly)
(Monthly) (Yearly | 210.00
910.00 10920.00 | 455.00
1972.00 23660.00 |
| Bracket 5
over UEL | (Weekly)
(Monthly) (Yearly | Over 455.00
Over 1972.00 Over 23660.00 |
| Percentage Rates | Employee % Rate | Employer % Rate |
| Not Contracted-out
Bracket 1 Bracket 2 Bracket 3 Bracket 4 Bracket 5 | On first £61
2 2 2 2 * | Over £61
10 10 10 10 * | On all earnings
3.0 5.0 7.0 10.2 10.2 |
| Contracted-out | On first £61 | Over £62 | On first £61 | Over £61 | Over UEL |
| Bracket 1 | 2 | 8.2 | 3.0 | 0.0 | |
| Bracket 2 | 2 | 8.2 | 5.0 | 2.0 | |
| Bracket 3 | 2 | 8.2 | 7.0 | 4.0 | |
| Bracket 4 | 2 | 8.2 | 10.2 | 7.2 | |
| Bracket 5 | * | * | 10.2 | 7.2 | 10.2 |
| Married Woman | 3.85* | 3.85* |
*Employees do not pay contributions on earnings over the weekly, monthly or yearly Upper Earnings Limit.
