| Earnings Brackets |
| Bracket 1
From LEL | (Weekly)
(Monthly) (Yearly) | 62.00
269.00 3224.00 | 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 | 465.00
2015.00 24180.00 |
| Bracket 5
over UEL | (Weekly)
(Monthly) (Yearly) | Over 465.00
Over 2015.00 Over 24180.00 |
| Percentage Rates | Employee % Rate | Employer Percentage Rate |
| Not Contracted-out
Bracket 1 Bracket 2 Bracket 3 Bracket 4 Bracket 5 | On first £62
2 2 2 2 * | Over £62
10 10 10 10 * | On all earnings
3.0 5.0 7.0 10.0 10.0 |
| Contracted-out |
COSR | COMP |
| On first £62 | Over £62 | On first £62 | Over £62 | Over UEL | On first £62 | Over £62 | Over UEL | |
| Bracket 1 | 2 | 8.4 | 3.0 | 0.0 | 3.0 | 1.5 | ||
| Bracket 2 | 2 | 8.4 | 5.0 | 2.0 | 5.0 | 3.5 | ||
| Bracket 3 | 2 | 8.4 | 7.0 | 4.0 | 7.0 | 5.5 | ||
| Bracket 4 | 2 | 8.4 | 10.0 | 7.0 | 10.0 | 8.5 | ||
| Bracket 5 | * | * | 10.0 | 7.0 | 10.0 | 10.0 | 8.5 | 10.0 |
| Married Woman | 3.85* | 3.85* |
*Employees do not pay contributions on earnings over the weekly, monthly or yearly Upper Earnings Limit
