Employer contribution rates for earlier years

​​​2023 contribution rates​

​​​​​​​Minimum earnings threshold

​​​Payment period	​Threshold
​Paid weekly	​​£115
​Paid every 2 weeks	​£230
​Paid every 4 weeks	​£460
​Paid monthly	​£499

​​​​​​​Class 1 contributions

​Class 1 contribution	​​Percentage
​Primary	​6%
​Secondary	​6.5% up t​o the SEL
​Secondary	​2.5% between the SEL and UEL

​Earnings limit	​​Monthly earnings
​Standard Earnings Limit (SEL)	​£5,060
​Upper Earnings Limit (UEL)	​£23,072

​

​​2022 contribution rates​

​​​​​​​Minimum earnings threshold

​​​Payment period	​Threshold
​Paid weekly	​​£101
​Paid every 2 weeks	​£202
​Paid every 4 weeks	​£404
​Paid monthly	​£438

​​​​​​​Class 1 contributions

​Class 1 contribution	​​Percentage
​Primary (January to September)	​6%
​Primary (October to December)	​4%
​Secondary	​6.5% up to the SEL
​Secondary	​2.5% between the SEL and UEL

​Earnings limit	​​Monthly earnings
​Standard Earnings Limit (SEL)	​£4,764
​Upper Earnings Limit (UEL)	​£21,724

​