Social Security contribution levels

Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit (£4,558) and the Upper Earnings Limit (£20,800) in 2020

Contribution levels from 1 January 2020

Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4,558.

Who must pay	Percentage of wage to be contributed
Employee	6.0%
Employer	6.5%

Table showing the Monthly Earnings Limits and maximum Class 2 contribution rate per month.

Monthly Earnings Limit	Amount per month
Upper Earnings Monthly Limit (UEL)	£20,800
Standard Earnings Monthly Limit (SEL)	£4,558
Lower Earnings Monthly Limit (LEL)	£968.00
Maximum rate Class 2 contribution Standard Rate	£975.80 £569.75

Contribution levels from 1 January 2019

Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4,442.

Who must pay	Percentage of wage to be contributed
Employee	6.0%
Employer	6.5%

Table showing the Monthly Earnings Limits and maximum Class 2 contribution rate per month.

Monthly Earnings Limit	Amount per month
Upper Earnings Monthly Limit (UEL)	£14,686
Standard Earnings Monthly Limit (SEL)	£4,442
Lower Earnings Monthly Limit (LEL)	£940
Maximum rate Class 2 contribution Standard Rate	£760.13 £555.25

Contribution calculator

You can use our contributions calculator to help you.