Social Security contribution levels

Contribution levels for 2023

Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £5,060.

Employers must pay a 2.5% rate on their employees' earnings, between the Standard Earnings Limit and the Upper Earnings Limit (£23,072) in 2023.

Who must pay	Percentage of wage to be contributed
Employee	6%
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 Limit (UEL)	£23,072
Standard Earnings Limit (SEL)	£5,060
Lower Earnings Limit (LEL)	£1,080
Maximum rate class 2 contribution	£1,082.80
Standard rate	£632.50

Minimum earnings threshold

The threshold that you must pay the primary and secondary contributions.

Minimum earnings threshold guidance

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

Contribution levels for 2022

Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4,764.

Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit and the Upper Earnings Limit (£21,724) in 2022.

Who must pay	Percentage of wage to be contributed
Employee	6% January to September 4% October to December
Employer	6.5%

Who must pay

Percentage of wage to be contributed

Employee

6% January to September

4% October to December

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)	£21,724
Standard Earnings Monthly Limit (SEL)	£4,764
Lower Earnings Monthly Limit (LEL)	£1,016
Maximum rate Class 2 contribution Standard Rate	£1,019.50 January to September £924.22 October to December £595.50 January to September £500.22 October to December

Minimum earnings threshold

The threshold that you must pay the primary and secondary contributions.

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

Contribution levels for 2021

Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4,610.

Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit (£4,610) and the Upper Earnings Limit (£21,030) in 2021.

Who must pay	Percentage of wage to be contributed
Employee	4.0% January to June 6.0% July to December
Employer	6.5% up to £4,610 then an additional 2.5% between £4,610 and £21,030

Who must pay

Percentage of wage to be contributed

Employee

4.0% January to June

6.0% July to December

Employer

6.5% up to £4,610 then an additional 2.5% between £4,610 and £21,030

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)	£21,030
Standard Earnings Monthly Limit (SEL)	£4,610
Lower Earnings Monthly Limit (LEL)	£980.00
Maximum rate Class 2 contribution Standard Rate	£894.55 January to June £986.75 July to December £484.05

Contribution calculator

You can use our contributions calculator to help you.