Social Security contribution levels

If you need previous years contribution levels contact us.

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

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

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

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

You can use our contributions calculator to help you.