Employers must pay a 2% rate on their employees’ earnings, between the Standard Earnings Limit (£4,180) and the Upper Earnings Limit (£13,828).
Contribution levels from 1 January 2017
Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4,180
| Employee | 6.0% |
|---|
| Employer | 6.5% |
|---|
Table showing the Monthly Earnings Limits and maximum Class 2 contribution rate per month
| Upper Earnings Monthly Limit (UEL) | £13,828 |
|---|
| Standard Earnings Monthly Limit (SEL) | £4,180 |
|---|
| Lower Earnings Monthly Limit (LEL) | £884 |
|---|
| Maximum rate Class 2 contribution | £715.46 |
|---|
Contribution calculator
You can use our contributions calculator to help you.
Contributions calculator
gov.je