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.
Contribution levels from 1 January 2021
Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4,610.
Employee
| 4.0% January to June 2021 6.0% July to December 2021
|
|---|
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.
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 £484.05
|
|---|
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.
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.
Employee
| 4.0% October to December 2020 6.0%
|
|---|
Employer
| 6.5%
|
|---|
Table showing the Monthly Earnings Limits and maximum Class 2 contribution rate per month.
Upper Earnings Monthly Limit (UEL)
| £20,800
|
|---|
Standard Earnings Monthly Limit (SEL)
| £4,558
|
|---|
Lower Earnings Monthly Limit (LEL)
| £968
|
|---|
Maximum rate Class 2 contribution Standard Rate
| £975.80 £569.75 |
|---|
Contribution calculator
You can use our
contributions calculator to help you.
gov.je