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
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 |
You can use our contributions calculator to help you.