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 January to June
£986.75 July to December
£484.05
|
|---|
Contribution levels from 1 January 2022
Table showing percentage of wage that must be contributed per month up to the Standard Earnings Limit of £4764.
Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit (£4,764) and the Upper Earnings Limit (£21,724) in 2022.
Employee
| 6% January to December 2022
|
|---|
Employer
| 6.5%
|
|---|
Table showing the Monthly Earnings Limits and maximum Class 2 contribution rate 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
£595.50
|
|---|
Contribution calculator
You can use our
contributions calculator to help you.
gov.je