Class 1: Employed Earnings

Earnings up to £149 a week                                                                                   NIL

Earnings between £149.01 and £770 a week                                                      12.0%

Earnings between £770.01 and £797 a week                                                      12.0%

Earnings over £797 a week                                                                                    2.0%

Rebate on earnings between £109.01 and £149 a week                                       NIL

Employer costs

Earnings up to £148 a week                                                                                     NIL

Earnings between £148.01 and £770 a week                                                        13.8%

Earnings over £770 a week                                                                                    13.8%

Rebate on earnings between £109.01 and £148 a week                                         NIL