Class 1 NIC Contributions 2012/2013

Employee – Not Contracted Out

Earnings up to £146 a week                      NIL

Earnings £146.01 – £817 a week            12.0%

Earnings £817.01 +                                   2.0%

Employer

Earnings up to £144 a week                       NIL

Earnings £144.01 +                                  13.8%