Employer's On-Costs
| NICs category letter | A (Contracted-in) | D (Contracted-out) | C (Over state pension age) |
|---|---|---|---|
|
Earnings at or above LEL up to and including ST (£464-£624) |
0% | 0% | 0% |
|
Earnings above ST up to and including PT (£624.01-£634) |
13.80% | 10.40% | 13.80% |
|
Earnings above PT up to and including UAP (£634.01-£3,337) |
13.80% | 10.40% | 13.80% |
|
Earnings above UAP up to and including UEL £3,337.01-£3,350) |
13.80% | 13.80% | 13.80% |
|
Balance of earnings above UEL £3,540.01+ |
13.80% | 13.80% | 13.80% |
| NICs rebate on earnings above LEL, up to and including ST | N/A | 3.40% | N/A |
Superannuation from October 2012
| Scheme | % Contribution |
|---|---|
| OSPS |
21.50 |
| USS |
16.00 |
| NHS |
14.00 |