The LEL, PT and ST are unchanged from 2015 2016, £112, £155 and £156 per week.

Upper Earnings limit increases from £815 to £827 a week.

UPL from £42,385 to £43,000 a year.

Employment allowance increased from £2,000 a year to £3,000 a year.

Rates unchanged for class 1 contributions.

Class 2 contributions unchanged for 2016 2017