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National Insurance


Class 1 (employed)
Contracted in
2009/10 Rates
Weekly earnings Employeur Employé
Jusqu'à £110 Nil* Nil*
£110.01 - £844
 12.8%** 11%**
Au delà de £844 12.8%** £80.74 +1%***
* Entitlement to contribution-based benefits retained for earnings between £95.01 and £110 per week.
** On earnings above £110.
*** On earnings above £844.
     

Class 1A (employers) 12.8% on employee taxable benefits
Class 1B (employers) 12.8% on PAYE Settlement Agreements
Class 2 (self-employed) flat rate per week £2.40
small earnings exception £5,075 p.a.
Class 3 (voluntary) flat rate per week £12.05
Class 4 (self-employed) 8% on profits between £5,715 and £43,875 plus 1% on profits over £43,875