|
|
National Insurance
|
Class 1 (employed)
Contracted in |
2010/11 Rates |
| Weekly earnings |
Employer |
Employee |
| Up to £110 |
Nil* |
Nil* |
| £110.01 - £844 |
12.8%** |
11%** |
| Over £844 |
12.8%** |
£80.74 +1%*** |
* Entitlement to contribution-based benefits retained for earnings between £97.01 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 p.a. £5,075 |
| 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 | | |
