Home Resource Centre Tax Tables National Insurance

Tax Tables

National Insurance

Class 1

Employees

Employers

Weekly earnings

On first £110.00 (£105.00)

NIL

NIL

£110.01 to £844.00 (£105.01 to £770.00)

11%

12.80%

£844.00+ (£770.00+)

1%

12.80%

Class 1A	12.8% NIC on benefits in kind payable on 19th July after the end of the tax year.
Class 1B	12.8% payable on PAYE Settlement Agreement benefits, tax due 19th October after the end of the tax year.
Class 2	Self employed flat rate of £2.40 per week.
Class 3	Voluntary contributions at a rate of £12.05 per week.

Class 4 - Self-employed earning rate	2010/11	2009/10
Profits between £5,715 (£5,435) and £43,875 (£40,040) per annum	8%	8%
Profits in excess of £43,875 (£40,040) per annum	1%	1%

Back to Tax Tables