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Tax Tables

National Insurance

Class 1

Employees

Employers

Weekly earnings

On first £105.00 (£100.00)

NIL

NIL

£105.01 to £770.00 (£100.01 to £660.00)

11%

12.80%

£770.00+ (£670.00+)

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 emplyed flat rate of £2.30 (£2.20) per week.
Class 3	Voluntary contributions at a rate of £8.10 (£7.80) per week.

Class 4 - Self-employed earning rate	2008/09	2007/08
Profits between £5,435 (£5,225) and £40,040 (£34,840) per annum	8%	8%
Profits in excess of £40,040 (£34,840) per annum	1%	1%

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