National Insurance

Class 1 (employed) contracted in
Weekly earnings 2008/09 Rates
Employer Employee
Up to £ 105 Nil * Nil *
£105.01 - £770 12.8% ** 11% **
Over £770 12.8% ** £73.15 + 1% ***
*
Entitlement to contribution-based benefits retained for earnings between £90.01 and £105 per week.
**
On earnings above £105.
***
On earnings above £770.
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 £2.30
small earnings exception p.a. £4,825 p.a.
Class 3 (voluntary) flat rate per week £8.10
Class 4 (self-employed) 8% on profits between £5,435 and £40,040 plus 1% on profits over £40,040