Tax Data

National Insurance Contributions

Class 1 (not contracted out)	Employer	Employee
Payable on weekly earnings of
£95 (lower earnings limit) to £110	0%	0%
£110.01 - £770 (upper accrual point)	12.8%	11%
£770.01 - £844 (upper earnings limit)	12.8%	11%
Over £844	12.8%	1%
Over state retirement age, the employee contribution is Nil

Class 1A (on relevant benefits)	12.8%	Nil

Class 1B (on PAYE settlement arrangement)	12.8%	Nil

Class 2 (Self employed)	£2.40 per week
Limit of net earnings for exception	£5,075 per annum

Class 3 (Voluntary)	£12.05 per week

*Class 4 ( Self employed on profits)**
£5,715 to £43,875	8%
Excess over £43,875	1%
*Exemption applies if state retirement age was reached by 6 April 2009.

Note

For those earning between £95 per week and £770 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.

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