National Insurance

Tax Tables
Class 1 Employees Employers
NIC Rate
  12% 13.8%
No NIC charged on earnings up to
 £139 per week
 £136 per week
NIC charged at 12%/13.8% up to
£817 per week
 No Limit
NIC rate on earnings over £817 pw
 2% N/A
Class 1A 13.8% NIC on benefits in kind payable on 19th July after the end of the tax year.
Class 1B 13.8% payable on PAYE Settlement Agreement benefits, tax due 19th October after the end of the tax year.
Class 2 Self employed flat rate of £2.50 per week.
Class 3 Voluntary contributions at a rate of £12.60 per week.
   
Class 4 - Self-employed earning rate 2010/11 2011/12
Profits between £7,225 (£5,715) and £42,475 (£43,875) per annum 8% 9%
Profits in excess of £42,475 (£43,875) per annum 1%
 2%