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National Insurance Contributions
| 2008-2009 | 2007-2008 | |
|---|---|---|
|
Employees Class 1 NIC |
Earnings pw 0% up to £105 11% on £105.01-£770 9.4% on £105.01-£770 1% over £770 |
Earnings pw 0% up to £100 11% on £100.01-£670 9.4% on £100.01-£670 1% over £670 |
| Employers Class 1 NIC Contracted in Below £105/£100 Over £105/£100 Contracted out * Below £105/£100 Over £105/£100 Over £770/£670 |
SR MP |
|
| Class 2- Self employed rate Small earnings exception |
£2.30 per week £4,825 per annum |
£2.20 per week £4,635 per annum |
| Class 3 - Voluntary rate | £8.10 per week | £7.80 per week |
| Class 4 - Self employed rate Lower limit of earnings Upper limit of earnings 1% on earnings over |
£40,040 per annum |
|
Notes
SR = Salary related scheme MP = Money purchase scheme
