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Menu of rates »
National Insurance
Class 1 (employed)
contracted in |
2010/11 Rates |
| Weekly earnings |
Employer
|
Employee
|
| Up to £110 |
Nil*
|
Nil*
|
| £110.01 - £844 |
12.8%**
|
11%**
|
| Over £844 |
12.8%**
|
£80.74 +1%***
|
* Entitlement to contribution-based benefits retained for earnings between £97.01 and £110 per week.
** On earnings above £110.
*** On earnings above £844. |
| 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 £2.40
small earnings exception p.a. £5.075 p.a. |
| Class 3 (voluntary) |
flat rate per week £12.05 |
| Class 4 (self-employed) |
8% on profits between £5,715 and £43,875 plus 1% on profits over £43,875 |
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