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National Insurance
2012/13 Class 1 (employed) contracted in rates |
| Employee |
Employer |
| Earnings per week |
% |
Earnings per week |
% |
| Up to £146 |
Nil* |
Up to £144 |
Nil |
| £146.01 - £817 |
12 |
Over £144 |
13.8 |
| Over £817 |
2 |
|
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| * Entitlement to contribution-based benefits retained for earnings between £107 and £146 per week. |
| Class 1A (employers) |
13.8% on employee taxable benefits |
| Class 1B (employers) |
13.8% on PAYE Settlement Agreements |
| Class 2 (self-employed) |
flat rate per week £2.65
small earnings exception p.a. £5.595 p.a. |
| Class 3 (voluntary) |
flat rate per week £13.25 |
| Class 4 (self-employed) |
9% on profits between £7,605 and £42,475 plus 2% on profits over £42,475 |
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