National Insurance Contributions

Class 1 (not contracted out)

Employee contributions on earnings between :-

£110.01 and £844 per week - 11%

Employee contributions on earnings over :-

£844 per week - 1%

Employer contributions on earnings over £110.01 per week - 12.8%

Employer contributions at 12.8% are due on most benefits in kind and on tax paid on an employees behalf under a PAYE settlement agreement.

Class 2 (Self-employed)

Flat rate per week - £2.40

Small earnings exception: profits per annum - £5,075

Class 3 (Voluntary)

Flat rate per week - £12.05

Class 4 (Self-employed)*

On profits £5,715 - £43,875 - 8%

On profits over £43,875 - 1%

* Exemption applies if state retirement age was reached by 6 April 2010.