Rates and Allowances - National Insurance Contributions
| |
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 £5,075 p.a. |
| Class 4 (Self-employed) |
8% on profits between £5,715 and £43,875 plus 1% on profits over £43,875. |
