Rates and Allowances - National Insurance Contributions

	Employer	Employee
Up to £105	Nil *	Nil *
£105.01-£770	12.8% **	11% **
Over £770	12.8% **	1%
Men 65 and over and women 60 and over	As above	Nil

* Entitlement to contribution-based benefits retained for earnings between £90.01 and £105 per week. ** On earnings above £105

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 £2.30 small earnings exception £4,825 p.a.
Class 4 (Self-employed)	8% on profits between £5,435 and £40,040 plus 1% on profits over £40,040.