National Insurance

Class 1 (employed)
contracted in		 2008/09 Rates
Weekly earnings
Employer
Employee
Up to £105
Nil*
Nil*
£105.01 - £770
12.8%**
11%**
Over £770
12.8%**
£73.15 +1%***
* Entitlement to contribution-based benefits retained for earnings between £90.01 and £105 per week.
** On earnings above £105.
*** On earnings above £770.

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 p.a. £4,825 p.a.

Class 3 (voluntary)

 flat rate per week £8.10

Class 4 (self-employed)

 8% on profits between £5,435 and £40,040 plus 1% on profits over £40,040