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National Insurance

Class 1 (employed) contracted in	2010/11 Rates
Weekly earnings	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 p.a. £5.075 p.a.
Class 3 (voluntary)	flat rate per week £12.05
Class 4 (self-employed)	8% on profits between £5,715 and £43,875 plus 1% on profits over £43,875

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