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National Insurance
2013/14 Class 1 (employed) contracted in rates |
| Employee |
Employer |
| Earnings per week |
% |
Earnings per week |
% |
| Up to £149 |
Nil* |
Up to £148 |
Nil |
| £149.01 - £797 |
12 |
Over £148 |
13.8 |
| Over £797 |
2 |
|
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| *Entitlement to contribution-based benefits retained for earnings between £109 and £149 per week. |
| Class 1A (employers) |
13.8% on employee taxable benefits |
| Class 1B (employers) |
13.8% on PAYE Settlement Agreements |
| Class 2 (self-employed) |
flat rate per week £2.70
small earnings exception p.a. £5.725 p.a. |
| Class 3 (voluntary) |
flat rate per week £13.55 |
| Class 4 (self-employed) |
9% on profits between £7,755 and £41,450 plus 2% on profits over £41,450 |
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