Tax Tables - National Insurance Contributions

National Insurance Contributions

Class 1 (Employees) Not Contracted out of State Second Pension S2P
2008/09	2007/08
Employee:	Employee:
No NICs where earnings are up to £105 a week 11% NICs on £105.01-£770 a week 1% NICs over £770 a week	No NICs where earnings are up to £100 a week 11% NICs on £100.01-£670 a week 1% NICs over £670 a week
Employer:	Employer:
No NICs on the first £105 a week 12.8% NICs over £105 a week	No NICs on the first £100 a week 12.8% NICs over £100 a week

Contracted-out S2P rebate	2008/09	2007/08
Reduction on band earnings	£90.01-£770 pw	£87.01-£670 pw
Employer rate reduction
Salary-related scheme	3.7%	3.7%
Money-purchase scheme	1.4%	1.4%
Employee rate reduction	1.6%	1.6%

Class 1A (Employers)	2008/09	2007/08
Most taxable employee benefits	12.8%	12.8%

Class 2 (Self-Employed)	2008/09	2007/08
Flat rate	£2.30 pw £119.60 pa	£2.20 pw £114.40 pa
If earnings over	£4,825 pa	£4,635 pa

Class 4 (Self-Employed) *	2008/09	2007/08
On profits	£5,435-£40,040 pa 8%	£5,225-£34,840 pa 8%
	Over £40,040 pa 1%	Over £34,840 pa 1%

* Unless over state pension age on 6 April

Class 3 (Voluntary)	2008/09	2007/08
Flat rate	£8.10pw £421.20 pa	£7.80pw £405.60 pa