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National insurance contributions

Class 1 (not contracted out) Employer Employee
Lower earnings limit   £95
Payable on weekly earnings    
£110.01 - £844 12.8% 11%
Over £844 12.8% 1%
Payable on monthly earnings    
£477 - £3,657 12.8% 11%
Over £3,657 12.8% 1%
Men 65 and over and
women 60 and over		 12.8% Nil
Employees' contracted-out rebate 1.6%
Married women's reduced rate between £110 and £844 4.85%
Employers' contracted-out rebate, salary-related schemes 3.7%
Employers' contracted-out rebate, money purchase schemes 1.4%
   
Class 1A (on relevant benefits) 12.8% Nil
   
Class 1B (on PAYE settlement arrangement) 12.8%  
   
Class 2 (self employed) £2.40 per week
Class 2 contributions - share fishermen £3.05 per week
Class 2 contributions - volunteer development workers £4.75 per week
Limit of net earnings for exception £5,075 per annum
Contributions cease at state retirement age  
Class 3 (voluntary) £12.05 per week
   
Class 4 (* Self employed on profits)  
£5,715 to £43,875 8%
Excess over £43,875 1%
*Exemption applies if state retirement age was reached by 6 April 2009.
   
Maximum contributions  
Class 1 or Class 1 & 2 £4,279.22 1% of earnings over £844 p.w.
Class 2 and Class 4 £3,052.80 1% of profits over £43,875 a year

Notes

  1. For those earning between £95 per week and £844 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.
  2. For children under 16, men over 65 and women over 60 there are no national insurance contributions payable, but employers' contributions remain payable.

Did you know?

That the Government expects to receive £97.7 billion in National Insurance Contributions in the current tax year (2008/09 £96.4 billion)

Notes

  1. For those earning between £95 per week and £844 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.
  2. For children under 16, men over 65 and women over 60 there are no national insurance contributions payable, but employers' contributions remain payable.

Did you know?

That the Government expects to receive £97.7 billion in National Insurance Contributions in the current tax year (2008/09 £96.4 billion)