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National Insurance


2006/07

Class 1 Employee Employer
NIC rate 11% 12.8%
No NICs on first £97 pw £97 pw
NICs charged up to £645 pw No limit

Class 1A Employer
On car and fuel benefits and most other taxable benefits: 12.8%
Class 2 (Self-employed)
£2.10 per week where earnings exceed £4,345 p.a.
Class 3 (Voluntary)
£7.55 pw
Class 4 (Self-employed)
8% on earnings between £5,035 & £33,540 & 1% over £33,540 pa

 

 

 

 

 

 

 

Email: bmc@brownmcleod.co.uk
Tel: 0114 2684747

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