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NATIONAL INSURANCE
Class 1
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Weekly earnings
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Employer
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Employee
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Up to £110
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Nil
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Nil
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£110 - £844
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12.8%
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11%
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Over £844
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12.8%
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£80.74 + 1%
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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 £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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