National Insurance

Class 1 (employed)
contracted in
2010/11 Rates
Weekly earnings
Employer
Employee
Up to £110
Nil*
Nil*
£110.01 - £844
12.8%**
11%**
Over £844
12.8%**
£80.74 +1%***
* Entitlement to contribution-based benefits retained for earnings between £95.01 and £110 per week.
** On earnings above £110.
*** On earnings above £844.

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 p.a. £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