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 £97.01 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