National Insurance

2011/12 Class 1 (employed) contracted in rates
Employee Employer
Earnings per week % Earnings per week %
Up to £139 Nil* Up to £136 Nil
£139.01 - £817 12 Over £136 13.8
Over £817 2    
* Entitlement to contribution-based benefits retained for earnings between £102 and £139 per week.
Class 1A (employers) 13.8% on employee taxable benefits
Class 1B (employers) 13.8% on PAYE Settlement Agreements
Class 2 (self-employed) flat rate per week £2.50
small earnings exception p.a. £5.315 p.a.
Class 3 (voluntary) flat rate per week £12.60
Class 4 (self-employed) 9% on profits between £7,225 and £42,475 plus 2% on profits over £42,475