Useful Tools

Tax Tables

National Insurance

Class 1

Employees

Employers

Weekly earnings

On first £139 (£110.00) (£136 for Employers)

NIL

£139.01 to £817.00 (£110.01 to £844.00)

12%

13.8%

£817.00+ (£844.00+)

13.8%

Class 1A	13.8% NIC on benefits in kind payable on 19th/22nd July after the end of the tax year.
Class 1B	13.8% payable on PAYE Settlement Agreement benefits, tax due 19th/22nd October after the end of the tax year.
Class 2	Self employed flat rate of £2.50 per week.
Class 3	Voluntary contributions at a rate of £12.60 per week.

Class 4 - Self-employed earning rate	2011/12	2010/11
Profits between £7,225 (£5,715) and £42,475 (£43,875) per annum	9%	8%
Profits in excess of £42,475 (£43,875) per annum	2%	1%