National Insurance

Class 1 (employed)
contracted in 2009/10 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

Back to Tax Rates 2009/10

Bayliss Ware Ltd. Chartered Accountants.
Registered office: 9 Stratfield Park, Elettra Avenue, Waterlooville, Hants, PO7 7XN
Registered in England. Company No.: 3180843
VAT Number: 675 9982 55
Email: info(at)baylissware.com | Telephone: 023 9279 9744 | Fax: 023 9279 9755