Tax Tables

National Insurance

Class 1 (not contracted out) Employer Employee
Lower earnings limit £87
payable on weekly earnings of £100.01 - £670 12.8% 11%
Over £670 12.8% 1%
over state retirment age As above Nil
Class 1A On relevant benefits 12.8% Nil
Class 2 Self Employed £2.20 per week
Limit of net earnings for exception £4,635 per annum
Class 3 Voluntary £7.80 per week
Class 4* Self employed on profits £5,225 - £34,840 8%
Excess over £34,840 1%

* Exemption applies if state retirement age was reached by 6 April 2007