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



