Maidment Judd Chartered Accountants
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08/09 National Insurance
Class 1 (employed)
(contracted in)		 2008/09 Rates
Weekly earnings
Employer
Employee
Up to £105
Nil*
Nil*
£105.01 - £770
12.8%**
11%**
Over £770
12.8%**
1%
* Entitlement to contribution-based benefits retained for earnings between £90.01 and £105 per week.
** On earnings above £105.

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 £2.30
Class 3 (voluntary) flat rate per week £8.10
Class 4 (self-employed) 8% on profits between £5,435 and £40,040 plus 1% on profits over £40,040

 

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