National Insurance Rates and Allowances
.
National Insurance Contributions |
2008-09 |
2009-10 |
|---|---|---|
| Employees' NI Payments On Earnings Between £5,460 - £40,400 (2008); £5,720 - £43,888 (2009) |
11% |
11% |
Employees' NI Payments On Earnings Above £40,400 (2008); £43,888 (2009) |
1% |
1% |
Employers' NI Payments On Employees' Earnings Above £5,460 (2008); £5,720 (2009) |
12.8% |
12.8% |
| | ||
| Self Employed Person's NI Payments Fixed - Class 2 (Per Annum) |
£119.60 |
£124.80 |
| Self Employed Person's NI On Profits - Class 4 Between £5,435 - £40,040 (2008); £5,715 - £43,875 (2009) |
8% |
8% |
Self Employed Person's NI On Profits - Class 4 Above £40,040 (2008); £43,875 (2009) |
1% |
1% |
| Voluntary NI Contributions - Class 3 (Per Annum) |
£421.29 |
£626.60 |