National Insurance
| On first £110.00 (£105.00) | NIL | NIL | £110.01 to £844.00 (£105.01 to £770.00) | 11% | 12.80% | £844.00+ (£770.00+) | 1% | 12.80% |
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Class 1A | 12.8% NIC on benefits in kind payable on 19th July after the end of the tax year. | Class 1B | 12.8% payable on PAYE Settlement Agreement benefits, tax due 19th October after the end of the tax year. | Class 2 | Self employed flat rate of £2.40 per week. | Class 3 | Voluntary contributions at a rate of £12.05 per week. | | | Profits between £5,715 (£5,435) and £43,875 (£40,040) per annum | 8% | 8% | Profits in excess of £43,875 (£40,040) per annum | 1% | 1% |
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