Bolland & Burke Chartered Accountants - a wealth of knowledge at your disposal
| National Insurance | 2009-10 | 2009-10 |
| Class 1 (not contracted out) | Employer | Employee |
| Payable on weekly earnings of £110 - £844 | 12.8% | 11% |
| Payable on weekly earnings of over £844 | 12.8% | 1% |
| Over state retirment age | 12.8% | Nil |
| Class 1A | On relevant benefits | 12.8% | Nil |
| Class 2 | Self Employed Limit of earnings for exemption | £2.70 p/w £5,075 p.a. | |
| Class 3 | Voluntary | £12.05 p/w | |
| Class 4* | Self Employed on profits -£5,715-£43,875 - excess over £43,875 | 8% 1% |
*exemption applies if state retirement age was reached by 6 April 2009.
Please Note: The figures in this tax guide are for guidance only. Professional advice should be obtained before acting on the information and no responsibility can be accepted for any loss however caused resulting from actions taken or not-taken as a result of the information on this page.
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FAX: 0845 371 4555
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119 Bruntsfield Place Edinburgh EH10 4EQ | Tel: 0845 371 4554
