Bolland & Burke Chartered Accountants - a wealth of knowledge at your disposal

National Insurance	Employer	Employee
Class 1 (not contracted out)
Payable on weekly earnings of £136.01 to £139	13.8%	Nil
Payable on weekly earnings of £139.01 to £817	13.8%	12%
Over £817	13.8%	2%
Over State Retirement Age	13.8%	Nil

Class 1A	On relevant benefits	13.8%	Nil
Class 2	Self Employed Limit of earnings for exemption		£2.50 per week £5,315 per year
Class 3	Voluntary		£12.60 per week
Class 4*	Self Employed on profits £7,225 - £42,475 Excess over £42,475		9% 2%

*exemption applies if state retirement age was reached by 6 April 2011.

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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TEL: 0845 371 4554

FAX: 0845 371 4555

Bolland & Burke Chartered Accountants - a wealth of knowledge at your disposal