National Insurance Contributions

Class 1 (Not contracted out)	Employer		Employee
Lower earning limit			£95
Payable on weekly earnings of
£110.01 - £844	12.8%		11%
Over £844	12.8%		1%
Over state retirement age	12.8%		Nil
Class 1 A On relevant benefits	12.8%		Nil
Class 2 Self employed			£2.40 pw
Limit of net earnings for exception			£5,075 pa
Class 3 Voluntary			£12.05pw
Class 4* Self employed on profits
£5,715 - £43,875		8%
Excess over £43,875		1%

*Exemption applies if state retirement age was reached by 6 April 2009