National Insurance

Class 1 Employee’s Employer’s
Weekly earnings:    
On first £110 (£105) Nil   Nil
Between £110 – £844 (£105 – £770) 11% 12.8%
£844+ (£770+) 1% 12.8%

 

Class 4 (self employed persons) 2010/11 2009/10
Annual profits between £5,715 – £43,875 (£5,435 – £40,400)  8% 8% 
Profits in excess of £43,875 (£40,400) 1% 1%l