Farley And Partners

NATIONAL INSURANCE

Class 1 (not contracted out)

Employee Employer
Earnings per week
Up to £155 0%
Up to £156 0%
£155.01 – £815 12%
Over £156 13.8%*

 

* 0% under 21 on earnings up to £815 per week.

Class 1A

  On relevant beneits 13.8

 

Class 2

Self employed £2.80 per week
Small proits threshold £5,965 per annum

 

Class 3

Voluntary £14.10 per week

 

Class 4*

Self employed on proits £8,060-£42,385 9%
Over £42,385 2%

 

* Exemption applies if the state retirement age is reached by 6 April 2015.

Employment allowance

Per employer, per year £2,000*

 

* 1 claim only for companies in a group or under common control.

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