Online Resources

Home Resource Centre Tax Tables National Insurance

Tax Tables

National Insurance


Class 1

Employees

Employers

Weekly earnings 2012/2013

 

 

On first £146 (£144 for Employers)

NIL

NIL

£146.01 to £817.00 (£144.01 to £817.00 for Employers)

12%

13.8%

£817.01 and above

2%

13.8%


Class 1A

13.8% NIC on benefits in kind payable on 19th/22nd July after the end of the tax year.

Class 1B

13.8% payable on PAYE Settlement Agreement benefits, tax due 19th/22nd October after the end of the tax year.

Class 2

Self employed flat rate of £2.65 per week.

Class 3

Voluntary contributions at a rate of £13.25 per week.

 

 

Class 4 - Self-employed earning rate

2012/13

2011/12

Profits between £7,605 (£7,225) and £42,475 (£42,475) per annum

9%

9%

Profits in excess of £42,475 (£43,875) per annum

2%

2%


Back to Tax Tables

© 2012