National Insurance Contributions

Class 1 (Not contracted out)	Employer		Employee
Lower earning limit			£90
Payable on weekly earnings of
£105.01 - £770	12.8%		11%
Over £770	12.8%		1%
Over state retirement age	12.8%		Nil
Class 1 A On relevant benefits	12.8%		Nil
Class 2 Self employed			£2.30 pw
Limit of net earnings for exception			£4,825 pa
Class 3 Voluntary			£8.10 pw
Class 4* Self employed on profits
£5,435 - £40,040		8%
Excess over £40,040		1%

*Exemption applies if state retirement age was reached by 6 April 2008