| Class 1 (employed) Contracted in |
2009/10 Rates
|
|
| Weekly earnings | Employeur | Employé |
| Jusqu'à £110 | Nil* | Nil* |
|
£110.01 - £844
|
12.8%** | 11%** |
| Au delà de £844 | 12.8%** | £80.74 +1%*** |
| * Entitlement to contribution-based benefits retained for earnings between £95.01 and £110 per week. ** On earnings above £110. *** On earnings above £844. |
||
| Class 1A (employers) | 12.8% on employee taxable benefits |
| Class 1B (employers) | 12.8% on PAYE Settlement Agreements |
| Class 2 (self-employed) | flat rate per week £2.40 small earnings exception £5,075 p.a. |
| Class 3 (voluntary) | flat rate per week £12.05 |
| Class 4 (self-employed) | 8% on profits between £5,715 and £43,875 plus 1% on profits over £43,875 |










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