Resources

Tax Tables

National Insurance

Class 1

Employees

Employers

Weekly earnings 2012/2013

On first £146 (£144 for Employers)

NIL

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

12%

13.8%

£817.01 and above

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%

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