Tel : 01606 810729
Fax : 01606 810475
National Insurance
Registered by the Institute of Chartered Accountants in England and Wales to carry out company audit work
Registered Office : 98 Middlewich Rd, Northwich, Cheshire, CW9 7DA
Tel : 01606 810729 - Fax : 01606 810475 - Email: general@buxtonaccounting.co.uk
Members : D.W. Buxton B.Sc.(Jt Hons) ACA - G.J. Glover - LLP OC 308268 - Registered in England and Wales
Registered Office : 98 Middlewich Rd, Northwich, Cheshire, CW9 7DA
Tel : 01606 810729 - Fax : 01606 810475 - Email: general@buxtonaccounting.co.uk
Members : D.W. Buxton B.Sc.(Jt Hons) ACA - G.J. Glover - LLP OC 308268 - Registered in England and Wales
© Buxton Accounting LLP 2007
ICAEW
Inland Revenue
Lower earnings limit, primary Class 1
Upper earnings limit, primary Class 1
Primary threshold
Secondary threshold
Employees' primary Class 1 rate
Upper earnings limit, primary Class 1
Primary threshold
Secondary threshold
Employees' primary Class 1 rate
Employees' contracted-out rebate
Married women's reduced rate
Married women's reduced rate
Employers' secondary Class 1 rate
Employers' contracted-out rebate,
salary-related schemes
Employers' contracted-out rebate,
money-purchase schemes
Class 2 rate
Class 2 small earnings exception
Special Class 2 rate for
share fishermen
Special Class 2 rate for volunteer
development workers
Class 3 rate
Class 4 lower profits limit
Class 4 upper profits limit
Class 4 rate
Employers' contracted-out rebate,
salary-related schemes
Employers' contracted-out rebate,
money-purchase schemes
Class 2 rate
Class 2 small earnings exception
Special Class 2 rate for
share fishermen
Special Class 2 rate for volunteer
development workers
Class 3 rate
Class 4 lower profits limit
Class 4 upper profits limit
Class 4 rate
£90 per week
£770 per week
£105 per week
£105 per week
11% of £105.01 to £770 per week
1% above £770
£770 per week
£105 per week
£105 per week
11% of £105.01 to £770 per week
1% above £770
1.6%
4.85% of £25.01 to £770
1% above £770
12.8% above £105 per week
3.7%
1.4%
£2.30 per week
£4,825 per year
£2.30 per week
£4,825 per year
£2.95 per week
£4.50 per week
£8.10 per week
£5,435 per year
£40,040 per year
8% of £5,435 to £40,040 per year
1% above £40,040