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Tax Rates & Allowances

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National Insurance

2012/13 Class 1 (employed) contracted in rates

Employee Employer
Earnings per week % Earnings per week %
Up to £146 Nil* Up to £144 Nil
£146.01 - £817 12 Over £144 13.8
Over £817 2    
* Entitlement to contribution-based benefits retained for earnings between £107 and £146 per week.
Class 1A (employers) 13.8% on employee taxable benefits
Class 1B (employers) 13.8% on PAYE Settlement Agreements
Class 2 (self-employed) flat rate per week £2.65
small earnings exception p.a. £5.595 p.a.
Class 3 (voluntary) flat rate per week £13.25
Class 4 (self-employed) 9% on profits between £7,605 and £42,475 plus 2% on profits over £42,475