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Tax Rates & Allowances

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National Insurance

2013/14 Class 1 (employed) contracted in rates

Employee Employer
Earnings per week % Earnings per week %
Up to £149 Nil* Up to £148 Nil
£149.01 - £797 12 Over £148 13.8
Over £797 2    
*Entitlement to contribution-based benefits retained for earnings between £109 and £149 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 £2.70
small earnings exception p.a. £5.725 p.a.
Class 3 (voluntary) flat rate per week £13.55
Class 4 (self-employed) 9% on profits between £7,755 and £41,450 plus 2% on profits over £41,450