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National Insurance

National Insurance

Class 1 (employee)

Class 1 (employed) 2012/13

Class 1 (employed) 2013/14

Weekly earnings

Employee

Weekly earnings

Employee

Up to £146

Nil

Up to £149

Nil

£146.01 to £817

12%

£149.01 to £797

12%

Over £817

2%

Over £797

2%

Class 1 (employer)

Class 1 (employed) 2012/13

Class 1 (employed) 2013/14

Weekly earnings

Employer

Weekly earnings

Employer

Up to £144

Nil

Up to £148

Nil

Over £144

13.8%

Over £148

13.8%

Class 1A, Class 2 and Class 3

 

2012/13

2013/14

Class 1A (employer)
Employee taxable benefits*

13.8%

13.8%

Class 2 (self-employed)

£2.65 per week

£2.70 per week

Class 3 (voluntary contributions)

£13.25 per week

£13.55 per week

*Class 1A NICs are due by 19th July after the end of each tax year.

Class 4 (self-employed)

Class 4 (self-employed) 2012/13

Class 4 (self-employed) 2013/14

Limits

Limits

Lower profits limit

£7,605
per year

Lower profits limit

£7,755
per year

Upper profits limit

£42,475
per year

Upper profits limit

£41,450
per year

Rate between limits

9%

Rate between limits

9%

Rate above upper limit

2%

Rate above upper limit

2%

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