On
earnings of:
(a) on first £97.00 per week
(b) £97.01
to £645.00 per week
nil
11%
nil
9.4%
(c)
Over £645 per week
1%
1%
Employer Earnings bracket
Up to
£97.00 per week
nil
nil
£97.01
to £645 per week
12.8%
12.8%
Over
£645
12.8%
12.8%
* Contracted out salary related
scheme
** Contracted out money purchase scheme
Class 1A: on car & fuel benefit and most other taxable benefits: 12.8%
Class 2 Self-employed: Weekly rate £2.10 once earnings over £4,465 p.a.
Class 3 Voluntary: Weekly rate £7.55; £392.60 per annum.
Class 4 Self-employed: 8% on annual profits between £5,035-£33,540 and 1% above £33,540.
