Mead Turner & Co. Ltd.
...National Insurance Contributions...
National Insurance Contributions (NIC) are normally payable by the self employed and employed. For year commencing 6th April 2007 :-
Employed - Class 1
| Employees | Employers | ||||||
| Weekly | Monthly | Annual | Weekly | Monthly | Annual | ||
| 0% | £100 | £433 | £5,200 | 0% | £100 | £433 | £5,200 |
| 11% | £670 | £2,903 | £34,840 | 12.8% | <--- Balance ---> | ||
| 1% | <--- Balance ---> | ||||||
There is no upper limit on employees and employers NIC, however note the lower rate for employees.
Self Employed
| Class 2 | Flat rate of £2.20 per week if earnings over £4,635 |
| Class 3 | Voluntary £7.80 per week |
| Class 4 | 8% on profits between £5,225 and £34,840 1% on profits in excess of £34,840 |