National insurance rates
The following national insurance rates apply.
| Class | Rates | 2006/2007 | 2005/2006 |
|---|---|---|---|
| Class 1 (earnings related) | Lower earnings limit | £84 | £82 |
| Upper earnings limit (employees only) | £645 | £630 | |
| Earnings threshold (employees only) | £97 | £94 | |
| Employee rate (standard) | 11%(of £97.01 to £645), 1% (above £645) | 11%(of £94.01 to £630), 1% (above £630) | |
| Employer rate | 12.8%(on earnings above £97) | 12.8%(on earnings above £94) | |
| Class 2 (self-employed flat rate) | Per week | £2.10 | £2.10 |
| Small earnings exception (per year) | £4,465 | £4,345 | |
| Class 3 (voluntary) | Per week | £7.55 | £7.35 |
| Class 4 (self-employed) | Lower profit limit (per year) | £5,035 | £4,895 |
| Upper profit limit (per year) | £33,540 | £32,760 | |
| Rate | 8% (of £5,035 to £33,540), 1% (above £33,540) | 8% (of £4,895 to £32,760), 1% (above £32,760) |
This page was last reviewed on 03 April 2006.
The information may not reflect changes in legislation made after this date.