Henton & Co LLP - Accountancy

▌ National Insurance

Class 1 Employed From 6 April 2007
£ pw earnings	Contracted In	Contracted Out	Contracted Out
Employee		salary related	money purchase
Up to £100 per week	nil	nil	nil
Rates for earnings between £100.01 and £670.00	11%	9.4%	9.4%
Above £670.00 per week	1%	1%	1%
Employer Earnings Bracket
Up to £100.00	nil	nil	nil
£100.01 and above	12.8%	9.1%	11.4%
Class 2 Self-employed
Weekly rate £2.20 once earnings over £4,635 p.a.
Class 3 Voluntary
Weekly rate £7.80
Class 4 Self-employed
8% on annual profits between £5,225 - £34,840
1% above £34,840