National Insurance

Class 1 (employed) contracted in	2009/10 rates
Weekly earning	Employer	Employee
Up to £110 £110.01 - £844 Over £844	Nil* 12.8%** 12.8%**	Nil* 11%** £80.74 + 1%***

* Entitlement to contribution-based benefits retained for earnings between £95.01 and £110 per week.
** On earnings above £110.
*** On earnings above £844.

Class 1A (employers)	12.8% on employee taxable benefits
Class 1B (employers)	12.8% on PAYE Settlement Agreements
Class 2 (self-employed)	flat rate per week £2.40 small earnings exeption £5,075 p.a.
Class 3 (voluntary)	flat rate per week £12.05
Class 4 (self-employed)	8% on profits between £5,715 and £43,875 plus 1% on profits over £43,875