National Insurance Contributions (NICs)

2008/09 National Insurance Contributions (NICs)
  Employer Employee
Class 1 - not contracted out
Lower earnings limit   £90
Weekly earnings bands
Up to £105 Nil Nil
£105.01 – £770 12.8% 11%
Over £770 12.8% 1%
Over state retirement age 12.8% Nil
Class 1A On relevant benefits 12.8% Nil
Class 2 Self employed £2.30 per week
Limit of net earnings for exception £4,825 p.a.
Class 3 Voluntary £8.10 per week
Class 4* Self employed on profits  
£5,435 - £40,040 8%
Excess over £40,040 1%
*Exemption applies if state retirement age was reached by 6 April 2008

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About TWD

Based in Stockport, near Manchester, we represent the friendly face of tax. Over the last 20 years, we have grown to become one of the UK`s leading independent tax and accountancy specialists.


  • Address:
    Mellor House,
    65-81 St Petersgate,
    Stockport,
    SK1 1DS.
  • Phone: 0800 093 9433

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