National Insurance

Class 1 (employed)	2011/12 Rates

Weekly earnings (Contracted in)	Employee	Employer
Up to £139 (employee) Up to £136 (employers)	Nil	Nil
£139.00 - £817.00 (employee) £136.01-£817.00 (Employers)	12%	13.80%
Over £817	2%	13.80%

Class 1A (employers)	13.8% on employee taxable benefits
Class 1B (employers)	13.8% on PAYE Settlement Agreements
Class 2 (self-employed)	flat rate per week £2.50 (Small Earnings exemption £5,315)
Class 3 (voluntary)	flat rate per week £12.60
Class 4 (self-employed)	9% on profits between £7,225 and £42,475 plus 2% on profits over £42,475