TAX DATA INFORMATION

National Insurance Contributions

2010/11
Class 1 (not contracted out)	Employer	Employee
Payable on weekly earnings of £97 (lower earnings limit) to £110	0%	0%
£110.01 - £770 (upper accrual point)	12.8%	11%
£770.01 - £844 (upper earnings limit)	12.8%	11%
Over £844	12.8%	1%
Over state retirement age, the employee contribution is generally nil.
Class 1A - On relevant benefits	12.8%	Nil
Class 2 - Self Employed Limit of net earnings for exception	£2.40 per week £5,075 p.a.
Class 3 - Voluntary	£12.05 per week
Class 4* - Self employed on profits £5,715 - £43,875 Excess over £43,875	8% 1%

*Exemption applies if state retirement age is reached by the start of the tax year