BURGE 

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Tax Tables - National Insurance

Return to Tax Tables Index

 

National Insurance:

2004/05 ()

2003-04 ()

2002/03 ()

Class 1 - Employee's

     Lower Earnings Limit

     Upper Earnings Limit

 

Earnings threshold

 

Employees:

      Primary Class 1

 

 

 

 Earnings over Upper

      earnings limit

 

Contracted out rebate

Married Woman's

      reduced rate

 

Employers:

 Class 1 Secondary rate

  Same for Class 1A and 1B

 

 

Contracted out rebate -

     salary related schemes

 

Contracted our rebate -

     money purchase

     schemes

 

 

 79 per week

 610 per week

 

 91 per week

 

 

 11% of 

91.01 to 610 per week  

 

 1%

 

 

 1.6%

4.85%

 

 

 

 12.8% on earnings

above 91 per wk  

 

 

3.5%

 

 

1%

   

 

77 per week

595 per week

 

89 per week

 

 

11% of 

89.01 to 585 per week

1%

  1%

 

 

1.6%

3.85%

 

 

 

12.8% on earnings

above 89 per week

   

 

3.5%

 

 

1%

 

 

 

 

 

75 per week

585 per week

 

89 per week

 

 

10% of

89.01 to 585 per week

 

Nil

 

 

1.6%

3.85%

 

 

 

11.8% on earnings

above 89 per week

 

3.85%

 

 

1%

 

 

 

Class 2

  Standard rate

  Small Earnings exemption

 

2.05 per week

4,215 per annum

 

2 per week

4,095 per annum

 9 per 

 

2 per week

4,025 per annum

   

Class 3

 

7.15 per week

6.95 per wk  

6.75 per wk

 

Class 4

  Standard rate

  Lower earnings limit

  Upper earnings limit

  Earnings over upper limit  

 

 

8%

4,745

31,720

1%

 

 

8%

4,615

30,940

1%

 

7%

4,615

30,420

Nil

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