National Insurance Contributions

Class 1 (not contracted out)	Employer	Employee
Lower earnings limit		£87
Payable on weekly earnings
£100.01 - £670	12.8%	11%
Over £670	12.8%	1%
Men 65 and over and women 60 and over	as above	Nil
Employees' contracted-out rebate	1.6%
Married women's reduced rate between £100 and £670	4.85%
Employers' contracted-out rebate, salary-related schemes	3.7%
Employers' contracted-out rebate, money purchase schemes	1.4%
Class 1A (on relevant benefits)	12.8%	Nil
Class 1B (on PAYE settlement arrangement)	12.8%
Class 2 (Self employed)	£2.20 per week
Class 2 contributions - share fishermen	£2.85 per week
Class 2 contributions - volunteer development workers	£4.35 per week
Limit of net earnings for exception	£4,635 per annum
Class 3 (Voluntary)	£7.80 per week
Class 4* (Self employed on profits)
£5,225 to £34,840	8%
Excess over £34,840	1%
*Exemption applies if state retirement age was reached by 6 April 2007.
Maximum contributions
Class 1 or Class 1 & 2	£3,323.10 + 1% of earnings over £670
Class 4 limiting amount	£2,485.80 + 1% of profits over £34,840 a year

1. For those earning between £87 per week and £670 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.

2. For children under 16, men over 65 and women over 60 there are no employee national insurance contributions payable, but employers' contributions remain payable.