- "In the last 20 years our business has changed considerably…and as the focus of our business has changed, Bird Luckin have moved with us."
Alex Tanner, George Tanner (Shalford) Ltd - "Bird Luckin has looked after us incredibly well for over 60 years, they are pro-active and innovational - meeting all our needs to help us achieve our aims."
Richard Stubbings, Cliffords Limited - "I can honestly say that Bird Luckin are the best firm of accountants and auditors I have ever dealt with - and I don't say that lightly!"
Colin Webb, Walthamstow Stadium - "It's important for us to know that we will always be able to contact the right people to give us the right advice and support."
Jane Bennett, Bennetts Funeral Directors - "Although we deal mainly with one Partner … we also know that if we need to contact someone else who is a specialist in another area, we can get the advice we need quickly and easily"
Jeremy Ruggles, J.S. Wright & Sons Ltd - "Bird Luckin got us to a stage which would have taken us months - if not years - to reach on our own, and they got us there in a matter of weeks"
Matthew Sullivan, SNC Ltd - "You can be a good accountant, but if you don't have an understanding of the industry it can be very difficult. "There are two or three people we have regular contact with at Bird Luckin who know our business well, and it makes a difference.""
Robert Church, W A Church (Bures) Ltd - "The work which Bird Luckin has done for Boddingtons over the past few months has helped shape our future direction for the better."
John Warner, Chief Executive, Boddingtons Ltd - "Bird Luckin has acted for us since our inception 10 years ago. They have a very 'can do' yet highly professional attitude - we are very appreciative of their support and advice over the years."
Marlon Fox, Outlook Property Ltd
National insurance contributions
| 2012/13 | ||
| Class 1 (not contracted out) | Employer | Employee |
| Lower earnings limit | £107 | |
| Payable on weekly earnings | ||
| £144.01 - £146 | 13.8% | Nil |
| £146.01 - £817 | 13.8% | 12% |
| Over £817 | 13.8% | 2% |
| Payable on monthly earnings | ||
| £624 - £634 | 13.8% | Nil |
| £634 - £3,540 | 13.8% | 12% |
| Over £3,540 | 13.8% | 2% |
| Men 65 and over and women from the date they qualify for state pension |
13.8% | Nil |
| Employees' contracted-out rebate | 1.4% | |
| Married women's reduced rate between £144 and £817 | 5.85% | |
| Employers' contracted-out rebate, salary-related schemes | 3.4% | |
| Employers' contracted-out rebate, money purchase schemes | Abolished from 6 April 2012 | |
| Class 1A (on relevant benefits) | 13.8% | Nil |
| Class 1B (on PAYE settlement arrangement) | 13.8% | |
| Class 2 (self employed) | £2.65 per week | |
| Class 2 contributions - share fishermen | £3.30 per week | |
| Class 2 contributions - volunteer development workers | £5.35 per week | |
| Limit of net earnings for exception | £5,595 per annum | |
| Contributions cease at state retirement age | ||
| Class 3 (voluntary) | £13.25 per week | |
| Class 4* (Self employed on profits) | ||
| £7,605 to £42,475 | 9% | |
| Excess over £42,475 | 2% | |
| *Exemption applies if state retirement age was reached by 6 April 2012. | ||
| Maximum contributions | ||
| Class 1 | £4,267.56 + 2% of earnings over £42,475 pa. | |
| Class 2 and Class 4 | £3,278.75 + 2% of profits over £42,475 pa. | |
Notes
- For those earning between £144 per week and £817 per week, employers receive a rebate of 3.4% on contracted out final salary schemes, and employees, a rebate of 1.4%. The rebate for money purchase schemes is abolished from 6 April 2012.
- For children under 16, and employees over state pension age there are no national insurance contributions payable, but employers' contributions remain payable.
Did you know?
That the Treasury is expecting to raise £105.6 billion (2011/12 £102 billion) from national insurance contributions. In the current year this represents almost 80 per cent of the receipts from PAYE.