BURGE 

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Tax Tables - National Insurance

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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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