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BURGE ACCOUNTANCY
Chartered Accountants and Business Advisers
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Tax Tables - National Insurance
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National Insurance: |
2004/05 (£) |
2003-04
(£) |
2002/03
(£) |
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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 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% 1.6% 3.85%
12.8%
on earnings above
£89 per week
3.5% 1%
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£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% |
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Class 2 Standard rate Small Earnings exemption |
£2.05 per week 4,215 per annum |
£2 per week 4,095 |
£2
per week 4,025
per annum |
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Class 3 |
£7.15 per week |
£6.95
per wk |
£6.75
per wk |
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Class 4 Standard rate Lower earnings limit Upper earnings limit
Earnings over upper limit
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8% 4,745 31,720 1% |
8% 4,615 30,940 1% |
7% 4,615 30,420 Nil |
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