 |
 |
Class
1 - Not Contracted Out
This is a table of the rates that apply to the majority of
our clients' payrolls. Other percentages apply to contracted
out, reduced and deferred rate tables.
Annual
earnings bands
|
Employee
|
Employer
|
|
|
|
| 2008/09 |
|
|
|
| Up to £5,460.00
pa |
0%
|
0%
|
|
|
|
| £5,460.01
to £40,040.00 pa |
11%
|
12.8%
|
|
|
|
| Above £40,040.00
pa |
1%
|
12.8%
|
2007/08 |
|
|
|
| Up to £5,220.00
pa |
0%
|
0%
|
|
|
|
| £5,220.01
to £34,840.00 pa |
11%
|
12.8%
|
|
|
|
| Above £34,840.00
pa |
1%
|
12.8%
|
|
|
Class 1A Employer's NIC
|
Employee
|
Employer
|
|
|
|
| Payable in
July 2007 on relevant benefits for 2006/07 |
0%
|
12.8%
|
|
|
|
|
|
If
you are looking for more specific information not covered
in our Data Pages, try one of the websites listed on our Links
page. |
