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Class 1 (employed)
Contracted in |
2008/09 Rates |
| Weekly earnings |
Employer |
Employee |
| Up to £105 |
Nil |
Nil |
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£105.01 - £770
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12.8% |
11% |
| Over £770 |
12.8% |
1% |
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| Class 1A (employers) |
12.8% on employee taxable benefits |
| Class 1B (employers) |
12.8% on PAYE Settlement Agreements |
| Class 2 (self-employed) |
flat rate per week £2.30
small earnings exception p.a. £4,825 |
| Class 3 (voluntary) |
flat rate per week £8.10 |
| Class 4 (self-employed) |
8% on profits between £5,435 and £40,040 plus 1% on profits over £40,040 |
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To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.
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