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National Insurance Contributions
| Class 1 Employees Not Contracted-Out of SERPS | ||
| Employee | Employer | |
| 2000-01 | No NICs on 1st £76pw | No NICs on 1st £84pw |
| 10% on £77-£535pw | 12.2% over £84pw | |
| . | ||
| 99-00 | No NICs on 1st £66pw | No NICs on 1st £83pw |
| 10% on £66.01-£500pw | 12.2% over £83pw | |
| Certain Married Women: |
reduced
employee rate 3.85%
|
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| Earnings limits |
2000-01
|
99-00
|
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| Lower | Weekly | Monthly | Annual | Weekly | Monthly | Annual |
| Employee | £66 | £286 | £3,432 | £66 | £286 | £3,432 |
| Employer | £83 | £361 | £4,335 | £83 | £361 | £4,335 |
| Upper | £500 | £2,167 | £26,000 | £500 | £2,167 | £26,000 |
| Contracting-Out Rebate | 2000-01 | 99-00 | |
| Reduction on weekly band earnings | £67 - £535pw | £66 - £500pw | |
| Self-employed | 2000-01 | 99-00 | |
| Class 2 | Flat Rate | £2.00pw | £6.55pw £340.60pa |
| if earnings over | £3,825pa | £3,770pa | |
| Class 4 | Rate | 7% | 6% |
| on profits | £4,385-£27,820pa | £7,530-£26,000pa | |
| Voluntary | |||
| Class 3 | Flat Rate | £6.55pw | £6.45pw £335.40pa |
March 2000 Subject to Finance Act 2000
