National Insurance


Class 1 Limits & Scale Conversion
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Lower/Upper limit (weekly) £89-£585 £89-£595 £91-£610 £94-£630 £97-£645 £100-£670
Lower/Upper limit (monthly) £386-£2,535 £385-£2,579 £394-£2,642 £407-£2,730 - -
Lower/Upper limit (annually) £4,628-£30,420 £4,615-£30,940 £4,728-£31,704 £4,884-£32,760 - -
Class 1 (Employee)- contracted in
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Below Lower Limit 0% 0% 0% 0% 0% 0%
Within Limits 10% 11% 11% 11% 11% 11%
Above Upper Limit £49.60pw 1% 1% 1% 1% 1%
Class 1 (Employee)- contracted out
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Below Lower Limit 0% 0% 0% 0% 0% 0%
Within Limits 8.4% 9.4% 9.4% 9.4% 9.4% 9.4%
Above Upper Limit £41.66pw 1% 1% 1% 1% 1%
Class 1 (Employer)- contracted In Employee's Weekly Earning Bands
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Rate over £89 over £89 over £91 over £94 over £97 over £100
Class 1 (Employer)- contracted in
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Rate 11.8% 12.8% 12.8% 12.8% 12.8% 12.8%
Class 1 (Employer)- contracted out ex. Money-purchase schemes
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Rate £89 -£584.99 = 8.3%
£585+ = 11.8%		 £89 -£594.99 = 9.3%
£595+ = 12.8%		 £91 -£609.99 = 9.3%
£610+ = 12.8%		 £94 -£629.99 = 9.3%
£630+ = 12.8%		 £97 -£644.99 = 9.3%
£645+ = 12.8%		 £100 -£669.99 = 9.1%
£670+ = 12.8%
Class 1 (Employer)- contracted out Money-purchase schemes
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Rate £89 -£584.99 = 10.8%
£585+ = 11.8%		 £89 -£594.99 = 11.8%
£595+ = 12.8%		 £91 -£609.99 = 11.8%
£610+ = 12.8%		 £94 -£609.99 = 11.8%
£630+ = 12.8%		 £97 -£644.99 = 11.8%
£645+ = 12.8%		 £100 -£669.99 = 11.4%
£670+ = 12.8%
Class 2 (Self Employed)
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Zero-Rated Allowance £4,025p.a. £4,095p.a. £4,215p.a. £4,345p.a. £4,465p.a. £4,635p.a.
Rate Payable £2.00pw £2.00pw £2.05pw £2.10pw £2.10pw £2.20pw
Class 3 (Voluntary)
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Rate Payable £6.85pw £6.95pw £7.15pw £7.35pw £7.55pw £7.80pw

Class 4 (Self-Employed, additional levy)
  2002-3 2003-4 2004-5 2005-6 2006-7 2007-8
Band £4,615-£30,420 £4,615-£30,940 £4,745-£31,720 £4,895-£32,760 £5,035-£33,540 £5,225-£34,840
Rate Payable 7% 8% 8% 8% 8% 8%
Tax Treatment no relief no relief no relief no relief no relief no relief
Above upper limit 0% 1% 1% 1% 1% 1%
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Moneyextra.com is authorised and regulated by the Financial Services Authority (FSA FRN 488578). Moneyextra.com Ltd is registered in England no. 06553530. Registered office: Kingfisher Court, Plaxton Bridge Road, Woodmansey, Nr Beverley, HU17 0RT.