National Insurance Contributions Rates 2012/2013

HM Revenue and Customs have announced the national insurance contributions rates for 2012/2013.  They are:

Class 1 Earnings per Week £ Rate
Employee: Lower earnings level 0 - 107 Nil
Employee: Primary threshold 0 - 146 Nil
  146 - 817 12%
  over 817 2%
Employer's: Lower earnings level 0 - 144 Nil
  over 144 13.8%
Class 2   Weekly Liability £
Self-employed   2.65
Class 3    
Voluntary contributions   13.25
Class 4 Annual Profit Rate
on self-employed profits 0 - 7,605 Nil
  7,605 - 42,475 9%
  over 42,475 2%


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