NATIONAL INSURANCE

2014/2015

2015/2016

Weekly earnings 155.01 -815
(14/15: 153.01 - 805)

Employee

12%

12%

Weekly earnings 156.01-815
(14/15: 153.01 - 805)

Employer

13.8%

13.8%

Weekly earnings over 815
(14/15: 805)

Employee/
employer

2%/13.8%

2%/13.8%

Self employed class 2 flat rate weekly contribution

#

2.75

2.80

Self employed class 4 on the profit  from 8,060-42,385

##

9%

9%

Self employed class 4 on the profit above 42,385

##

2%

2%

# Exception from liability can be claimed if profits are under 5,965 (2014/2015 5,885)

## The banding for 2014/2015 was 7,956 - 41,865