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Class 1 Employees Not Contracted-Out of State Second Pension (S2P)

	2008/09		2007/08

	Employee	Employer	Employee	Employer
NIC rate	11%	12.8%	11%	12.8%
No NICs on the first	£105pw	£105 pw	£100 pw	£100 pw
NICs charged at 11%/12.8% upto	£770 pw	No Limit	£670 pw	No Limit
1% NIC on earnings over	£770 pw	N/A	£670 pw	N/A
Certain married women	4.85%	12.8%	4.85%	12.8%

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Contracted-out Rebate	2008/09		2007/08

Rebate on	£90.01 - £770 pw		£87.01 - £670 pw
Salary-related scheme	1.6%	3.7%	1.6%	3.7%
Money-purchase scheme	1.6%	1.4%	1.6%	1.4%
Personal Pension	No reduction		No reduction


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Class 1A Employer 2007-09 on car fuel benefits and most other taxable benefits:	12.8%


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Self-employed		2008/09	2007/08

Class 2	Flat rate	£2.30 pw £119.60 pa	£2.20 pw £114.40 pa
	if earnings over	£4,825 pa	£4,635 pa

Class 4*	On profits	£5,435 - £40,040 pa: 8%	£5,225 - £34,840 pa: 8%
		Over £40,040 pa: 1%	Over £34,840 pa: 1%
*Unless over state pension age on 6 April

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Voluntary
Class 3	Flat rate	£8.10 pw £421.20 pa	£7.80 pw £405.60 pa