⚠️ Important notice: The following information is a
historical record of
National Insurance Contributions 2010/11 in the United Kingdom. The information was correct at the time of publication but may no longer be accurate.
If you need
current tax rates and allowances, you can visit:
➡️
Latest tax rates and allowances ➡️
Resources section National Insurance Contributions
| Self-employed people pay: - weekly Class 2 contribution of £2.40pw, unless they claim exception for small earnings (below £5,075). Usually paid monthly by direct debit
- Class 4 NIC at 8% of taxable profits between £5,715 and £43,875. Profits over £43,875 will be charged at 1%. This is assessed and paid with the self-assessment income tax on profitsClass 3 voluntary NIC may be paid at £12.05 per week by someone who is not in work but who wishes to maintain state pension rights.
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| Someone who is both employed and self-employed will pay Class 1, Class 2 and Class 4 NIC. It is possible to apply for deferment of Class 4 so that the Class 1 paid on earnings can be taken into account. Class 4 will then be charged through self-assessment at only 1%, and the overall balance of liability will be settled at a later date. |
