National Insurance

       

 2010/11

    2011/12

Class 2 Flat rate for self-employed £2.40 £2.50
Class 2 small earnings exception per year  £5,075.00 £5,315.00
Class 4 lower profits limits per year £5,715.00 £7,225.00
Class 4 upper profits limits per year  £43,875.00 £42,475.00
Class 4 rate between lower & upper profits limit  8% 9%
Class 4 rate above upper profits limit 1% 2%