National Insurance

2014/15

    2013/14

Class 2 Flat rate for self-employed £2.75 £2.70
Class 2 small earnings exception per year  £5,885.00 £5,725.00
Class 4 lower profits limits per year £7,956.00 £7,755.00
Class 4 upper profits limits per year £41,865.00 £41,450.00
Class 4 rate between lower & upper profits limit 9% 9%
Class 4 rate above upper profits limit 2% 2%