Tax Tables 2010/11

Class 1 (Employees) Not Contracted out of State Second Pension S2P
2010/11	2009/10
Employee:	Employee:
No NICs where earnings are up to £110 a week 11% NICs on £110.01-£844 a week 1% NICs over £844 a week	No NICs where earnings are up to £110 a week 11% NICs on £110.01-£844 a week 1% NICs over £844 a week
Employer:	Employer:
No NICs on the first £110 a week 12.8% NICs over £110 a week	No NICs on the first £110 a week 12.8% NICs over £110 a week

Contracted-out S2P rebate	2010/11	2009/10
Reduction on band earnings	£97.01-£770 pw	£95.01-£770 pw
Employer rate reduction:
Salary-related scheme	3.7%	3.7%
Money-purchase scheme	1.4%	1.4%
Employee rate reduction	1.6%	1.6%

Class 1A (Employers)	2010/11	2009/10
Most taxable employee benefits	12.8%	12.8%

Class 2 (Self-Employed)	2010/11	2009/10
Flat rate	£2.40 pw £124.80 pa	£2.40 pw £124.80 pa
Small earnings exception	£5,075 pa	£5,075 pa

Class 4 (Self-Employed)	2010/11	2009/10
On profits	£5,715-£43,875 pa 8%	£5,715-£43,875 pa 8%
	Over £43,875 pa 1%	Over £43,875 pa 1%

Class 3 (Voluntary)	2010/11	2009/10
Flat rate	£12.05 pw £626.60 pa	£12.05 pw £626.60 pa


Class 1A Employer 2008-10 on car and fuel benefits and most other taxable benefits:	12.8%

Self-employed		09-10	08-09
Class 2	Flat rate	£2.40 pw £124.80 pa	£2.30 pw £119.60 pa
Class 2	Small earnings exception	£5,075 pa	£4,825 pa
Class 4*	On profits	£5,715 – £43,875 pa: 8%	£5,435 - £40,040 pa: 8%
Class 4*		Over £43,875 pa: 1%	Over £40,040 pa: 1%
*Unless over state pension age on 6 April

Voluntary
Class 3	Flat rate	£12.05 pw £626.60 pa	£8.10 pw £421.20 pa