National Insurance

  2013-14 2014-15
Employees                                            
NIC Rate 12% 12%
No NIC's on the first     £149 pw £153 pw
NIC's charged up to £797 pw £805 pw
NIC's on earnings above  £797 @ 2% £805 @ 2%
     
Employers    
NIC Rate 13.8% 13.8%
No NIC's on the first £148 pw £153 pw
NIC's charged up to No Limit No Limit
Class 1A NIC's:    
On Taxable Benefits-in-Kind 13.8% 13.8%
     
Self Employed    
Class 2 Flat Rate £2.70 pw £2.75 pw
Class 4 on Profits:    
£7,605 - £42,475  9%  
£7,956 - £41,865   9%
Over £42,475 - £41,865 2% 2% 
Small Earnings Exemption (earnings pa) £5,725 £5,885
(note need to apply for certificate of exemption)