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из официального источника: |
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| National insurance contributions |
| Class 1 employed |
| Stocks and shares (over ?10,000) |
0.5% |
| Stamp duty reserve tax |
0.5% |
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| Other property: |
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| Lower earnings limit, primary class 1 |
£79 per week |
| Upper earnings limit, primary class 1 |
£610 per week |
| Primary threshold |
£89 per week |
| Secondary threshold |
£91 per week |
| Employees' primary class 1 rate |
11% of £91 to £610 per week, 1% above £610 per week |
| Employees' contracted-out rebate |
1.6% |
| Married womens' reduced rate |
4.85% of £91 to £610 per week, 1% above £610 per week |
| Employers' secondary Class 1 rate |
12.8% on earnings above £91 per week |
| Employers' contracted-out rebate, salary-related schemes |
3.5% |
| Employers' contracted-out rebate, money-purchase schemes |
1% |
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| Class 2 |
| Self-employed £2 per week. Exemptions available if net earnings £4,095 or less. |
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| Class 3 |
| £7.15 per week. |
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| Class 4 |
| 8% of £4,745 to £31,720 per year, 1% above £31,720 per year |
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