| Class 1 (employed) | 2005/06 Rates | |
| Weekly Earnings | Employer | Employee |
| Up to £94 | Nil* | Nil* |
| £94.01 - £630 | 12.8%** | 11%** |
| Over £630 | 12.8%** | £58.96 + 1% *** |
* Entitlement to contribution-based benefits retained for earnings between £82.01 and £94 per week ** On earnings above £94 *** On earnings above £630 |
||
Class 1A (employers) |
12.8% on employee taxable benefit | |
Class 1B (employers) |
12.8% on PAYE settlement Agreements | |
| Class 2 (self-employed) | flat rate per week £7.35 | |
| Class 3 (voluntary) | flat rate per week £7.35 | |
| Class 4 (self-employed) | 8% on profits £4,895- £32,760 plus 1% on profits over £32,760 |
+ Personal Attention and Sound Advice +