| Class 1 (employed) (contracted in) |
2004/05 Rates | |
| Weekly earnings |
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| Up to £91 |
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£91.01 - £610
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| Over £610 |
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| * Entitlement to contribution-based benefits retained for earnings between £79.01 and £91 per week. ** On earnings above £91. *** On earnings above £610. |
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| Class 1A (employers) | 12.8% on employee taxable benefits |
| Class 1B (employers) | 12.8% on PAYE Settlement Agreements |
| Class 2 (self-employed) | flat rate per week £2.05 small earnings exception p.a. £4,215 |
| Class 3 (voluntary) | flat rate per week £7.15 |
| Class 4 (self-employed) | 8% on profits between £4,745 and £31,720 plus 1% on profits over £31,720 |