
| 2008/09 National Insurance Contributions (NICs) | |||
| Employer | Employee | ||
| Class 1 - not contracted out | |||
| Lower earnings limit | £90 | ||
| Weekly earnings bands | |||
| Up to £105 | Nil | Nil | |
| £105.01 – £770 | 12.8% | 11% | |
| Over £770 | 12.8% | 1% | |
| Over state retirement age | 12.8% | Nil | |
| Class 1A | On relevant benefits | 12.8% | Nil |
| Class 2 | Self employed | £2.30 per week | |
| Limit of net earnings for exception | £4,825 p.a. | ||
| Class 3 | Voluntary | £8.10 per week | |
| Class 4* | Self employed on profits | ||
| £5,435 - £40,040 | 8% | ||
| Excess over £40,040 | 1% | ||
| *Exemption applies if state retirement age was reached by 6 April 2008 | |||

Monday through Friday, 9 a.m. - 5 p.m.
Saturday and Sundays, closed.
We like to visit clients at their business premises,as we find that this helps us understand the business more
We are based on Pennygillam Industrial Estate which enables clients to visit us without parking problems.
We are on the first floor of the unit 27F, which can be found though the black and yellow barrier, opposite Kensey Foods, off the main road on Pennygillam Industrial Estate
Tel: 01566 777189
Fax: 01566 777199
27F Pennygillam Way
Pennygillam Industrial Estate
Launceston
Cornwall
PL15 7ED
Reg number: 4983405 - registered in England