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National Insurance

National Insurance
As self-employed you are required to pay two different classes of National Insurance. One of them is Class 2 National Insurance, which refers to contributions to social security. The other one is Class 4 National Insurance, which you pay on the profit you earn if you exceed the set profit limit.


Class 2 National Insurance contributions:
All registered self-employed people are required to pay Class 2 National Insurance. Rates per tax year are as follows:

 

2011 – 2012

£2.50 / week

2012 – 2013 

  £2.65 / week   

2013 – 2014

£2.70 / week

2014 - 2015

£2.75 / week

2015 – 2016

£2.80 / week

   2016 – 2017     

£2.80 / week

Once registered, you can choose a schema according to which you will pay Class 2 National Insurance to the tax authorities. One option is to pay once in 6 months. At the end of each half-year, the respective department of the tax authority will then send you an invoice for the past period, which you can pay by cheque or via bank transfer.
If you choose to pay monthly, you'll need to request and fill in a from from the National Insurance Office to be able to pay by Direct Debit.

The only case in which a self-employed is not required to pay Class 2 National Insurance is when their income is expected to stay below the "small earnings exception". The "small earnings exception" changed over the past years as follows:

 

2012 – 2013     

£5,595 / year   

2013 – 2014

£5,725 / year

2014-2015

£5,885 / year

2015 - 2016

£5,965 / year

2016 - 2017

£5,965 / year

 

Class 4 National Insurance contributions paid on profit earned:
Class 4 National Insurance contributions must be paid on the calculated profit. The rates depend on the amount of profit. 
Class 4 National Insurance contributions will be calculated, submitted and paid with the tax return.(If you claim a tax refund, the contributions will be deducted from the refund.)
The rates of the Class 4 National Insurance are as follows:

 

2013 - 2014

2014 - 2015

2015 - 2016

2016 - 2017

Class 4 lower limit

£7,755

£7,956

£8,060

£8,060

Class 4 upper limit

£42,450

£41,865

£42,385

£43,000

Payable Class 4 between lower and upper limit

9%

9%

 

9%

 

9%

Payable Class 4 above upper limit

2%

2%

2%

2%

 

 

 

 

 

 

 

 

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