ments, such as mariners, share fishermen, civil airmen, members of HM Forces and examiners and part-time lecturers.
Information about these special provisions is available at any local social security office.
Contributions for the tax year commencing 6 April 1977
Class 1 contributions: Employed people
Employees:
men under 65 and women under 60
men under 70 and women under 65 not treated as retired
5.75% of earnings up to the upper earnings limit of £105 a week or the equivalent (£455 monthly, £5,460 yearly)
From 6 April 1978 people over retirement age will not have to pay any contributions whether or not they have retired.
married women and widows with reduced contribution liability
men over 65 and women over 60 treated as retired for National Insurance purposes
Employers:
2% of earnings up to £105 a week or the equivalent
No contributions payable by em- ployee
People earning less than the lower earnings limit of £15 a week or the equivalent.
10-75% (includes 2% surcharge payable under the NI surcharge Act 1976) of employee's earnings up to £105 a week or equivalent regardless of the contributions rate payable by the employee
No contribution is payable by either employer or employee
From 6 April 1978 people in contracted-out employment (and their employers) will pay a lower rate of contributions.
Class 2 and Class 4 contributions: Self-employed people
Class 2 flat-rate contributions:
men
women
Class 4 contributions
£2.66 £2.55
men and women
8% on profits or gains between £1,750 and £5,500 a year
Class 3 contributions: Voluntary
men and women
£2.45 for each contribution.
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