国民保险缴费分类及比例说明.pdfVIP

NationalInsuranceContributions(NICs)

Fourclassesofnationalinsurancecontribution(NIC)exist,

assetoutbelow.

Class1.

I.Primary,paidbyemployees

II.Secondary,Class1AandClass1Bpaidby

employers

Class2.Paidbytheself-employed

Class3.Voluntarycontributions(paidtomaintain

rightstocertainstatebenefits)

Class4.Paidbytheself-employed

国⺠缴款(NIC)

国民缴费(NIC)有四类，如下所述。

第1类。

I.主要由员工支付II.中学、1A级和1B级

由雇主支付

第2类.户缴纳

第3类.自愿缴款（为维持某些国家福利的权

利而支付）第4类.由经营者支付

Class1contributions(oncashearnings)

Class1Employee£1-£9,500peryearNil

Primary

£9,501-£50,000peryear12%

£50,001andaboveperyear2%

Class1Employer£1-£8,788peryearNil

Secondary

£8,789andaboveperyear13.8%

1类供款（现金收入）

1类员工每年1‑9,500英镑无主要每年9,501‑50,000英镑

12%每年50,001英镑及以上2%

1级雇主每年1‑8,788英镑无中学每年8,789英镑及以上

13.8%

Example1

BillandBenworkforWeedLtd.Billisamonthlypaid

employee.BenisadirectorofWeedLtd.Eachispaidan

annualsalaryof£49,800in2020/21andeachalsoreceiveda

bonusof£3,000inDec