Mother's Helps and National Insurance contributions

The amount and type of National Insurance contributions you pay depend on whether you're employed or self-employed and how much you earn. The rates shown below are for the 2011-12 tax year.

IF YOU ARE EMPLOYED

If you're employed you pay Class 1 National Insurance contributions. The rates are:

if you earn more than £139 a week and up to £817 a week, you pay 12 per cent of the amount you earn between £139 and £817
if you earn more than £817 a week, you also pay 2 per cent of all your earnings over £817

You pay a lower rate if you're a member of your employer's contracted-out pension scheme.Your contributions are deducted from your wages by your employer

PRIMARY (EMPLOYEE) CONTRIBUTION IS NOW ASSESED

Bellow £102 - Nil National Insurance Contribution

Between £102-£139 - 0%

Between £139-£817- 12%

Above £817 - 2%

You can find more information on http://www.hmrc.gov.uk/ni/intro/basics.htm