National Insurance社会保险.doc

National InsuranceShow all parts of this guide 1. 1. Overview 2. 2. Your National Insurance number 3. 3. National Insurance contributions - how much you pay 4. 4. What National Insurance is for 5. 5. Help if youre not working 6. 6. Change of circumstance 1. OverviewYou pay National Insurance contributions to qualify for certain benefits including the State Pension.You pay National Insurance if youre: 16 or over an employee earning above 153 a week self employed and making a profit over 5,885 a year (unless you get an exception)The exact amount you pay depends on: how much you earn whether youre employed or self-employedYou may also want to pay voluntary contributions to make up for gaps in your National Insurance record. For example, you can have a gap because you werent working and didnt get any state benefits. When you stop payingIf youre employed, you stop paying Class 1 National Insurance when you reach the State Pension age. If youre self-employed you stop paying: Class 2 National Insurance when you reach State Pension age (or up to 4 months after this to pay off any contributions you owe) Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension ageNational Insurance classesThe class you pay depends on your employment status or if you have a gap in your National Insurance record.National Insurance classWho paysClass 1Employees earning more than 153 a week and under state pension age - theyre automatically deducted by your employerClass 1A or 1BEmployers pay these directly themselves on their employees expenses or benefitsClass 2Self-employed people - you dont have to pay if you earn less than 5,885 and apply for a small earnings exception Class 3Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance recordClass 4Self-employed people earning profits over 7,9562. Your National Insurance numberYour National Insurance number makes sure your National Insurance contributions and tax are only recorded against your name. Its made up of letters and numbers and never changes. You can apply to get a National Insurance number if you dont have one.Who uses your National Insurance numberThese organisations need to know what your number is: HM Revenue and Customs (HMRC) your employer the Department for Work and Pensions (which includes Jobcentre Plus and the Pension, Disability and Carers Service), if you claim state benefits, or in Northern Ireland the Department for Social Development your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive the Student Loan Company, if you apply for a student loan your Individual Savings Account (ISA) provider, if you open an ISA To prevent identity fraud, keep your National Insurance number safe and dont give it to anyone who doesnt need it.3. National Insurance contributions - how much you payYoure employedYou pay Class 1 National Insurance contributions. The rates for most people are: 12% on your weekly earnings between 153 and 805 2% on any weekly earnings over 805 Youll pay less if youre in a contracted out workplace pension or youre a married woman or widow with a valid certificate of election.You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions. If youre a director of a limited company, you may also be your own employee and pay National Insurance Class 1 through your PAYE payroll. Youre self-employedYoure responsible for paying your own National Insurance. How much you pay depends on your profits. Rates for the 2014 to 2015 tax yearAnnual profitsClass 2Class 4Up to 5,8850 but only if you get an exception 05,885 - 7,9562.75 a week07,956 - 41,8652.75 a week9% of profits from 7,956 up to 41,865More than 41,8652.75 a week9% of profits from 7,956 up to 41,865 and 2% over that amountRates for the 2013 to 2014 tax yearAnnual profitsClass 2Class 4Up to 5,7250 but only if you get an exception 05,725 - 7,7552.70 a week07,755 - 41,4502.70 a week9% of profits from 7,755 up to 41,450More than 41,4502.70 a week9% of profits from 7,755 up to 41,450 and 2% over that amountYou must arrange payments for Class 2 yourself. Class 4 contributions will be paid with your Income Tax. You can set up your payments when you register for Self Assessment or change how you pay.Youre employed and self-employedYou might be an employee but also do self-employed work. In this case your employer will take care of your Class 1 payments and you have to pay Class 2 and 4 payments for your self-employed work. How much you pay when employed and self-employed depends on your combined income from all your jobs.Your can defer (delay) paying your National Insurance if youre not sure what your earnings will be and you dont want to overpay. Company directorsThere are different rules for National Insurance for company directors. Share fishermenThere are different rules if youre a share fisherman - ie youre working on a British fishing boat but not under a contract of service.Find out how much youve paidApply to HM Revenue and Customs (HMRC) to check your National Insurance record.RefundsIf you think youve overpaid, you can claim a refund.4. What National Insurance is forNational Insurance contributions count towards the benefits in the table.BenefitClass 1: employeesClass 2: self-employedClass 3: voluntary contributionsBasic State PensionYesYesYesAdditional State PensionYesNoNoNew State PensionYesYesYesContribution-based Jobseekers AllowanceYesNoNoContribution-based Employment and Support AllowanceYesYesNoMaternity AllowanceYesYesNoBereavement benefitsYesYesYesClass 4 contributions paid by self-employed people with a profit over 7,956 dont count towa