On 24/11/2017 09:47, Huge wrote:

On 2017-11-24, JNugent wrote:
On 24/11/2017 02:46, Fredxxx wrote:

[40 lines snipped]


So yes, when NI was converted from a mere contribution into another
income tax, it was "only" charged at 9%. But that was back in the days
when the *basic* rate of income tax was still *37.5%* (and I can
remember paying it at 42.5% under Wilson), but the total at the margin
was then 37.5% + 9% = 46.5%.

When Brown took over, 23 years later, the basic rate had been reduced
from 37.5% to 23% and the NI rate had been increased to 10% (a total of
33%, down from Callaghan's 46.5%).

Are you including the employers "contribution", too? It's been a while
since I operated PAYE (and 27 months since I paid any NIC) so I'm totally
adrift with the numbers.

No. The employer's levy is on top of those figures.