29 NOVEMBER 2008, Page 30

Number crunching

Sir: The figures for national insurance that you published in your leading article (22 November) are incorrect. Unfortunately, employees have not paid a rate of 4.85 per cent on their annual earnings for many years. The current figure is 11 per cent. Also, the figures you quote for the lower and upper bands relate to 2007/08. The earnings figures for 2008/09 are £5,460 and £40,040 upwards respectively. Having written this, however, the points you make are very true. You have, if anything, understated the burden.

Martin Haslam FCA

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