60% if you're a contractor working at client sites. It's actually around 62% - these figures include employers NI contributions (as contractors are also employers). So the government is saying that a contractor pays employers contributions but, if they work solely for one client on the client's site and are paid hourly rate, they are more like employees and have to pay tax on everything they earn. They don't get sick pay, holiday pay, or any employee entitlements but the govt says they should still get stung for high taxes.

Personally, I'd like to see these "free" services scrapped and, generally, people be responsible for paying their own way. I pay my own health insurance, pension, sickness insurance, etc. Yet I STILL have to pay National Insurance for the rest of the population!?!

>It's also a progressive system of taxation - in approximate figures - the first £4000 is tax free, the next £1500 is at 10%, the next £27000 is taxed at 22%, anything in excess of that is at 40%. There are other taxes amounting to around 10% of the first £25000 earned. So I'm not too sure where 60% came from.
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>At this moment in time, the above rates of tax seem too low to maintain the "free" services, which is unfortunate - personally, I would prefer the rates of tax to be increased to bring those services up to standard. Rather than cut taxes & then have to personally fund those services.