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National Insurance Contribuitons Rates and Allowances

£ per week
2008-09
2009-10
2010-11
Lower earnings limit, primary Class 1
£90
£95
£97
Upper earnings limit, primary Class 1
£770
£844
£844
Upper accruals point
N/A
£770
£770
Primary threshold
£105
£110
£110
Secondary threshold
£105
£110
£110
Employees’ primary Class 1 rate between primary threshold and upper earnings limit
11%
11%
11%
Employees’ primary Class 1 rate above upper earnings limit
1%
1%
1%
Class 1A rate on employer provided benefits (1)
12.8%
12.8%
12.8%
Employees’ contracted-out rebate
1.6%
1.6%
1.6%
Married women’s reduced rate between primary threshold and upper earnings limit
4.85%
4.85%
4.85%
Married women’s rate above upper earnings limit
1%
1%
1%
Employers’ secondary Class 1 rate above secondary threshold
12.8%
12.8%
12.8%
Employers’ contracted-out rebate, salary-related schemes
3.7%
3.7%
3.7%
Employers’ contracted-out rebate, money-purchase schemes
1.4%
1.4%
1.4%
Class 2 rate
£2.30
£2.40
£2.40
Class 2 small earnings exception
£4,825 per year
£5,075 per year
£5,075 per year
Special Class 2 rate for share fishermen
£2.95
£3.05
£3.05
Special Class 2 rate for volunteer development workers
£4.50
£4.75
£4.85
Class 3 rate
£8.10
£12.05
£12.05
Class 4 lower profits limit
£5, 435 per year
£5, 715 per year
£5, 715 per year
Class 4 upper profits limit
£40, 040 per year
£43, 875 per year
£43, 875 per year
Class 4 rate between lower profits limit and upper profits limit
8%
8%
8%
Class 4 rate above upper profits limit
1%
1%
1%

 
per week (unless stated)
2010-11
2011-12
Lower earnings limit, primary Class 1
 £97
£102
Upper earnings limit, primary Class 1
 £844
 £817
Upper Accruals point
 £770
 £770
 
 
Primary threshold
 £110
 £139
Secondary threshold
 £110
 £136
Employees’ primary Class 1 rate between primary threshold and upper earnings limit
 11%
 12%
Employees’ primary Class 1 rate above upper earnings limit
 1%
 2%
Employees’ contracted-out rebate - salary-related schemes
 1.6%
 1.6%
Employees’ contracted-out rebate - money-purchase schemes
 1.6%
 1.6%
Married women’s reduced rate between primary threshold and upper earnings limit
 4.85%
 5.85%
Married women’s rate above upper earnings limit
 1%
 2%
Employers’ secondary Class 1 rate above secondary threshold
 12.8%
 13.8%
Employers’ contracted-out rebate, salary-related schemes
 3.7%
 3.7%
Employers’ contracted-out rebate, money-purchase schemes
 1.4%
 1.4%
Class 2 rate
 £2.40
 £2.50
Class 2 small earnings exception (per year)
 £5,075
 £5,315
Special Class 2 rate for share fishermen
 £3.05
 £3.15
Special Class 2 rate for volunteer development workers
 £4.75
 £5.10
Class 3 rate (per week)
 £12.05
 £12.60


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