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National Insurance Contribuitons Rates and Allowances

National Insurance Contributions - rates and allowances

£ per week

2007-08

2008-09

2009-10

Lower earnings limit, primary Class 1

£87

£90

£95

Upper earnings limit, primary Class 1

£670

£770

£844

Upper accruals point

N/A

N/A

£770

Primary threshold

£100

£105

£110

Secondary threshold

£100

£105

£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%

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

£2.20

£2.30

£2.40

Class 2 small earnings exception

£4,635 per year

£4,825 per year

£5,075 per year

Special Class 2 rate for share fishermen

£2.85

£2.95

£3.05

Special Class 2 rate for volunteer development workers

£4.35

£4.50

£4.75

Class 3 rate

£7.80

£8.10

£12.05

Class 4 lower profits limit

£5,225 per year

£5, 435 per year

£5, 715 per year

Class 4 upper profits limit

£34,840 per year

£40, 040 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%

Disclaimer

The content and advice is for information only. Last updated 26.07.2009.

For up to date information and advice, based on your specific circumstances, please contact us.

We cannot be held responsible for actions taken with reference to the content contained on this website.

 


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