National Insurance contributions

National Insurance - 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%