|
£ 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% |
(1) Class 1A NICs are calculated using the previous year’s benefit figure and the rate appropriate at the due date – July.
