Payroll and pensions
National Insurance contributions Rates and allowances 2010/2011
Published 22 March 2010
Archived article from 2010. Rates, thresholds and rules may have changed since then. Ask us for the current position before you act on it.
| £ 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% |