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National Insurance contribution rates 2011/12

14 December 2010
Issue: 4285 / Categories: Income Tax
Full rundown of figures
Lower earnings limit, primary Class 1 £102
Upper earnings limit, primary Class 1 £817
Upper accruals point £770
Primary threshold £139
Secondary threshold £136
Employees’ primary Class 1 rate between primary threshold and upper earnings limit 12%
Employees’ primary Class 1 rate above upper earnings limit 2%
Employees’ contracted-out rebate – salary-related schemes 1.6%
Employees’ contracted-out rebate – money-purchase schemes 1.6%
Married women’s reduced rate between primary threshold and upper earnings limit 5.85%
Married women’s reduced rate above upper earnings limit  2%
Employers’ secondary Class 1 rate above secondary threshold 13.8%
Employers’ contracted-out rebate, salary-related schemes 3.7%
Employers’ contracted-out rebate, money-purchase schemes  1.4%
Class 2 rate £2.50
Class 2 small earnings exception £5,315/year
Special Class 2 rate for share fishermen £3.15
Special Class 2 rate for volunteer development workers £5.10
Class 3 rate    £12.60
Class 4 lower profits limit £7,225/year
Class 4 upper profits limit £42,475/year
Class 4 rate between lower profits limit and upper profits limit 9%
Class 4 rate above upper profits limit    2%
Issue: 4285 / Categories: Income Tax
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