14 December 2010
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% |
