Rates and allowances - National Insurance contributions

National Insurance - rates and allowances

£ per week

2007-08

2008-09

2009-10

Lower earnings limit, primary Class 1

£87

£90

£95

Upper earnings limit, primary Class 1

£670

£770

£844
Upper accruals point

N/A

N/A

£770

Primary threshold

£100

£105

£110

Secondary threshold

£100

£105

£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%

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

£2.20

£2.30

£2.40

Class 2 small earnings exception

£4,635 per year

£4,825 per year

£5,075 per year

Special Class 2 rate for share fishermen

£2.85

£2.95

£3.05

Special Class 2 rate for volunteer development workers

£4.35

£4.50

£4.75

Class 3 rate

£7.80

£8.10

£12.05

Class 4 lower profits limit

£5,225 per year

£5, 435 per year

£5, 715 per year

Class 4 upper profits limit

£34,840 per year

£40, 040 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%

Class 1A NICs payable in July 2008 for benefits provided in the 2007-08 tax year are due at 12.8%

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