National Insurance Contributions
National Insurance - Rates and Allowances
| |
2007-08 |
2008-09 |
| Lower earnings limit, primary Class 1 |
£87 |
£90 |
| Upper earnings limit, primary Class 1 |
£670 |
£770 |
| Primary threshold |
£100 |
£105 |
| Secondary threshold |
£100 |
£105 |
| Employees' primary Class 1 rate between primary threshold and upper earnings limit |
11% |
11% |
| Employees' primary Class 1 rate above upper earnings limit |
1% |
1% |
| Employees' contracted-out rebate |
1.6% |
1.6% |
| Married women's reduced rate between primary threshold and upper earnings limit |
4.85% |
4.85% |
| Married women's rate above upper earnings limit |
1% |
1% |
| Employers' secondary Class 1 rate above secondary threshold |
12.8% |
12.8% |
| Employers' contracted-out rebate, salary-related schemes |
3.7% |
3.7% |
| Employers' contracted-out rebate, money-purchase schemes |
1.4% |
1.4% |
| Class 2 rate |
£2.20 |
£2.30 |
| Class 2 small earnings exception |
£4,635 per year |
£4,825 per year |
| Special Class 2 rate for share fishermen |
£2.85 |
£2.95 |
| Special Class 2 rate for volunteer development workers |
£4.35 |
£4.50 |
| Class 3 rate |
£7.80 |
£8.10 |
| Class 4 lower profits limit |
£5, 225 per year |
£5, 435 per year |
| Class 4 upper profits limit |
£34, 840 per year |
£40, 040 per year |
| Class 4 rate between lower profits limit and upper profits limit |
8% |
8% |
| Class 4 rate above upper profits limit |
1% |
1% |
