National Insurance Rate Information

£ per week 2009-10 2010-11 2011-12
Lower earnings limit, primary Class 1 £95 £97 £102
Upper earnings limit, primary Class 1 £844 £844 £817
Upper accrual point £770 £770 £770
Primary threshold £110 £110 £139
Secondary threshold £110 £110 £136
Employees’ primary Class 1 rate between primary threshold and upper earnings limit 11% 11% 12%
Employees’ primary Class 1 rate above upper earnings limit 1% 1% 2%
Class 1A rate on employer provided benefits (1) 12.8% 12.8% 13.8%
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% 5.85%
Married women’s rate above upper earnings limit 1% 1% 2%
Employers’ secondary Class 1 rate above secondary threshold 12.8% 12.8% 13.8%
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 £2.40 £2.40 £2.50
Class 2 small earnings exception £5,075 per year £5,075 per year £5,315 per year
Special Class 2 rate for share fishermen £3.05 £3.05 £3.15
Special Class 2 rate for volunteer development workers £4.75 £4.85 £5.10
Class 3 rate £12.05 £12.05 £12.60
Class 4 lower profits limit £5, 715 per year £5, 715 per year £7,225 per year
Class 4 upper profits limit £43, 875 per year £43, 875 per year £42,475 per year
Class 4 rate between lower profits limit and upper profits limit 8% 8% 9%
Class 4 rate above upper profits limit 1% 1% 2%
Additional primary Class 1 percentage rate on deferred employments 1% 1% 2%
Additional Class 4 percentage rate where deferment has been granted 1% 1% 2%