£ 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% |