National Insurance
|
National Insurance Rates and Allowances - £ per week |
2012-13 |
2011-12 |
2010-11 |
|
Lower earnings limit, primary Class 1 |
£107 |
£102 |
£97 |
|
Upper earnings limit, primary Class 1 |
£817 | £817 |
£844 |
|
Upper accruals point |
£770 | £770 |
£770 |
|
Primary threshold |
£146 |
£139 |
£110 |
|
Secondary threshold |
£144 | £136 |
£110 |
|
Employees’ primary Class 1 rate between primary threshold and upper earnings limit |
12% | 12% |
11% |
|
Employees’ primary Class 1 rate above upper earnings limit |
2% | 2% |
1% |
|
Class 1A rate on employer provided benefits |
13.8% |
13.8% |
12.8% |
|
Employees’ contracted-out rebate |
1.4% | 1.6% |
1.6% |
|
Married women’s reduced rate between primary threshold and upper earnings limit |
5.85% | 5.85% |
4.85% |
|
Married women’s rate above upper earnings limit |
2% | 2% |
1% |
|
Employers’ secondary Class 1 rate above secondary threshold |
13.8% | 13.8% |
12.8% |
|
Employers’ contracted-out rebate, salary-related schemes |
3.4% | 3.7% |
3.7% |
|
Employers’ contacted-out rebate, money-purchase scheme |
Abolished from 6/4/12 | 1.4% |
1.4% |
|
Class 2 rate |
£2.65 | £2.50 |
£2.40 |
|
Class 2 small earnings exception |
£5,595 per year | £5,315 per year |
£5,075 per year |
|
Special Class 2 rate for share fishermen |
£3.30 | £3.15 |
£3.05 |
|
Special Class 2 rate for volunteer development workers |
£5.35 | £5.10 |
£4.85 |
|
Class 3 rate |
£13.25 | £12.60 |
£12.05 |
|
Class 4 lower profits limit |
£7,605 per year | £7,225 per year |
£5,715 per year |
|
Class 4 upper profits limit |
£42,475 per year | £42,475 per year |
£43,875 per year |
|
Class 4 rate between lower profits limit and upper profits limit |
9% | 9% |
8% |
|
Class 4 rate above upper profits limit |
2% | 2% |
1% |
| Additional primary Class 1 percentage rate on deferred employments | 2% | 2% | 1% |
| Additional Class 4 percentage rate where deferment has been granted | 2% | 2% | 1% |