| Rates and thresholds are set out below |
| |
2010/11 |
2009/10 |
| Lower Earnings Limit |
£97 per week |
£95
per week |
| Primary and Secondary threshold |
£110
per week |
£110
per week |
| Upper Earnings Limit |
£844
per week |
£844
per week |
Employees'
primary class 1 rate on earnings between primary threshold
and upper earnings limit |
11% |
11% |
| Employees' primary class 1
rate on earnings above upper earnings limit |
1% |
|
| Employers' secondary class
1 rate on earnings above secondary threshold |
12.8% |
|
| Employees' primary class 1
contracted out rate on earnings between primary threshold
and upper earnings limit |
9.4% |
|
| Employees' primary class 1
contracted out rate on earnings above the upper earnings
limit |
1% |
|
| Class 1A National Insurance
Contributions - Employers on Benefits in Kind |
12.8% |
|
Class
2 contributions for self-employed
Small earnings
exception |
£2.40
per week
£5,075 |
£2.40
per week
£5,075 |
| Class 3 Contributions - Voluntary |
£12.05
per week |
£12.05
per week |
| Class 4 Lower Profits Limit |
£5,715 |
£5,715 |
| Class 4 Upper Profits Limit |
£43,875 |
£43,875 |
| Class 4 rate on profits between
lower and upper profits limit |
|
|
Class
4 rate on profits above upper profits limit |
|
|
From 2011/12 the main rate of Class 1 and Class 4 NICs will be increased by 1% to 12% and 9% respectively. The Class 1 employer rate will also increase by 1% to 13.8% - this will apply to Class 1A and Class 1B contributions. The additional rate increases from 1% to 2%.
