National Insurance Rates
National Insurance Rates for 2008-09 tax year.
Rates applicable to persons in employment and employers
| £ per week | 2008-09 | 2009-10 | 2010-11 | 2011-12 |
| Lower earnings limit, primary Class 1 | £90 | £95 | £97 | £102 |
| Upper earnings limit, primary Class 1 | £770 | £844 | £844 | £817 |
| Upper accurals point | N/A | £770 | £770 | £770 |
| Primary threshold | £105 | £110 | £110 | £139 |
| Secondary threshold | £105 | £110 | £110 | £139 |
| Employees’ primary Class 1 rate between primary threshold and upper earnings limit | 11% | 11% | 11% | 12% |
| Employees’ primary Class 1 rate above upper earnings limit | 1% | 1% | 1% | 2% |
| Employees’ contracted-out rebate | 1.6% | 1.6% | 1.6% | 1.6% |
| Married women’s reduced rate between primary threshold and upper earnings limit | 4.85% | 4.85% | 4.85% | 5.85% |
| Married women’s rate above upper earnings limit | 1% | 1% | 1% | |
| Employers’ secondary Class 1 rate above secondary threshold | 12.8% | 12.8% | 12.8% | 13.8% |
| Employers’ contracted-out rebate, salary-related schemes | 3.7% | 3.7% | 3.7% | 3.7% |
| Employers’ contracted-out rebate, money-purchase schemes | 1.4% | 1.4% | 1.4% | 1.4% |
Rates applicable to self-employment
| £ per week | 2008-09 | 2009-10 | 2010-11 | 2011-12 |
| Class 2 rate | £2.30 | £2.40 | £2.40 | £2.50 |
| Class 2 small earnings exception (per year) | £4,825 | £5,075 | £5,075 | £5,315 |
| Special Class 2 rate for share fisherman | £2.95 | £3.05 | £3.05 | £3.15 |
| Special Class 2 rate for volunteer development workers | £4.50 | £4.75 | £4.85 | £5.10 |
Voluntary Contributions Rate
| £ per week | 2008-09 | 2009-10 | 2010-11 | 2011-12 |
| Class 3 rate | £8.10 | £12.05 | £12.05 | £12.60 |
Additional Rate applicable to the profits of self-employment
| £ per week | 2008-09 | 2009-10 | 2010-11 | 2011-12 |
| Class 4 lower profits limit (per year) | £5,435 | £5,715 | £5,715 | £7,225 |
| Class 4 upper profits limit (per year) | £40,040 | £43,875 | £43,875 | £42,475 |
| Class 4 rate between lower profits limit and upper profits limit | 8% | 8% | 8% | 9% |
| Class 4 rate above upper profits limit | 1% | 1% | 1% | 2% |
Rates applicable to Benefits-in-Kind
Class 1A National Insurance Contributions payable by 19 July 2011 for benefits-in-kind received during 2010-11 are due at 13.8%.
At Davenports we can help you with National Insurance calculations including special cases like directors or entertainers. For further information why not contact us.
