National insurance rates
The following national insurance rates apply.
| £ per week (unless stated) | 2008/2009 | 2009/2010 |
|---|---|---|
| Lower earnings limit, primary Class 1 | £90 | £95 |
| Upper earnings limit, primary Class 1 | £770 | £844 |
| Upper Accruals Point | N/A | £770 |
| Primary threshold | £105 | £110 |
| Secondary threshold | £105 | £110 |
| Employees' primary Class 1 rate between primary threshold and upper earnings limit | 11% | 11% |
| Employees' primary Class 1 rate above upper earnings limit | 1% | 1% |
| Employees' contracted-out rebate - salary-related schemes | 1.6% | 1.6% |
| Employees' contracted-out rebate - money-purchase schemes | 1.6% | 1.6% |
| Married women's reduced rate between primary threshold and upper earnings limit | 4.85% | 4.85% |
| Married women's rate above upper earnings limit | 1% | 1% |
| Employers' secondary Class 1 rate above secondary threshold | 12.8% | 12.8% |
| Employers' contracted-out rebate, salary-related schemes | 3.7% | 3.7% |
| Employers' contracted-out rebate, money-purchase schemes | 1.4% | 1.4% |
| Class 2 rate | £2.30 | £2.40 |
| Class 2 small earnings exception (per year) | £4,825 | £5,075 |
| Special Class 2 rate for share fishermen | £2.95 | £3.05 |
| Special Class 2 rate for volunteer development workers | £4.50 | £4.75 |
| Class 3 rate (per week) | £8.10 | £12.05 |
| Class 4 lower profits limit (per year) | £5,435 | £5,715 |
| Class 4 upper profits limit (per year) | £40,040 | £43,875 |
| Class 4 rate between lower profits limit and upper profits limit | 8% | 8% |
| Class 4 rate above upper profits limit | 1% | 1% |
This page was last reviewed on 14 January 2009. The information may not reflect changes in legislation made after this date.
This is only a guide to your tax position and should not be relied on in place of professional accounting or tax advice. Any calculated figures are illustrative and are based on the data you provided.
