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Online Resources > Tax Rates & Allowances >

National Insurance

Coins
 
£ per week
2008-09
2007-08
Employees
Lower earnings limit, primary Class 1
£90
£87
Upper earnings limit, primary Class 1
£770
£670
Primary threshold
£105
£100
Secondary threshold
£105
£100
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
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%
Employees' rates are reduced to 4.85% for married
women with valid certificates of election but the 1%
rate above £670 still applies. Employees' rates are nil for men over
65 and women over 60. Normal employers' contributions
are still payable.
Class 1A and Class 1B
12.8%
12.8%
Class 2 rate (self-employed)
£2.30
£2.210
Class 2 small earnings exception
£4,825 per year
£4,635 per year
Special Class 2 rate for share fishermen
£2.95
£2.85
Special Class 2 rate for volunteer development workers
£4.50
£4.35
Class 3 rate (voluntary contributions)
£8.10
£7.80
Class 4 lower profits limit (self-employed)
£5,435 per year
£5,225 per year
Class 4 upper profits limit (self-employed)
£40,040 per year
£34,840 per year
Class 4 rate between lower profits limit and upper profits limit
8%
8%
Class 4 rate above upper profits limit
1%
1%

 
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