National Insurance Contributions

National Insurance contributions – rates and allowances

£ per week

2010-11

2011-12

2012-13

Lower earnings limit, primary Class 1

£97

£102

£107

Upper earnings limit, primary Class 1

£844

£817

£817

Upper accrual point

£770

£770

£770

Primary threshold

£110

£139

£146

Secondary threshold

£110

£136

£144

Employees’ primary Class 1 rate between primary threshold and upper earnings limit

11%

12%

12%

Employees’ primary Class 1 rate above upper earnings limit

1%

2%

2%

Class 1A rate on employer provided benefits (1)

12.8%

13.8%

13.8%

Employees’ contracted-out rebate (for contracted-out salary related schemes only)

1.6%

1.6%

1.4%

Married women’s reduced rate between primary threshold and upper earnings limit

4.85%

5.85%

5.85%

Married women’s rate above upper earnings limit

1%

2%

2%

Employers’ secondary Class 1 rate above secondary threshold

12.8%

13.8%

13.8%

Employers’ contracted-out rebate, salary-related schemes

3.7%

3.7%

3.4%

Employers’ contracted-out rebate, money-purchase schemes

1.4%

1.4%

Abolished from 6 April 2012

Class 2 rate

£2.40

£2.50

£2.65

Class 2 small earnings exception

£5,075 per year

£5,315 per year

£5,595 per year

Special Class 2 rate for share fishermen

£3.05

£3.15

£3.30

Special Class 2 rate for volunteer development workers

£4.85

£5.10

£5.35

Class 3 rate

£12.05

£12.60

£13.25

Class 4 lower profits limit

£5,715 per year

£7,225 per year

£7,605 per year

Class 4 upper profits limit

£43,875 per year

£42,475 per year

£42,475 per year

Class 4 rate between lower profits limit and upper profits limit

8%

9%

9%

Class 4 rate above upper profits limit

1%

2%

2%

Additional primary Class 1 percentage rate on deferred employments

1%

2%

2%

Additional Class 4 percentage rate where deferment has been granted

1%

2%

2%

  1. Class 1A NICs are payable in July and are calculated on the value of taxable benefits provided in the previous tax year, using the secondary
    Class 1 percentage rate appropriate to that tax year.