National Insurance Contributions

National Insurance contributions - rates and allowances

£ per week

2011-12

2012-13

2013-14

Lower earnings limit, primary Class 1

£102 £107 £109

Upper earnings limit, primary Class 1

£817 £817 £797

Upper accrual point

£770 £770 £770

Primary threshold

£139 £146 £149

Secondary threshold

£136 £144 £148

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

12% 12% 12%

Employees' primary Class 1 rate above upper earnings limit

2%

2%

2%

Class 1A rate on employer provided benefits (1)

13.8% 13.8% 13.8%

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

1.6% 1.4% 1.4%

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

5.85% 5.85% 5.85%

Married women's rate above upper earnings limit

2% 2% 2%

Employers' secondary Class 1 rate above secondary threshold

13.8% 13.8% 13.8%

Employers' contracted-out rebate, salary-related schemes

3.7% 3.4% 3.4%

Employers' contracted-out rebate, money-purchase schemes

1.4% Abolished from 6 April 2012 N/A

Class 2 rate

£2.50 £2.65 £2.70

Class 2 small earnings exception

£5,315 per year £5,595 per year £5,725 per year

Special Class 2 rate for share fishermen

£3.15 £3.30 £3.35

Special Class 2 rate for volunteer development workers

£5.10 £5.35 £5.45

Class 3 rate

£12.60 £13.25 £13.55

Class 4 lower profits limit

£7,225 per year £7,605 per year £7,755 per year

Class 4 upper profits limit

£42,475 per year £42,475 per year £41,450 per year

Class 4 rate between lower profits limit and upper profits limit

9% 9% 9%

Class 4 rate above upper profits limit

2% 2% 2%

Additional primary Class 1 percentage rate on deferred employments

2% 2% 2%

Additional Class 4 percentage rate where deferment has been granted

2% 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.

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National Insurance for individuals

Find out about National Insurance and which rates apply to you by following the link below.

National Insurance: the basics

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