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