| 2012-2013 | 2011-2012 | |
|---|---|---|
| CLASS 1 - EMPLOYMENT | ||
| Lower earnings limit (LEL) weekly | £107 | £102 |
| Upper earnings limit (UEL) weekly | £817 | £817 |
| Primary threshold (PT) weekly | £146 | £139 |
| Secondary threshold (ST) weekly | £144 | £136 |
| Employee contributions: | ||
| - on earnings between PT and UEL | 12% | 12% |
| - on earnings above UEL | 2% | 2% |
| Employee contracted-out rebate | ||
| - salary related | 1.4% | 1.6% |
| - money purchase | n/a | 1.6% |
| Married woman's reduced rate: | ||
| (subject to valid election) | ||
| - on earnings between PT and UEL | 5.85% | 5.85% |
| - on earnings above UEL | 2% | 2% |
| Employer contributions: | ||
| - on earnings above ST | 13.8% | 13.8% |
| Employer contracted-out rebate: | ||
| - salary related | 3.4% | 3.7% |
| - money purchase | n/a | 1.4% |
| 2012-2013 | 2011-2012 | |
|---|---|---|
| CLASS 2- SELF EMPLOYMENT | ||
| Weekly rate | £2.65 | £2.50 |
| Small earnings exception limit | £5,595 | £5,315 |
| 2012-2013 | 2011-2012 | |
|---|---|---|
| CLASS - SELF EMPLOYMENT | ||
| Weekly rate | £2.65 | £2.50 |
| Small earnings exception limit | £5,595 | £5,315 |
| 2012-2013 | 2011-2012 | |
|---|---|---|
| CLASS 3 - VOLUNTARY | ||
| Weekly rate | £13.25 | £12.60 |
| 2012-2013 | 2011-2012 | |
|---|---|---|
| CLASS 4 - SELF EMPLOYMENT | ||
| Lower profits limit (LPL) annual | £7,605 | £7,225 |
| Upper profits limit (UPL) annual | £42,475 | £42,475 |
| Contributions: | ||
| - on earnings between LPL and UPL | 9% | 9% |
| - on earnings above UPL | 2% | 2% |
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