National Insurance Contributions

2011-2012 Earnings PW 2010-2011 Earnings PW
Employees Class 1 NIC
Earnings at or above lower limit

Standard rate
contracted in
contracted out
contracted out
contracted in and out



0% up to £139
12% on £139.01-£817
10.4% on £139.01-£770
12% on £770.01-£817
2% over £817




0% up to £110
11% on £110.01-£844
9.4% on £110.01-£770
11% on £770.01-£844
1% over £844

Employers Class 1 NIC
Contracted in
Below £136 / £110 
Over £136 / £110

Contracted out *
Below £136 / £110
£136.01 / £110.01-£770
Over £770


NIL
13.8%

SR           MP

NIL           NIL
10.1%     12.4%
13.8%     13.8%


NIL
12.8%

SR         MP
NIL         NIL
9.1%     11.4%
12.8%   12.8%
Class 2- Self - employed rate
Small earnings exception
£2.50 per week
£5,315 per annum
£2.40 per week
£5,075 per annum
Class 3 - Voluntary rate £12.60 per week £12.05 per week
Class 4 - Self - employed rate

Lower limit of earnings

Upper limit of earnings

2% / 1% on earnings over
9%

£7,225 per annum

£42,475 per annum 

£42,475 per annum
8%

£5,715 per annum

£43,875 per annum

£43,875 per annum

* SR = Salary related scheme MP = Money purchase scheme

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Click here to download our 2011 - 2012 Tax Rate card

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