National Insurance Contributions

 

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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