Home > Useful Information > Tax Rates and Allowances > National Insurance

National Insurance

£ per week	2011-12
Lower earnings limit, primary Class 1	£102
Upper earnings limit, primary Class 1	£817
Upper accrual point	£770
Primary threshold	£139
Secondary threshold	£136
Employees’ primary Class 1 rate between primary threshold and upper earnings limit	12%
Employees’ primary Class 1 rate above upper earnings limit	2%
Class 1A rate on employer provided benefits*	13.8%
Employees’ contracted-out rebate	1.6%
Married women’s reduced rate between primary threshold and upper earnings limit	5.85%
Married women’s rate above upper earnings limit	2%
Employers’ secondary Class 1 rate above secondary threshold	13.8%
Employers’ contracted-out rebate, salary-related schemes	3.7%
Employers’ contracted-out rebate, money-purchase schemes	1.4%
Class 2 rate	£2.50
Class 2 small earnings exception	£5,315 per year
Special Class 2 rate for share fishermen	£3.15
Special Class 2 rate for volunteer development workers	£5.10
Class 3 rate	£12.60
Class 4 lower profits limit	£7,225 per year
Class 4 upper profits limit	£42,475 per year
Class 4 rate between lower profits limit and upper profits limit	9%
Class 4 rate above upper profits limit	2%
Additional primary Class 1 percentage rate on deferred employments	2%
Additional Class 4 percentage rate where deferment has been granted	2%

*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.