National Ins. contributions - rates and allowances
(£ per week)
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Lower earnings limit, primary Class 1
£97
£102
£107
£109
£111
£112
Upper earnings limit, primary Class 1
£844
£817
£817
£797
£805
£815
Upper accrual point
£770
£770
£770
£770
£770
£770
Primary threshold
£110
£139
£146
£149
£153
£155
Secondary threshold
£110
£136
£144
£148
£153
£156
Employees' primary Class1rate between primary threshold and upper earnings limit
11%
12%
12%
12%
12%
12%
Employees' primary Class 1 rate above upper earnings limit
1%
2%
2%
2%
2%
2%
Class 1A rate on employer provided benefits (1)
12.8%
13.8%
13.8%
13.8%
13.8%
13.8%
Employers' secondary Class 1 rate above secondary threshold
12.8%
13.8%
13.8%
13.8%
13.8%
13.8%
Class 2 rate
£2.40
£2.50
£2.65
£2.70
£2.75
£2.80
Class 2 small earnings exception
£5,075
£5,315
£5,595
£5,725
£5,885
£5,965 (profits) per year
Special Class 2 rate for share fishermen
£3.05
£3.15
£3.30
£3.35
£3.40
£3.45
Special Class 2 rate for volunteer development workers
£4.85
£5.10
£5.35
£5.45
£5.55
£5.60
Class 3 rate
£12.05
£12.60
£13.25
£13.55
£13.90
£14.10
Class 4 lower profits limit
£5,715
£7,225
£7,605
£7,755
£7,596
£8,060 (profits) per year
Class 4 upper profits limit
£43,875
£42,475
£42,475
£41,450
£41,865
£42,385 (profits) per year
Class 4 rate between lower profits limit and upper profits limit
8%
9%
9%
9%
9%
9%
Class 4 rate above upper profits limit
1%
2%
2%
2%
2%
2%
Additional primary Class 1 percentage rate on deferred employments
1%
2%
2%
2%
2%
2%
Additional Class 4 percentage rate where deferment has been granted
1%
2%
2%
2%
2%
2%
(£ per week)
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Lower earnings limit, primary Class 1
£97
£102
£107
£109
£111
£112
Upper earnings limit, primary Class 1
£844
£817
£817
£797
£805
£815
Upper accrual point
£770
£770
£770
£770
£770
£770
Primary threshold
£110
£139
£146
£149
£153
£155
Secondary threshold
£110
£136
£144
£148
£153
£156
Employees' primary Class1rate between primary threshold and upper earnings limit
11%
12%
12%
12%
12%
12%
Employees' primary Class 1 rate above upper earnings limit
1%
2%
2%
2%
2%
2%
Class 1A rate on employer provided benefits (1)
12.8%
13.8%
13.8%
13.8%
13.8%
13.8%
Employers' secondary Class 1 rate above secondary threshold
12.8%
13.8%
13.8%
13.8%
13.8%
13.8%
Class 2 rate
£2.40
£2.50
£2.65
£2.70
£2.75
£2.80
Class 2 small earnings exception
£5,075
£5,315
£5,595
£5,725
£5,885
£5,965 (profits) per year
Special Class 2 rate for share fishermen
£3.05
£3.15
£3.30
£3.35
£3.40
£3.45
Special Class 2 rate for volunteer development workers
£4.85
£5.10
£5.35
£5.45
£5.55
£5.60
Class 3 rate
£12.05
£12.60
£13.25
£13.55
£13.90
£14.10
Class 4 lower profits limit
£5,715
£7,225
£7,605
£7,755
£7,596
£8,060 (profits) per year
Class 4 upper profits limit
£43,875
£42,475
£42,475
£41,450
£41,865
£42,385 (profits) per year
Class 4 rate between lower profits limit and upper profits limit
8%
9%
9%
9%
9%
9%
Class 4 rate above upper profits limit
1%
2%
2%
2%
2%
2%
Additional primary Class 1 percentage rate on deferred employments
1%
2%
2%
2%
2%
2%
Additional Class 4 percentage rate where deferment has been granted
1%
2%
2%
2%
2%
2%