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%