| £ per week | 2009-10 | 2010-11 | 2011-12 |
|---|---|---|---|
|
Lower earnings limit, primary Class 1
|
£95 | £97 | £102 |
|
Upper earnings limit, primary Class 1
|
£844 | £844 | £817 |
|
Upper accrual point
|
£770 | £770 | £770 |
|
Primary threshold
|
£110 | £110 | £139 |
|
Secondary threshold
|
£110 | £110 | £136 |
|
Employees’ primary Class 1 rate between primary threshold and upper earnings limit
|
11% | 11% | 12% |
|
Employees’ primary Class 1 rate above upper earnings limit
|
1% | 1% | 2% |
|
Class 1A rate on employer provided benefits (1)
|
12.8% | 12.8% | 13.8% |
|
Employees’ contracted-out rebate
|
1.6% | 1.6% | 1.6% |
|
Married women’s reduced rate between primary threshold and upper earnings limit
|
4.85% | 4.85% | 5.85% |
|
Married women’s rate above upper earnings limit
|
1% | 1% | 2% |
|
Employers’ secondary Class 1 rate above secondary threshold
|
12.8% | 12.8% | 13.8% |
|
Employers’ contracted-out rebate, salary-related schemes
|
3.7% | 3.7% | 3.7% |
|
Employers’ contracted-out rebate, money-purchase schemes
|
1.4% | 1.4% | 1.4% |
|
Class 2 rate
|
£2.40 | £2.40 | £2.50 |
|
Class 2 small earnings exception
|
£5,075 per year | £5,075 per year | £5,315 per year |
|
Special Class 2 rate for share fishermen
|
£3.05 | £3.05 | £3.15 |
|
Special Class 2 rate for volunteer development workers
|
£4.75 | £4.85 | £5.10 |
|
Class 3 rate
|
£12.05 | £12.05 | £12.60 |
|
Class 4 lower profits limit
|
£5, 715 per year | £5, 715 per year | £7,225 per year |
|
Class 4 upper profits limit
|
£43, 875 per year | £43, 875 per year | £42,475 per year |
|
Class 4 rate between lower profits limit and upper profits limit
|
8% | 8% | 9% |
|
Class 4 rate above upper profits limit
|
1% | 1% | 2% |
|
Additional primary Class 1 percentage rate on deferred employments
|
1% | 1% | 2% |
|
Additional Class 4 percentage rate where deferment has been granted
|
1% | 1% | 2% |
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