National Insurance contributions – NIC

£ per week (unless stated) 2011/12 2012/13 2013/14
Lower   earnings limit

102

107

109

Primary   threshold

139

146

149

Upper accruals point

770

770

770

Upper   earnings limit

817

817

797

EE primary Class 1 rate between primary threshold   and upper earnings limit

12%

12%

12%

EE   primary Class 1 rate above upper earnings limit

2%

2%

2%

EE   contracted-out rebate – salary-related schemes

1.6%

1.4%

1.4%

Married   women’s reduced rate between primary threshold and upper earnings limit

5.85%

5.85%

5.85%

Married   women’s rate above upper earnings limit

2%

2%

2%

 

Class 1 secondary NIC (employers – ER)

£ per   week (unless stated)

2011/12

2012/13

2013/14

Secondary   threshold

136

144

148

ER   secondary Class 1 rate above secondary threshold

13.8%

13.8%

13.8%

ER contracted-out rebate, salary-related schemes

3.7%

3.4%

3.4%

ER   contracted-out rebate, money-purchase schemes

1.4%

Abolished from 6 April 2012

Abolished from 6 Apil 2012

 

Class 2 NIC (self-employed)

£ per   week (unless stated)

2011/12

2012/13

2013/14

Class 2   rate

2.50

2.65

2.70

Class 2   small earnings exception (per year)

5,315

5,595

5,725

Special   Class 2 rate for share fishermen

3.15

3.30

3.35

Special   Class 2 rate for volunteer development workers

5.10

5.35

5.45

 

Class 3 NIC (voluntary)

£ per   week (unless stated)

2011/12

2012/13

2013/14

Class 3 rate

12.60

13.25

13.55

 

Class 4 NIC (self-employed)

£ per   year

2011/12

2012/13

2013/14

Class 4   lower profits limit

7,225

7,605

7,755

Class 4   upper profits limit

42,475

42,475

41,450

Class 4   rate between lower profits limit and upper profits limit

9%

9%

9%

Class 4   rate above upper profits limit

2%

2%

2%

 

2012 – 2013 National Insurance Contributions

National    Insurance contributions – rates and allowances
£ per week 2010-11 2011-12 2012-13
Lower earnings limit, primary Class 1 £97 £102 £107
Upper earnings limit, primary Class 1 £844 £817 £817
Upper accrual point £770 £770 £770
Primary threshold £110 £139 £146
Secondary threshold £110 £136 £144
Employees’ primary Class 1 rate between primary   threshold and upper earnings limit 11% 12% 12%
Employees’ primary Class 1 rate above upper   earnings limit 1% 2% 2%
Class 1A rate on employer provided benefits (1) 12.8% 13.8% 13.8%
Employees’ contracted-out rebate (for   contracted-out salary related schemes only) 1.6% 1.6% 1.4%
Married women’s reduced rate between primary   threshold and upper earnings limit 4.85% 5.85% 5.85%
Married women’s rate above upper earnings limit 1% 2% 2%
Employers’ secondary Class 1 rate above secondary   threshold 12.8% 13.8% 13.8%
Employers’ contracted-out rebate, salary-related   schemes 3.7% 3.7% 3.4%
Employers’ contracted-out rebate, money-purchase   schemes 1.4% 1.4% Abolished from 6   April 2012
Class 2 rate £2.40 £2.50 £2.65
Class 2 small earnings exception £5,075 per year £5,315 per year £5,595 per year
Special Class 2 rate for share fishermen £3.05 £3.15 £3.30
Special Class 2 rate for volunteer development   workers £4.85 £5.10 £5.35
Class 3 rate £12.05 £12.60 £13.25
Class 4 lower profits limit £5,715 per year £7,225 per year £7,605 per year
Class 4 upper profits limit £43,875 per year £42,475 per year £42,475 per year
Class 4 rate between lower profits limit and upper   profits limit 8% 9% 9%
Class 4 rate above upper profits limit 1% 2% 2%
Additional primary Class 1 percentage rate on   deferred employments 1% 2% 2%
Additional Class 4 percentage rate where deferment   has been granted 1% 2% 2%
  1. 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.

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