National Insurance

  Class 1 (not contracted out)   2009-10 2008-09
       
  Lower earnings limit, primary Class 1 Weekly £ 95 £ 90
  Monthly £ 412 £ 390
  Yearly £ 4,940 £ 4,680
       
  Primary threshold Weekly £ 110 £ 105
  Monthly £ 477 £ 453
  Yearly £ 5,720 £ 5,435
       
  Secondary threshold Weekly £ 110 £ 105
  Monthly £ 477 £ 453
  Yearly £ 5,720 £ 5,435
       
  Upper earnings limit, primary Class 1 Weekly £ 844 £ 770
  Monthly £ 3,657 £ 3,337
  Yearly £ 43,888 £ 40,040

  Class 1 (Rates on earnings)   2009-10 2008-09
       
  Rate on earnings up to primary threshold   0% 0%
       
  Employees’ primary Class 1 rate between primary threshold and upper      
  earnings limit   11% 11%
       
  Employees’ primary Class 1 rate above upper earnings limit   1% 1%
       
  Employees’ contracted-out rebate   1.60% 1.60%
       
  Married women’s reduced rate between primary threshold and upper      
  earnings limit   4.85% 4.85%
       
  Married women’s rate above upper earnings limit   1% 1%
       
  Employers’ secondary Class 1 rate above secondary threshold   12.80% 12.80%
       
  Employers’ contracted-out rebate, salary-related schemes   3.70% 3.70%
       
  Employers’ contracted-out rebate, money-purchase schemes   1.40% 1.40%
       
  Employers’ Class 1A (on relevant benefits)   12.80% 12.80%
       
  Employers’ Class 1B (on PAYE settlement arrangement)   12.80% 12.80%

  Class 2 (Self employed)   2009-10 2008-09
  Class 2 contribution rate Weekly £          2.40 £         2.30
  Special Class 2 rate for share fishermen Weekly £          3.05 £         2.95
  Special Class 2 rate for volunteer development workers Weekly £          4.75 £         4.50
       
  Class 2 small earnings exception Per Year £        5,075 £       4,825

  Class 3 (Voluntary Contributions)   2009-10 2008-09
  Class 3 contributions are paid voluntarily by persons not liable for      
  contributions, or have been exempted from Class 2 Contributions, or       
  whose contribution record is insufficient to qualify for benefits      
       
  Class 3 contribution rate Weekly £ 12.05 £ 8.10

  Class 4 ( * Self employed on profits)   2009-10 2008-09
  Class 4 lower profits limit Per Year £ 5,715 £ 5,435
       
  Class 4 upper profits limit Per Year £ 43,875 £ 40,040
       
  Class 4 rate between lower profits limit and upper profits limit   8% 8%
       
  Class 4 rate above upper profits limit   1% 1%
       
  * Exemption applies if state retirement age was reached by 6 April 2008      

Notes

  1. For those earning between £95 per week and £844 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.
  2. For children under 16, men over 65 and women over 60 there are no national insurance contributions payable, but employers’ contributions remain payable.