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 Income Tax rates

Rates and allowances - National Insurance contributions

£ per week 2008-09 2009-10 2010-11
Lower earnings limit, primary Class 1
£90
 £95 £97
Upper earnings limit, primary Class 1
£770
 £844 £844
Upper accruals point N/A £770 £770
Primary threshold
£105
 £110 £110
Secondary threshold
£105
 £110 £110
Employees’ primary Class 1 rate between primary threshold and upper earnings limit
11%
 11% 11%
Employees’ primary Class 1 rate above upper earnings limit
1%
1% 1%
Class 1A rate on employer provided benefits (1) 12.8% 12.8% 12.8%
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% 4.85%
Married women’s rate above upper earnings limit
1%
1% 1%
Employers’ secondary Class 1 rate above secondary threshold
12.8%
12.8% 12.8%
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
£2.30
 £2.40 £2.40
Class 2 small earnings exception
£4,825 per year
 £5,075 per year £5,075 per year
Special Class 2 rate for share fishermen
£2.95
 £3.05 £3.05
Special Class 2 rate for volunteer development workers
£4.50
 £4.75 £4.85
Class 3 rate
£8.10
 £12.05 £12.05
Class 4 lower profits limit
£5, 435 per year
 £5, 715 per year £5, 715 per year
Class 4 upper profits limit
£40, 040 per year
 £43, 875 per year £43, 875 per year
Class 4 rate between lower profits limit and upper profits limit
8%
 8% 8%
Class 4 rate above upper profits limit
1%
1% 1%

(1) Class 1A NICs are calculated using the previous year’s benefit figure and the rate appropriate at the due date – July.