National insurance contributions 2011

Class 1 (Employees) Not Contracted out of State Second Pension S2P
No NICs where earnings are up to £139 a week 12% NICs on £139.01-£817 a week 2% NICs over £817 a weekNo NICs where earnings are up to £110 a week 11% NICs on £110.01-£844 a week 1% NICs over £844 a week
No NICs on the first £136 a week 13.8% NICs over £136 a weekNo NICs on the first £110 a week 12.8% NICs over £110 a week
Earnings limit or threshold2011/122010/11
Lower limit (LEL)1024215,044974215,044
Primary earnings threshold1396027,2251104765,715
Secondary earnings threshold1365897,0721104765,715
Upper accrual point7703,33740,0407703,33740,040
Upper limit (UEL)8173,54042,4758443,65643,875
Contracted-out S2P rebate2011/122010/11
Reduction on band earnings£102.01-£770 pw£97.01-£770 pw
Employer rate reduction:
  • Salary-related scheme
  • Money-purchase scheme
Employee rate reduction1.6%1.6%
Class 1A (Employers)2011/122010/11
Most taxable employee benefits13.8%12.8%
Class 2 (Self-Employed)2011/122010/11
Flat rate£2.50 pw £130.00 pa
£2.40 pw £124.80 pa
Small earnings exception£5,315 pa£5,075 pa
Class 4 (Self-Employed)2011/122010/11
On profits£7,225-£42,475 pa9%£5,715-£43,875 pa8%
Over £42,475 pa2%Over £43,875 pa 1%
Class 3 (Voluntary)2011/122010/11
Flat rate£12.60 pw£655.20 pa£12.05 pw £626.60 pa
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