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National Insurance
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Rates |
2010/11 |
2011/12 |
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Class |
Lower Limits {LEL} |
Upper Limits {UEL} |
Tax Rate |
Lower Limits {LEL} |
Upper Limits {UEL} |
Tax Rate |
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1 Employment {Not
Contracted Out} |
£ 5,720pa {£ 110 pw} |
£ 43,888pa {£ 844 pw} |
11% {+1% over UEL} |
£
7,228 pa {£
139 pw} |
£
42,484 pa {£
817pw} |
12% {+2%
over UEL} |
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2 Self Employed - Flat Rate |
£ 5,075 |
- |
£ 2.40 pw |
£
5,315 |
- |
£
2.50 pw |
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3 Voluntary |
- |
- |
£ 12.05 pw |
- |
- |
£
12.60 pw |
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4 Self Employed |
£ 5,715 |
£ 43,875 |
8% {+1% over UL} |
£
7,225 pa |
£
42,475 |
9% {+2% over
UL} |
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Notes |
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Class 1 |
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2011/12 |
Employers rate is 13.8% over £ 7,072 pa {£ 136 pw} |
No upper limit |
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Contracted Out Rates 10.4% {employee} |
Employer rates depend on type of scheme |
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2010/11 |
Employers rate is 12.8% over £ 5,720 pa {£110 pw} |
No upper limit |
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Contracted Out Rates 9.4% {employee} |
Employer rates depend on type of scheme |
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