National Insurance Rates 2008/9 - NI Rates

For NIC (and all other) rates and allowances for 2007/8 and earlier years, visit our main Tax Rates main page.

£ per week (unless stated)	2007-08	Change	2008-09
Lower earnings limit, primary Class 1	£87	+£3	£90
Upper earnings limit, primary Class 1	£670	+£100	£770
Primary threshold	£100	+£5	£105
Secondary threshold	£100	+£5	£105
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 - salary-related schemes	1.6%	-	1.6%
Employees’ contracted-out rebate - money-purchase schemes	1.6%	-	1.6%
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	12.8%	-	12.8%
Employers’ contracted-out rebate, salary-related schemes	3.7%	-	3.7%
Employers’ contracted-out rebate, money-purchase schemes	1.4%	-	1.4%
Class 2 rate (per week)	£2.20	+£0.10	£2.30
Class 2 small earnings exception	£4,635 per year	+£190	£4,825 per year
Special Class 2 rate for share fishermen (per week)	£2.85	+0.10	£2.95
Special Class 2 rate for volunteer development workers	£4.35	+£0.15	£4.50
Class 3 rate (per week)	£7.80	£0.30	£8.10
Class 4 lower profits limit	£5,225 per year	+£210	£5,435 per year
Class 4 upper profits limit	£34,840 per year	+£5,200	£40,040 per year
Class 4 rate between lower profits limit and upper profits limit	8%	-	8%
Class 4 rate above upper profits limit	1%	-	1%

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Sign Up! - Make sure you sign up to our FREE weekly newsletter for the latest tax news and advice for small companies. Posted January 8, 2008

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