National Insurance Rates 2008/9 - NI Rates
For 2009/10 tax year NI rates, click here.
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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