National Insurance Rates 2009/10 - NI Rates
For NIC (and all other) rates and allowances for earlier years, visit our main Tax Rates main page.
To find out which rates apply to you, read our guide to National Insurance for small businesses.
£ per week |
2007-08 |
2008-09 |
2009-10 |
Lower earnings limit, primary Class 1 |
£87 |
£90 |
£95 |
Upper earnings limit, primary Class 1 |
£670 |
£770 |
£844 |
Upper accruals point |
N/A |
N/A |
£770 |
Primary threshold |
£100 |
£105 |
£110 |
Secondary threshold |
£100 |
£105 |
£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% |
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 |
£2.20 |
£2.30 |
£2.40 |
| Class 2 small earnings exception |
£4,635 per year |
£4,825 per year |
£5,075 per year |
| Special Class 2 rate for share fishermen |
£2.85 |
£2.95 |
£3.05 |
| Special Class 2 rate for volunteer development workers |
£4.35 |
£4.50 |
£4.75 |
| Class 3 rate |
£7.80 |
£8.10 |
£12.05 |
| Class 4 lower profits limit |
£5,225 per year |
£5,435 per year |
£5,715 per year |
| Class 4 upper profits limit |
£34,840 per year |
£40,040 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% |
Posted April 6, 2009
- Great DELL Offers for Startup Businesses
- FreeAgent Online Accounting - FREE trial and 10% off for Bytestart readers.
- Home Business Insurance - Save money with Direct Line for Business. We guarantee to beat any quote for the same cover. Immediate quote available.
