This is the 2011/12 NICs table. The employers’ NI rate has increased by 1% to 13.8%, and the main Class 1 rate for employees has risen from 11% to 12%.
Class 2 and Class 4 contributions, paid by the self employed, have also increased.
| £ per week | 2009-10 | 2010-11 | 2011-12 |
| Lower earnings limit, primary Class 1 |
£95 | £97 | £102 |
| Upper earnings limit, primary Class 1 |
£844 | £844 | £817 |
| Upper accrual point | £770 | £770 | £770 |
| Primary threshold | £110 | £110 | £139 |
| Secondary threshold | £110 | £110 | £136 |
| Employees’ primary Class 1 rate between primary threshold and upper earnings limit |
11% | 11% | 12% |
| Employees’ primary Class 1 rate above upper earnings limit |
1% | 1% | 2% |
| Class 1A rate on employer provided benefits (1) |
12.8% | 12.8% | 13.8% |
| 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% | 5.85% |
| Married women’s rate above upper earnings limit |
1% | 1% | 2% |
| Employers’ secondary Class 1 rate above secondary threshold |
12.8% | 12.8% | 13.8% |
| 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 | £2.40 | £2.40 | £2.50 |
| Class 2 small earnings exception | £5,075 per year | £5,075 per year | £5,315 per year |
| Special Class 2 rate for share fishermen |
£3.05 | £3.05 | £3.15 |
| Special Class 2 rate for volunteer development workers |
£4.75 | £4.85 | £5.10 |
| Class 3 rate | £12.05 | £12.05 | £12.60 |
| Class 4 lower profits limit | £5, 715 per year | £5, 715 per year | £7,225 per year |
| Class 4 upper profits limit | £43, 875 per year | £43, 875 per year | £42,475 per year |
| Class 4 rate between lower profits limit and upper profits limit |
8% | 8% | 9% |
| Class 4 rate above upper profits limit |
1% | 1% | 2% |
| Additional primary Class 1 percentage rate on deferred employments |
1% | 1% | 2% |
| Additional Class 4 percentage rate where deferment has been granted |
1% | 1% | 2% |
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