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National Insurance (NIC) Rates – 2011/12

October 6, 2011

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%