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National Insurance...

National Insurance

2013 to 2014

2014 to 2015

Lower earnings limit, primary Class 1

£109

£111

Upper earnings limit, primary Class 1

£797

£805

Upper accrual point

£770

£770

Primary threshold

£149

£153

Secondary threshold

£148

£153

Employees’ primary Class 1 rate between primary threshold and upper earnings limit

12%

12%

Employees’ primary Class 1 rate above upper earnings limit

2%

2%

Class 1A rate on employer provided benefits (1)

13.8%

13.8%

Employees’ contracted-out rebate (for contracted-out salary related schemes only)

1.4%

1.4%

Married women’s reduced rate between primary threshold and upper earnings limit

5.85%

5.85%

Married women’s rate above upper earnings limit

2%

2%

Employers’ secondary Class 1 rate above secondary threshold

13.8%

13.8%

Employers’ contracted-out rebate, salary-related schemes

3.4%

3.4%

Employers’ contracted-out rebate, money-purchase schemes

N/A

N/A

Class 2 rate

£2.70

£2.75

Class 2 small earnings exception

£5,725 per year

£5,885 per year

Special Class 2 rate for share fishermen

£3.35

£3.40

Special Class 2 rate for volunteer development workers

£5.45

£5.55

Class 3 rate

£13.55

£13.90

Class 4 lower profits limit

£7,755 per year

£7,956 per year

Class 4 upper profits limit

£41,450 per year

£41,865 per year

Class 4 rate between lower profits limit and upper profits limit

9%

9%

Class 4 rate above upper profits limit

2%

2%

Additional primary Class 1 percentage rate on deferred employments

2%

2%

Additional Class 4 percentage rate where deferment has been granted

2%

2%