National Insurance Contributions

Class 1 National Insurance contributions, Class 2 National Insurance contributions, Class 3 National Insurance contributions and Class 4 National Insurance contributions

Class 1, 1A and 1b National Insurance contributions

	2014/15	2013/14	2012/13	2011/12
Lower earnings limit	£111 per week	£109 per week	£107 per week	£102 per week
Primary threshold (employee)	£153 per week	£149 per week	£146 per week	£39 per week
Secondary threshold (employer)	£153 per week	£148 per week	£144 per week	£136 per week
Upper accruals point	£770 per week	£770 per week	£770 per week	£770 per week
Upper earnings limit	£805 per week	£797 per week	£817 per week	£817per week
Employee’s primary rate between primary threshold and upper earnings limit	12%	12%	12%	12%
Employee’s primary rate above upper earnings limit	2%	2%	2%	2%
Employee’s contracted-out rebate: salary related schemes	1.4%	1.4%	1.4%	1.6%
Employee’s contracted-out rebate: money purchase schemes	N/A	N/A	N/A	1.6%
Married women’s reduced rate between primary threshold and upper earnings limit	5.85%	5.85%	5.85%	5.85%
Married women’s rate above upper earnings limit	2%	2%	2%	2%
Employer’s secondary Class 1 rate	13.8%	13.8%	13.8%	13.8%
Employer’s contracted-out rebate: salary-related schemes	3.4%	3.4%	3.4%	3.7%
Employer’s contracted-out rebate: money purchase schemes	N/A	N/A	N/A	1.4%
Class 1A rate (employer only)	13.8%	13.8%	13.8%	13.8%
Class 1B rate (employer only)	13.8%	13.8%	12.8%	12.8%

Note

From 6 April 2012 it is only possible to contract-out via a defined benefit (salary-related) scheme. Contracting-out for defined contribution (money purchase) schemes came to an end on 5 April 2012. For 2012/13 no rebate is payable in respect of COMP schemes. Contracting-out for slary-related schemes will come to an end in April 2016 consequent on the introduction of the single-tier state pension.

Weekly, monthly and annual limits 2013/14

	Lower earnings limit	Earnings threshold employer	Earnings threshold employee	Upper accruals point	Upper earnings limit
Weekly	£109	£148	£149	£770	£797
Monthly	£473	£641	£646	£3,337	£3,454
Annual	£5,668	£7,696	£7,755	£40,040	£41,450

Employee and employer contributions

Contracted-in rates for 2013/14

Earnings	Employee	Employer
£0 to £109 per week	No NICs payable	No NICs payable
£107.01 to £148	Notional NICs treated as paid at 0%	No NICs payable
£148,01 to £149 per week	Notional NICs treated as paid at 0%	13.8%
£149.01 to £797 per week	12%	13.8%
Over £797 per week	2%	13.8%

Contacted-out rates for 2013/13 (salary-related schemes only)

Earnings	Employee	Employer
£0 to £109 per week	No NICs payable	No NICs payable
£109.01 to £148 per week	Rebate 1.4%	Rebate 3.4%
£148.01 to £149 per week	Rebate 1.4%	10.4%
£149.01 to £770 per week	10.6%	10.4%
£770.01 to £797 per week	12%	13.8%
Over £797 per week	2%	13.8%

Note

¹Where the employee contracts out of the second state pension (S2P), the contracted out rebate (employee's and employer's) is payable on earnings between the lower earnings limit and the upper accruals point.

Class 2 National Insurance contributions

	2014/15	2013/14	2012/13	2011/12
Class 2 rate	£2.75	£2.70	£2.65	£2.50
Small earnings exception	£5,885 per year	£5,725 per year	£5,595 per year	£5,315 per year
Class 2 rate: share fishermen	£3.40	£3.35	£3.30	£3.15
Class 2 rate: volunteer development workers	£5.55	£5.45	£5.35	£5.10

Class 3 National Insurance contributions

	2014/15	2013/14	2012/13	2011/12
Class 3 National Insurance contributions	£13.90	£13.55	£13.25	£12.60

Class 4 National Insurance contributions

	2014/15	2013/14	2012/13	2011/12
Lower profits limit	£7,956 per year	£7,755 per year	£7,605 per year	£7,225 per year
Upper profits limit	£41,865 per year	£41,450 per year	£42,475 per year	£42,475 per year
Main rate (between lower and upper profits limit)	9%	9%	9%	9%
Additional rate (above upper profits limit)	2%	2%	2%	2%