National Insurance Contribution Rates 2013/2014

Lower earnings limit, primary Class 1 £109/week
Upper earnings limit, primary Class 1 £797/week
Upper accruals point £770
Primary threshold £149/week
Secondary threshold £148/week
Employees' primary Class 1 rate between primary threshold and upper earnings limit 12%
Employees' primary Class 1 rate above upper earnings limit 2%
Married women's reduced rate between primary threshold and upper earnings limit 5.85%
Married women's reduced rate above upper earnings limit 2%
Employer's secondary Class 1 rate above secondary threshold 13.8%
Class 2 rate £2.70/week
Class 2 small earnings exception £5,725/year
Class 3 rate £13.55/week
Class 4 lower profits limit £7,755/year
Class 4 upper profits limit £41,450/year
Class 4 rate between lower profits limit and upper profits limit 9%
Class 4 rate above upper profits limit 2%


« Back to all news