All figures are weekly unless shown otherwise.
|
|
2010-11
|
2011-12
|
|
Lower earnings limit, primary Class 1
|
£97
|
£102 |
|
Upper earnings limit, primary Class 1
|
£844
|
£817 |
|
Upper accruals point
|
£770
|
£770
|
|
Primary threshold
|
£110
|
£139 |
|
Secondary threshold
|
£110
|
£136 |
|
Employees’ primary Class 1 rate between primary threshold and upper earnings limit
|
11%
|
12%
|
|
Employees’ primary Class 1 rate above upper earnings limit
|
1%
|
2%
|
|
Employees’ contracted-out rebate |
1.6%
|
1.6%
|
|
Married women’s reduced rate between primary threshold and upper earnings limit |
4.85%
|
5.85%
|
|
Married women’s rate above upper earnings limit |
1%
|
2%
|
|
Employers’ secondary Class 1 rate above secondary threshold |
12.8%
|
13.8%
|
|
Employers’ contracted-out rebate, salary-related schemes |
3.7%
|
3.7%
|
|
Employers’ contracted-out rebate, money-purchase schemes
|
1.4%
|
1.4%
|
|
Class 2 rate
|
£2.40
|
£2.20
|
|
Class 2 small earnings exception
|
£5,075 per year
|
£5,315 per year
|
|
Special Class 2 rate for share fishermen
|
£3.05
|
£3.15
|
|
Special Class 2 rate for volunteer development workers
|
£4.85
|
£5.10 |
|
Class 3 rate
|
£12.05
|
£12.60 |
|
Class 4 lower profits limit
|
£5,715 per year
|
£7,225 per year
|
|
Class 4 upper profits limit
|
£43,875 per year
|
£42,475 per year
|
|
Class 4 rate between lower profits limit and upper profits limit
|
8%
|
9%
|
|
Class 4 rate above upper profits limit
|
1%
|
2%
|
Source: Inland Revenue