Arthur Franklin

National insurance: 2011/12 (main rates only)

Class 1 primary (employee) contributions
Lower earnings limit£102 weekly (threshold for state pension rights)
Primary threshold£139 weekly
Upper earnings limit£817 weekly
Rate on earnings up to the primary threshold0%
Not contracted out rate12%
Reduced rate2% above upper earnings limit
 
Class 1 secondary (employer) contributions
Secondary contributions threshold£136 weekly
Not contracted out rate13.8%
 
Class 2 self employed contributions
Weekly rate (exemption up to £5,315 annual)£2.50
 
Class 4 self employed contributions
Annual earnings limit - upper£42,475
Annual earnings limit - lower7,225
Rate on profit between lower and upper limits9% then 2% on excess

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