Arthur Franklin

National insurance: 2010/11 (main rates only)

Class 1 primary (employee) contributions
Lower earnings limit£97 weekly (threshold for state pension rights)
Primary threshold£110 weekly
Upper earnings limit£844 weekly
Rate on earnings up to the primary threshold0%
Not contracted out rate11%
Reduced rate1% above upper earnings limit
 
Class 1 secondary (employer) contributions
Secondary contributions threshold£110 weekly
Not contracted out rate12.8%
 
Class 2 self employed contributions
Weekly rate (exemption up to £5,075 annual)£2.40
 
Class 4 self employed contributions
Annual earnings limit - upper£43,875
Annual earnings limit - lower5,715
Rate on profit between lower and upper limits8% then 1% on excess

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