Benefit Rates, Applicable Amounts and Disregards etc
| Main National Insurance Contribution Rates | |||||
| Item | 2004-2005 | 2005-2006 | 2006-2007 | 2007-2008 | 2008-2009 |
| Lower earnings limit, primary class 1 per week | £79.00 | £82.00 | £84.00 | £87.00 | £90.00 |
| Upper earnings limit, primary class 1 per week | £610 | £630 | £645.00 | £670.00 | £770.00 |
|
Primary threshold per week |
£91 | £94.00 | £97.00 | £100.00 | £105.00 |
| Secondary threshold per week | £91 | £94.00 |
£97.00 |
£100.00 | £105.00 |
|
Employees’ primary class 1 rate |
11% of £91.01 to £610.00 per week plus 1% above £610.00 | 11% of £94.01 to £630.00 per week plus 1% above £630.00 | 11% of £97.01 to £645.00 per week plus 1% above £645.00 | 11% of £100.01 to £670.00 per week plus 1% above £670.00 | 11% of £105.01 to £770.00 per week plus 1% above £770.00 |
| Employees’ contracted-out rebate | 1. 6% | 1.6% | 1.6% | 1.6% | 1.6% |
| Married women’s reduced rate | 4.85% of £91.01 to £610 per week 1% above £610 per week |
4.85% of £94.01 to £613 per week 1% above £630 per week |
4.85% of £97.01 to £645 per week 1% above £645 per week |
4.85% of £100.01 to £670 per week 1% above £670 per week |
4.85% of £105.01 to £770 per week 1% above £770 per week |
| Employers’ secondary Class 1 rate | 12.8% on earnings above £91 per week | 12.8% on earnings above £94 per week | 12.8% on earnings above £97 per week | 12.8% on earnings above £100 per week | 12.8% on earnings above £105 per week |
| Employers’ contracted-out rebate, salary-related schemes | 3.5 % | 3.5% | 3.5% | 3.7% | 3.7% |
| Employers’ contracted-out rebate, money-purchase schemes | 1.0 % | 1.0% | 1.0% | 1.4% | 1.4% |
| Class 2 rate per week | £2.05 | £2.10 | £2.10 | £2.20 | £2.30 |
| Class 2 small earnings exception per year | £4,215.00 | £4,345.00 | £4,465.00 | £4,635.00 | £4825.00 |
| Special Class 2 rate for share fishermen per week | £2.70 | £2.75 | £2.75 | £2.85 | £2.95 |
| Special Class 2 rate for volunteer development workers per week | £3.95 | £4.10 | £4.20 | £4.35 | £4.50 |
| Class 3 rate per week | £7.15 | £7.35 | £7.55 | £7.80 | £8.10 |
| Class 4 rate per year | 8% of £4,745 to £31,720 plus 1% above £31,720 | 8% of £4,895 to £32,760 plus 1% above £32,760 | 8% of £5,035 to £33,540 plus 1% above £33,540 | 8% of £5,225 to £34,840 plus 1% above £34,840 | 8% of £5,435 to £40,040 plus 1% above £40,040 |
| Class 4 lower profits limit per year | £4,745.00 | £4,895.00 | £5,035.00 | £5,225.00 | £5,435.00 |
| Class 4 upper profits limit per year | £31,720.00 | £32,760.00 | £33,540.00 | £34,840.00 | £40,040.00 |