National Insurance
| £ per week | 2010-11 | 2009-10 |
| Employees | ||
| Lower earnings limit, primary Class 1 | £97 | £95 |
| Upper earnings limit, primary Class 1 | £844 | £844 |
| Upper accruals point (for those on contracted out pensions) | £770 | £770 |
| Primary threshold | £110 | £110 |
| Secondary threshold | £110 | £110 |
| Employees' primary Class 1 rate between primary threshold and upper earnings limit | 11% | 11% |
| Employees' primary Class 1 rate above upper earnings limit | 1% | 1% |
| Employees' contracted out rebate | 1.6% | 1.6% |
| Married women's reduced rate between primary threshold and upper earnings limit | 4.85% | 4.85% |
| Married women's rate above upper earnings limit | 1% | 1% |
| Employers' secondary Class 1 rate above secondary threshold | 12.8% | 12.8% |
| Employers' contracted-out rebate, salary-related schemes | 3.7% | 3.7% |
| Employers' contracted-out rebate, money-purchase schemes | 1.4% | 1.4% |
| Rates are nil for men over 65 and women over 60. Normal employers' contributions are still payable. | ||
| Class 1A and Class 1B | 12.8% | 12.8% |
| Class 2 rate (self-employed) | £2.40 | £2.40 |
| Class 2 small earnings exception | £5,075 per year | £5,075 per year |
| Special Class 2 rate for share fishermen | £3.05 | £3.05 |
| Special Class 2 rate for volunteer development workers | £4.85 | £4.75 |
| Class 3 rate (voluntary contributions) | £12.05 | £12.05 |
| Class 4 lower profits limit (self-employed) | £5,715 per year | £5,715 per year |
| Class 4 upper profits limit (self-employed) | £43,875 per year | £43,875 per year |
| Class 4 rate between lower profits limit and upper profits limit | 8% | 8% |
| Class 4 rate above upper profits limit | 1% | 1% |
It is proposed that from 2011/12, national insurance rates for employees and employers and class 4 contributions for the self-employed will rise by 1.0%. This also applies to both Class 1A and Class 1B contributions.
The additional rate of Class1 and Class4 contributions is also to be increased from 1% to 2%. To help protect those on lower earnings from these rises, the primary threshold and lower profits limits are to be increased by £570 so those people earning less than £20,000 will pay less NI.
From 2011/12 the primary threshold for NI will be aligned with the income tax single persons allowance.
