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  •  

    National Insurance

    Notes

  • Go to ...
  • national insurance contributions
  • reliefs on salary related pension schemes
  •  


    National Insurance Contributions

    Class 1 (earnings related)
      2016-17 2015-16
    Lower earnings limit (LEL) (per week) £112 £112
    Upper earnings limit (UEL) (per week - employees only) £827 £815
    Apprentice upper secondary threshold (AUST) (for under 25's only) £827 n/a
    Upper accruals point (UAP) n/a £770

     

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    Earnings threshold (per week)
      2016-17 2015-16
    Primary Threshold £155 £155
    Secondary Threshold £156 £156

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    Employee rate
      2016-17 2015-16
    Between earnings threshold and UEL 12.00% 12.00%
    Earnings above UEL 2.00% 2.00%
    Married womans reduced rate between the Primary Threshold and the UEL 5.85% 5.85%
    Married womans reduced rate above the Upper Earnings Limit 2.00% 2.00%

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    Employer rate
      2016-17 2015-16
    Above earnings threshold 13.80% 13.80%

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    Class 2 (self-employed flat rate)
      2016-17 2015-16
    Per week £2.80 £2.80
    Small earnings exemption (per year) £5,965.00 £5,965.00
    Special Class 2 rate for Share Fishermen £3.45 £3.45
    Special Class 2 rate for Volunteer Development Workers £5.60 £5.60

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    Class 3 (voluntary)
      2016-17 2015-16
    Per week £14.10 £14.10

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    Class 4 (self-employed)
      2016-17 2015-16
    Limits Lower profits limit - LPL (per year) £8,060 £8,060
    Upper profits limit - UPL (per year) £43,000 £42,385
    Rates Between LPL and UPL 9% 9%
    Above UPL 2% 2%

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    Class 1A and Class 1B rate
      2016-17 2015-16
      13.80% 13.80%

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    Reliefs on Salary Related Pension Schemes

    Contracted Out Class 1 Relief (between LEL and UAP)
      2016-17 2015-16
    Employee Rate Contracted out rebate (contracted out salary related schemes only) Abolished 1.4%
    Employer Rate Contracted out rebate (contracted out salary related schemes only) Abolished 3.4%
    Contracted out rebate (Money purchase schemes) Abolished 5th April 2012

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