| Rates and thresholds are set out below |
| |
2008/09 |
2007/08 |
| Lower Earnings Limit |
£90
per week |
£87
per week |
| Primary and Secondary threshold |
£105
per week |
£100
per week |
| Upper Earnings Limit |
£770
per week |
£670
per week |
Employees'
primary class 1 rate on earnings between primary threshold
and upper earnings limit |
11% |
11% |
| Employees' primary class 1
rate on earnings above upper earnings limit |
|
|
| Employers' secondary class
1 rate on earnings above secondary threshold |
|
|
| Employees' primary class 1
contracted out rate on earnings between primary threshold
and upper earnings limit |
|
|
| Employees' primary class 1
contracted out rate on earnings above the upper earnings
limit |
|
|
| Class 1A National Insurance
Contributions - Employers on Benefits in Kind |
|
|
Class
2 contributions for self-employed
small earnings
exception |
£2.30
per week
£4,825 |
£2.20
per week
£4,635 |
| Class 3 Contributions - Voluntary |
£8.10
per week |
£7.80
per week |
| Class 4 Lower Profits Limit |
£5,435 |
£5,225 |
| Class 4 Upper Profits Limit |
£40,040 |
£34,840 |
| Class 4 rate on profits between
lower and upper profits limit |
|
|
Class
4 rate on profits above upper profits limit |
|
|
