- From 2011/12, the main and additional rates of employer, employee and self employed NICs will all increase by 0.5%. This is in addition to the 0.5% increase for 2011/12 announced last year. Thus the main employee rate in 2011/12 will be 12% (currently 11%) and the additional rate will be 2% (currently 1%).
- In 2011/12 the primary threshold and lower profits limit for NICs will rise above the previously announced levels by £570.
| National insurance contributions | 2010/11 | |
| Employees | ||
| Lower earnings limit, primary Class 1 | £97 a week | |
| Upper accruals point | £770 a week | |
| Upper earnings limit, primary Class 1 | £844 a week | |
| Primary threshold | £110 a week | |
| Secondary threshold | £110 a week | |
| Employees' primary Class 1 rate | 11% of £110.01 to £884 a week |
|
| Employees' contracted-out rebate | 1.6% | |
| Married women's reduced rate | 4.85% | |
| Employers' secondary Class 1 rebate | 12.8% on earnings above £110 a week | |
| Employers' contracted-out rebate, salary-related schemes | 3.7% | |
| Employers' contracted-out rebate, money purchase schemes | 1.4% | |
| Self-employed | ||
| Class 2 rate | £2.40 a week | |
| Class 2 small earnings exception | £5,075 a year | |
| Class 3 rate | £12.05 a week | |
| Class 4 rates | 8% of £5,715 to £43,875 a year 1% above £43,875 |
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