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2010/11 National Insurance Rates & Thresholds
For Employed Employee Contributions Employer Contributions
Earnings per week 2009/10 2010/11 2009/10 2010/11
Below £97* (Lower earnings limit) Nil Nil Nil Nil
£97 to £110 (Primary/secondary threshold) Nil Nil Nil Nil
£110 to £844 (Upper earnings limit) 11% 11% 12.8% 12.8%
Above £844 1% 1% 12.8% 12.8%
* for 2009/10 the lower earnings limit was £95 per week.
For Self Employed Class 2 per week Class 4
Earnings per year 2009/10 2010/11 2009/10 2010/11
Below £5,075* (Small earnings exception) Nil Nil Nil Nil
£5,075 to £5,715 (Lower profits limit) £2:40 £2:40 Nil Nil
£5,715 to £43,875 (Upper profits limit) £2:40 £2:40 8% 8%
Above £43,875 £2:40 £2:40 1% 1%
Class 2 National Insurance Contributions are paid at a flat rate of £2:40 per week by all self-employed persons.
* Those with profits less than, or expected to be less than, the level of Small Earnings Exception may apply for exemption from paying Class 2 contibutions.
     
All articles on this website are the author's interpretation of the law, and no liability whatsoever can be accepted for the use of this information. For individual advice relating to the viewer's circumstances, professional legal or accountancy advice should always be sought.
John Savage Accountancy, 16 Walsingham Place, Truro, Cornwall TR1 2RP Tel: 01872 271947
The firm is supervised under the Money Laundering Regulations 2007 by the Institute of Financial Accountants.
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