Class 1
| 2009/10 | 2008/09 | |||
|---|---|---|---|---|
| Employee (£) | Employer (£) | Employee (£) | Employer (£) | |
| % | % | % | % | |
| Below earnings threshold | 0 | 0 | 0 | 0 |
| Between earnings threshold and upper earnings limit | 11 | 11 | 11 | 11 |
| Above upper earnings limit | 12.8 | 12.8 | 12.8 | 12.8 |
Class 1 primary, not contracted out
| 2009/10 | 2008/09 | |||||
|---|---|---|---|---|---|---|
| Weekly (£) | Monthly (£) | Annual (£) | Weekly (£) | Monthly (£) | Annual (£) | |
| Lower earnings Limit | 95 | 412 | 4,940 | 90 | 390 | 4,680 |
| Earnings Threshold | 110 | 476 | 5,715 | 105 | 453 | 5,435 |
| Upper earnings limit | 844 | 3,656 | 43,875 | 770 | 3,337 | 40,040 |
Contracted out rate reduction between lower and upper earnings limit
| 2009/10 | 2008/09 | |
|---|---|---|
| % | % | |
| Employer salary-related scheme | 3.7 | 3.7 |
| Employer money-purchase scheme | 1.4 | 1.4 |
| Employee for either scheme | 1.6 | 1.6 |
Class 1A
| 2009/10 | 2008/09 | |
|---|---|---|
| % | % | |
| Rate on taxable benefits | 12.8 | 12.8 |
Class 2 (Annual)
| 2009/10 | 2008/09 | |
|---|---|---|
| £ | £ | |
| Flat rate | 124.80 | 119.60 |
| Small earnings exception | 5,075 | 4,825 |
Class 4
| 2009/10 | 2008/09 | |
|---|---|---|
| % | % | |
| Below lower profit limit | 0 | 0 |
| Between lower and upper profit limit | 8 | 8 |
| Above upper profit limit | 1 | 1 |
| 2009/10 | 2008/09 | |
|---|---|---|
| £ | £ | |
| Lower profit limit | 5,715 | 5,435 |
| Upper profit limit | 43,875 | 40,040 |
Class 3 (Annual)
| 2009/10 | 2008/09 | |
|---|---|---|
| £ | £ | |
| Flat rate | 626.60 | 421.20 |
