National Insurance Contributions 2011/12

Class 1

Pay Frequency	Lower Earnings Limit	Secondary Earnings Threshold	Primary Earnings Threshold	Upper Accrual Point	Upper Earnings Limit
Weekly	£102.00	£136.00	£139.00	£770.00	£817.00
Monthy	£442.00	£589.00	£602.00	£3337.00	£3540.00
Annual	£5304.00	£7072.00	£7225.00	£40,040.00	£42,475.00

Not Contracted Out
Standard	A	12%	12%				2%	0%	13.8%		13.8%		13.8%			0%
Reduced	B	5.85%	5.85%				2%	0%	13.8%	13.8%		13.8%			0%
Over SRA	C	0%	0%				0%	0%	13.8%	13.8%		13.8%			0%
Excemption
Determent	J	2%	2%				2%	N/A	13.8%	13.8%		13.8%			0%

Contracted Out Salary Related scheme (COSR)

Standard	D	10.4%	12%	2%	1.6%	10.1%	13.8%	13.8%	3.7%
Reduced	E	5.85%	5.85%	2%	0%	10.1%	13.8%	13.8%	3.7%
Determent	L	2%	2%	2%	N/A	10.1%	13.8%	13.8%	3.7%

Contracted Out Money Purchase scheme (COMP)

Standard	F	10.4%	12%	2%	1.6%	12.4%	13.8%	13.8%	1.4%
Reduced	G	5.85%	5.85%	2%	0%	12.4%	13.8%	13.8%	1.4%
Determent	S	2%	2%	2%	N/A	12.4%	13.8%	13.8%	1.4%

*National Insurance Contributions should be shown on the payslip net of NIC rebates where applicabe

Class 1A

Paid by Employer only most taxible benefits provided in 2010/11 at 12.80%

Payment due no later than 19^th July 2011 following end of tax year in which the benefits were provided. Please note that class 1A rate rises to 13.8% on benefits provided during the 2011/12 year for settlement with HMRC by 19^th July 2012.

Class 1B

Paid be Employer only due on PAYE Settlement Agreements (PSA’s) at 12.8%

Payment due no later than 19^th October following end of tax year in which the benefits were provided. Please note that the class 1 B rate rises to 13.8% on PSA’s operated in 2011/12 for settlement with HMRC BY 19^th October 2012.

Other Classes of NI

Class	2010/11	2011/12
Class 2 Flat rate for self employed Class 2 small earnings exception per year Special Class 2 rate for share fisherman Special Class 2 rate for volunteer Development workers Class 3 Voluntary Class 4 lower profits limit er year Class 4 upper profit limits per year Class 4 rate between lower and upper profits limit Class 4 rate above upper profits limit	£2.40 £5075 £3.05 £4.85 £12.05 £5,715 £43,875 8% 1%	£2.50 5315 £3.15 £5.10 £12.60 £7,225 £42,475 9% 2%