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National Insurance - Rates & Allowances

£ per week	2010-11	2009-10
Lower earnings limit, primary Class 1	£97	£95
Upper earnings limit, primary Class 1	£844	£844
Primary threshold	£110	£110
Secondary threshold	£105	£110
Employees’ primary Class 1 rate between primary threshold and upper earnings limit	11%	11%
Employees’ primary Class 1 rate above upper earnings limit	1%	1%
Employees’ contracted-out rebate	1.6%	1.6%
Employers’ secondary Class 1 rate above secondary threshold	12.8%	12.8%
Employers’ contracted-out rebate, salary-related schemes	3.7%	3.7%
Employers’ contracted-out rebate, money-purchase schemes	1.4%	1.4%
Class 2 rate	£2.40	£2.40
Class 2 small earnings exception	£5,075 per year	£5,075 per year
Class 3 rate	£12.05	£12.05
Class 4 lower profits limit	£5, 715 per year	£5, 715 per year
Class 4 upper profits limit	£43,875 per year	£43,875 per year
Class 4 rate between lower profits limit and upper profits limit	8%	8%
Class 4 rate above upper profits limit	1%	1%

Our Tax Rates and Allowances are for guidance only and professional advice should be obtained before acting on any information contained as no responsibility can be accepted for loss occasioned as a result of action taken or refrained from in consequence of the contents of these Tax Rates Information Centres.