| £ per week (unless stated) |
2008/2009 |
2009-2010 |
| Lower earnings limit, primary Class 1 |
£90 |
£95 |
| Upper earnings limit, primary Class 1 |
£770 |
£844 |
| Upper Accruals Point |
N/A |
£770 |
| Primary threshold |
£105 |
£110 |
| Secordary 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 - salary-related schemes |
1.60% |
1.60% |
| Employees' contracted-out rebate - money-purchase schemes |
1.60% |
1.60% |
| Married women's reduced rate between primary threshold and upper earnings limit |
4.85% |
4.85% |
| Married women's rate above upper earnings limit |
1% |
1% |
| Employers' secondary Class 1 rate above secondary threshold |
12.80% |
12.80% |
| Employers' contracted-out rebate, salary-related schemes |
3.70% |
3.70% |
| Employers' contracted-out rebate, money-purchase schemes |
1.40% |
1.40% |
| Class 2 rate |
£2.30 |
£2.40 |
| Class 2 small earnings exception (per year) |
£4,825 |
£5,075 |
| Special Class 2 rate for share fishermen |
£2.95 |
£3.05 |
| Special Class 2 rate for volunteer development workers |
£4.50 |
£4.75 |
| Class 3 rate (per week) |
£8.10 |
£12.05 |
| Class 4 lower profits limit (per year) |
£5,435 |
£5,715 |
| Class 4 upper profits limit (per year) |
£40,040 |
£43,875 |
| Class 4 rate between lower profits limit and upper profits limit |
8% |
8% |
| Class 4 rate above upper profits limit |
1% |
1% |
