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National Insurance Rates

National insurance
2014/2015 2013/2014 2012/2013 2011/2012
Lower earnings limit, primary Class 1 (per week) 111 109 107.00 102.00
Upper earnings limit, primary Class 1 (per week) 805 797 817.00 817.00
Upper accrual point * 770 770 770.00 770.00
Primary threshold (per week) 153 149 146.00 139.00
Secondary threshold (per week) 153 148 144.00 136.00
Employee Class 1 12.00% 12.00% 12.00% 12.00%
Employee Class 1 above upper limit 2.00% 2.00% 2.00% 2.00%
Employer Class 1 13.80% 13.80% 13.80% 13.80%
Class 2 rate (per week) 2.75 2.7 2.65 2.50
Class 2 small earning exception (per year)             5,885               5,725           5,595         5,315
Class 4 lower profits limit             7,956               7,755           7,605         7,225
Class 4 upper profits limit          41,865             41,450         42,475       42,475
Class 4 rate between lower profits limit and upper profits limit 9.00% 9.00% 9.00% 9.00%
Class 4 rate above upper profits limit 2.00% 2.00% 2.00% 2.00%