Budget 2009

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Table D
Rates and limits for 2009/10
 
Class 1 Weekly Monthly Yearly
Primary Threshold - employees (PT) £110 £476 £5,715
Upper Accrual Point (UAP) £770 £3,337 £40,040
Upper Earnings Level - employees (UEL) £844 £3,656 £43,875
 
Employer's Contribution Contracted In Contracted Out
    Salary Related Scheme Money Purchase Scheme
On earnings up to PT Nil Nil Nil
On earnings between PT and UAP 12.8% 9.1% 11.4%
On earnings above UAP 12.8% 12.8% 12.8%
 
Employee's Contribution
Contracted in: 11% on earnings between PT and UEL, 1% above UEL.
Contracted Out: 9.4% on earnings between PT and UAP; 11% from UAP to UEL; 1% above UEL.

Earnings over £95 per week qualify for benefit, and must be reported under PAYE, but no NICs are payable until earnings exceed £110 per week.

The reduced Class 1 rate payable by certain married women and widows is 4.85% for earnings between £110 and £770 per week, 1% above £770 per week.
 
Class 2 (Self-employed) Earnings over £5,075 per year £2.40 per week
Class 3 (Voluntary) No limit applicable £12.05 per week
Class 4 (Self-employed) Profits between £5,715 and £43,875 8%
  Profits above £43,875 1%


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