| Lower earnings limit (primary Class 1) |        £95   |        +£2 |        £97 |       
       | Upper earnings limit (primary Class 1) |        £844  |        - |        £844 |       
       | Upper accruals point |        £770 |        -  |        £770 |       
       | Primary threshold |        £110 |        - |        £110 |       
       | Secondary threshold |        £110 |        - |        £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 |        1.6% |        - |        1.6% |       
       | Employees’ contracted-out rebate - money-purchase schemes |        1.6% |        - |        1.6% |       
       | 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 |        12.8% |        - |        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 (per year) |        £5,075 |        - |        £5,075 |       
       | Special Class 2 rate for share fishermen |        £3.05 |        - |        £3.05 |       
       | Special Class 2 rate for volunteer development workers |        £4.75 |        +£0.10 |        £4.85 |       
       | Class 3 rate (per week) |        £12.05 |        - |        £12.05 |       
       | Class 4 lower profits limit (per year) |        £5,715 |        - |        £5,715 |       
       | Class 4 upper profits limit (per year) |        £43,875 |        - |        £43,875 |       
       | Class 4 rate between lower profits limit and upper profits limit |        8% |         - |        8% |       
       | Class 4 rate above upper profits limit  |        1%  |         -  |        1%  | 
 
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