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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