Adviser > Technical Central > Rates & Factors > NI Limits > National Insurance Contracted-Out Salary Related Contribution Rates
National Insurance Contracted-Out Salary Related Contribution Rates
| Weekly Earnings | Monthly Earnings | Annual Earnings |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Year | From | To | From | To | From | To | Employee Contribution |
Employer Contribution |
Employee Rebate | Employer Rebate |
| 2010/11 | £0 £110.01 £770.01 >£844 |
£110 £770 £844 |
£0 £476.01 £3,337.01 >£3,656 |
£476 £3,337 £3,656 |
£0 £5,715.01 £40,040.01 >£43,875 |
£5,715 £40.040 £43,875 |
Nil 9.4% 11% 1% |
Nil 9.1% 12.8% 12.8% |
Nil 1.6% Nil Nil |
Nil 3.7% Nil Nil |
| 2009/10 | £0 £110.01 £770.01 >£844 |
£110 £770 £844 |
£0 £476.01 £3,337.01 >£3,656 |
£476 £3,337 £3,656 |
£0 £5,715.01 £40,040.01 >£43,875 |
£5,715 £40,040 £43,875 |
Nil 9.4% 11% 1% |
Nil 9.1% 12.8% 12.8% |
Nil 1.6% Nil Nil |
Nil 3.7% Nil Nil |
| 2008/09 | £0 £105.01 >£770 |
£105 £770 |
£0 £453.01 >£3,337 |
£453 £3,337 |
£0 £5,435.01 >£40,040 |
£5,435 £40,040 |
Nil 9.4% 1% |
Nil 9.1% 12.8% |
Nil 1.6% Nil |
Nil 3.7% Nil |
| Weekly Earnings |
||||||
|---|---|---|---|---|---|---|
| Year | From | To | Employee Contribution |
Employer Contribution |
Employee Rebate |
Employer Rebate |
| 2007/08 | £0 £100.01 >£670 |
£100 £670 |
Nil 9.4% 1% |
Nil 9.1% 12.8% |
Nil 1.6% Nil |
Nil 3.7% Nil |
| 2006/07 | £0 £97.01 >£645 |
£97 £645 |
Nil 9.4% 1% |
Nil 9.3% 12.8% |
Nil 1.6% Nil |
Nil 3.5% Nil |
| 2005/06 | £0 £94.01 >£630 |
£94 £630 |
Nil 9.4% 1% |
Nil 9.3% 12.8% |
Nil 1.6% Nil |
Nil 3.5% Nil |
| 2004/05 | £0 £91.01 >£610 |
£91 £610 |
Nil 9.4% 1% |
Nil 9.3% 12.8% |
Nil 1.6% Nil |
Nil 3.5% Nil |
| 2003/04 | £0 £89.01 >£595 |
£89 £595 |
Nil 9.4% 1% |
Nil 9.3% 12.8% |
Nil 1.6% Nil |
Nil 3.5% Nil |
| 2002/03 | £0 £89.01 >£585 |
£89 £585 |
Nil 8.4% Nil |
Nil 8.3% 11.8% |
Nil 1.6% Nil |
Nil 3.5% Nil |
| 2001/02 | £0 £87.01 >£575 |
£87 £575 |
Nil 8.4% Nil |
Nil 8.9% 11.9% |
Nil 1.6% Nil |
Nil 3% Nil |
| 2000/01 | £0 £76.01 £84.01 >£535 |
£76 £84 £535 |
Nil 8.4% 8.4% Nil |
Nil Nil 9.2% 12.2% |
Nil 1.6% 1.6% Nil |
Nil Nil 3% Nil |
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