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 | Contracted-Out Rebate Employee | Contracted-Out Rebate Employer |
| 2011/12 | £0 £102.01 £136.01 £139.01 £770.01 >£817 | £102 £136 £139 £770 £817 | £0 £442.01 £589.01 £602.01 £3,337.01 >£3,540 | £442 £589 £602 £3,337 £3,540 | £0 £5,304.01 £7,072.01 £7,225.01 £40,040.01 >£42,475 | £5,304 £7,072 £7,225 £40,040 £42,475 | Nil Nil Nil 10.4% 12.0% 2% | Nil Nil 10.1% 10.1% 13.8% 13.8% | Nil Nil Nil 1.6% Nil Nil | Nil Nil 3.7% 3.7% Nil Nil |
| 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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