National Insurance
Click here to see tables for 2002 - 2008.
| Class 1 Limits & Scale Conversion |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Lower/Upper limit (weekly) |
£61-£455 |
£62-£465 |
£64-£485 |
£67-£535 |
£87-£575 |
| Lower/Upper limit (monthly) |
£264-£1,972 |
£269-£2,015 |
£377-£2,492 |
£286-£2,167 |
£290-£2,318 |
| Lower/Upper limit (annually) |
£3172-£23,660 |
£3224-£24,180 |
£3,328-£25,220 |
£3,484-£27,820 |
£4,524-£29,900 |
| If earnings are above the lower limit, the following figures apply: |
| Class 1 (Employee)- contracted in |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Below Lower Limit |
2% |
2% |
2% |
0% |
0% |
| Within Limits |
10% |
10% |
10% |
10% |
10% |
| Above Upper Limit |
£40.62pw |
£41.54pw |
£43.38pw |
£46.80pw |
£48.80pw |
| Class 1 (Employee)- contracted out |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Below Lower Limit |
2% |
2% |
2% |
0% |
0% |
| Within Limits |
8.2% |
8.4% |
8.4% |
8.4% |
8.4% |
| Above Upper Limit |
£32.71pw |
£35.09pw |
£36.64pw |
£39.31pw |
£40.99pw |
| Class 1 (Employer)- contracted In Employee's Weekly Earning Bands |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Band 1 |
£61 - £109.99 |
£62 - £109.99 |
£64 - £109.99 |
|
|
| Band 2 |
£110-£154.99 |
£110-£154.99 |
£110-£154.99 |
|
|
| Band 3 |
£155 - £209.99 |
£155 - £209.99 |
£155 - £209.99 |
|
|
| Band 4 |
£210 - £455 |
£210 - £465 |
£210 - £485 |
|
|
| Band 5 |
Over £455 |
Over £465 |
Over £485 |
|
|
| Class 1 (Employer)- contracted in |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Band 1 |
3.00% |
3.00% |
3.00% |
|
|
| Band 2 |
5.00% |
5.00% |
5.00% |
|
|
| Band 3 |
7.00% |
7.00% |
7.00% |
|
|
| Band 4 |
10.20% |
10.00% |
10.00% |
|
|
| Band 5 |
10.20% |
10.00% |
10.00% |
|
|
Class 1 (Employer)- contracted out
ex. Money-purchase schemes* |
|
1997-8, salary-related |
1998-9, salary-related |
2000-1, salary-related |
2001-2, salary-related |
| Band 1 |
|
3.00% |
3.00% on first £64 |
|
|
| Band 2 |
|
5% below £62, 2% thereafter |
5% below £64, 2% thereafter |
|
|
| Band 3 |
|
7% below £62, 4% thereafter |
7% below £64, 4% thereafter |
|
|
| Band 4 |
|
10% below £62, 7% thereafter |
10% below £64, 7% thereafter |
|
|
| Band 5 |
|
£34.41pw+10% above £465 |
£35.87pw+10% above £485 |
|
|
Class 1 (Employer)- contracted out
Money-purchase schemes# |
|
|
1998-9, money-purchase |
2000-1, money purchase |
2001-2, money-purchase |
| Band 1 |
|
|
3% below £64, 1.5% thereafter |
|
|
| Band 2 |
|
|
5% below £64, 3.5% thereafter |
|
|
| Band 3 |
|
|
7% below £64, 5.5% thereafter |
|
|
| Band 4 |
|
|
10% below £64, 8.5% thereafter |
|
|
| Band 5 |
|
|
£42.18pw+10% above £485 |
|
|
| Class 2 (Self Employed) |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Zero-Rated Allowance |
£3430p.a. |
£3480p.a. |
£3590p.a. |
£3825p.a. |
£3955p.a. |
| Rate Payable |
£6.05pw |
£6.15pw |
£6.35pw |
£2.00pw |
£2.00pw |
| Class 3 (Voluntary) |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Rate Payable |
£5.95pw |
£6.05pw |
£6.25pw |
£6.55pw |
£6.75pw |
| Class 4 (Self-Employed, additional levy) |
1996-7 |
1997-8 |
1998-9 |
2000-1 |
2001-2 |
| Band |
£6,880-£23,660 |
£7,010-£24,180 |
£7,310-£25,220 |
£4,385-£27,820 |
£4,535-£29,000 |
| Rate Payable |
6% |
6% |
6% |
7% |
7% |
| Tax Treatment |
no relief |
no relief |
no relief |
|
no relief |
* = Earnings between £66 and £83 attract a 3% rebate.
# = Earnings between £66 and £83 attract a 0.6% rebate.
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