Class 1 National Insurance Contributions Rates
Not contracted-out employment rates - 6th October 1989 to 5th April 1992
Earnings
Employee
Employer
Date from COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £ per week Standard A Reduced B Age exempt C on all Earnings A, B & C 6 October 1989 First £43.00 (to LEL) 2.00% 3.85% Nil £43.00 to £74.99 £75.00 to £114.99 9.00% 3.85% Nil 5.00% 9.00% 3.85% Nil 7.00% £115.00 to £164.99 £165.00 to £325.00 9.00% 3.85% Nil 9.00% 9.00% 3.85% Nil 10.45% Over £325 (UEL) Nil Nil Nil 10.45% 6 April 1990 First £46.00 (to LEL) 2.00% 3.85% Nil
£46.00 to £79.99 £80.00 to £124.99
9.00%
3.85%
Nil
5.00%
9.00%
3.85%
Nil
7.00%
£125.00 to £174.99 £175.00 to £350.00 No printing, copying or reproduction permitted. 9.00% 3.85% Nil 9.00% 3.85% Nil Over £350 (UEL) Nil Nil Nil
9.00%
10.45%
10.45%
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