Class 1 National Insurance Contributions Rates
Not contracted-out employment rates - 6th April 1992 to 5th April 1998
Employee
Employer on all earnings A, B & C
Date from Earnings £ per week COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Standard A Reduced B Age Exempt C 6 April 1992 First £54.00 (LEL) 2.00% 0% Nil 0% £54.00 to £89.99 £90.00 to £134.99 9.00% 3.85% Nil 4.60% 9.00% 3.85% Nil 6.60% £135.00 to £189.99 £190.00 to £405.00 9.00% 3.85% Nil 8.60% 9.00% 3.85% Nil 10.40% Over £405 (UEL) Nil Nil Nil 10.40% 6 April 1993 First £56.00 (to LEL) 2.00% 3.85% Nil 9.00% 3.85% Nil 4.60%
£56.00 to £94.99 £95.00 to £139.99
9.00%
3.85%
Nil
6.60%
£140.00 to £194.99 £195.00 to £420.00 No printing, copying or reproduction permitted. 9.00% 3.85% Nil 9.00% 3.85% Nil Over £420 (UEL) Nil Nil l Nil
8.60%
10.40%
10.40%
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