Class 1 National Insurance Contributions Rates
Not contracted-out employment rates - 6th April 2013 – 5th April 2015
Employee
Date from Earnings £ per week COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Standard A Reduced B Age exempt C Deferred J 6 April 2013 First £109.00 (LEL) Nil Nil Nil Nil £109.01 to £149.00 £149.01 to £770.00 (UAP) 0% 0% Nil 0% 12.00% 5.85% Nil 2% £770.01 to £797.00 Over £797 (UEL) 12.00% 5.85% Nil 2% 2.00% 2.00% Nil 2% 6 April 2013 First £109.00 (LEL) Nil Nil Nil Nil
£109.01 to £148.00 £148.01 to £770.00
0%
0%
Nil
0%
13.8%
13.8%
Nil
13.8%
£770.01 - £797.00 No printing, copying or reproduction permitted. 13.8% 13.8% Nil Over £797 (UEL) 13.8% 13.8% Nil
13.8%
13.8%
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