CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

CLASS 2 NATIONAL INSURANCE A fixed weekly contribution rate payable by the self-employed except where earnings are below the exemption limit (small earnings threshold). Payment allows the contributor to claim certain social security benefits (subject to other conditions) including State Retirement Pension. Exemption based on low earnings must be claimed by the 31st January after the tax year-end in question. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Class 2 Self-employed Contributions from 12th April 1987 Date from Standard Share Fishermen Volunteer Development Worker Exemption Limit £ £ p.w £ p.w £ 12/04/1987 3.85 6.55 6.55 2,125 10/04/1988 4.05 6.55 6.55 2,250 09/04/1989 4.25 5.80 4.30 2,350 08/04/1990 4.55 6.15 3.22 2,600 07/04/1991 5.15 6.20 3.43 2,900 12/04/1992 5.35 7.00 3.56 3,030 11/04/1993 5.55 7.75 3.70 3,140

10/04/1994

5.65

7.75

3.19

3,200

10/04/1994

5.65

7.75

3.19

3,200

5.75 No printing, copying or reproduction permitted. 7.30 2.90 6.05 7.20 3.05 6.15 6.80 3.10 6.35 7.00 3.20 6.55 7.20 3.30 2.00 2.65 3.35 2.00 2.65 3.60 2.00 2.65 3.75 2.00 2.65 3.85

09/04/1995

3,260

07/04/1996

3,430

06/04/1997

3,480

08/04/1998

3,590

06/04/1999

3,770

06/04/2000

3,825

06/04/2001

3,955

06/04/2002

4,025

06/04/2003

4,095

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