13.8%
£107 to £146 (PT) 0%
Above £144
£146 to £817 (UEL)
12%
2%
Above £817
The contracted-out rebate for primary contributions in 2012-13 is 1.4% of earnings between the LEL and the upper accrual point (UAP) of £770 for contracted-out salary- related schemes (COSRS). Contracting out for money purchase schemes (COMPS) will be abolished on 5 April 2012. The contracted-out rebate for secondary contributions is 3.4% of earnings between the LEL and UAP for COSRS.
Other NICs rates
2012-13
2011-12
Married Women’s Reduced Rate
5.85%
5.85%
Special Class 2 rate for share fishermen
£3.15 per week £3.30 per week
Special Class 2 rate for volunteer development workers
£5.10 per week £5.35 per week
Class 3 rate
£12.60 per week £13.25 per week
Follow this link to view all tables for tax and tax credit rates and thresholds for 2012-13
2012 STATUTORY PAYMENT RATES AND THRESHOLDS
12 December 2011
The Department for Work and Pensions have published the statutory payment rates and thresholds for 2012.
2011
2012
Statutory Adoption Pay Earnings Threshold
£102.00 £128.73
£107.00 £135.45
Standard Rate
Statutory Maternity Pay Earnings Threshold
£102.00 £128.73
£107.00 £135.45
Standard Rate
Ordinary Statutory Paternity Pay Earnings Threshold
£102.00 £128.73
£107.00 £135.45
Standard Rate
Additional Statutory Paternity Pay Earnings Threshold
£102.00 £128.73
£107.00 £135.45
Standard Rate
Statutory Sick Pay Earnings Threshold
£102.00 £81.60
£107.00 £85.85
Standard Rate
CIPP Policy News Journal
12/04/2013, Page 177 of 362
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