Bands of taxable income and corresponding tax rates Income tax allowances National Insurance contribution thresholds Class 1 National Insurance contribution rates 2014-15 Self-employed National Insurance contribution rates 2014-15 Other NICs rates Working and Child Credit Tax rates and thresholds Child Benefit and Guardian’s Allowance Tax-free Savings Accounts
Fuel Benefit Charge Van Benefit Charge
Tax and tax credit rates and thresholds for 2014-15
HMRC’s Software Developers Support Team has also provided a breakdown of NI thresholds and the Class 1 contribution rates for not contracted-out schemes and for contracted-out salary related schemes.
National Insurance Thresholds
2014/15 NI thresholds
LEL
ST
PT
UAP
UEL
Weekly
£111
£153
£153
£770
£805
2 weekly
£222
£306
£306
£1,540
£1,611
4 weekly
£444
£612
£612
£3,080
£3,221
Monthly
£481
£663
£663
£3,337
£3,489
Annual
£5,772
£7,956
£7,956
£40,040
£41,865
2013/14 NI thresholds
LEL
ST
PT
UAP
UEL
Weekly
£109
£148
£149
£770
£797
2 weekly
£218
£296
£299
£1,540
£1,595
4 weekly
£436
£592
£597
£3,080
£3,189
Monthly
£473
£641
£646
£3,337
£3,454
Annual
£5,668
£7,696
£7,755
£40,040
£41,450
Class 1 contribution rates for not contracted-out schemes and for contracted-out salary related schemes can be downloaded through this CIPP news link .
CIPP Policy News Journal
08/04/2015, Page 448 of 521
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