National Insurance Contributions

	2013-2014	2012-2013
CLASS 1 - EMPLOYMENT
Lower earnings limit (LEL) weekly	£109	£107
Upper earnings limit (UEL) weekly	£797	£817
Primary threshold (PT) weekly	£149	£146
Secondary threshold (ST) weekly	£148	£144
Employee contributions:
- on earnings between PT and UEL	12%	12%
- on earnings above UEL	2%	2%
Employee contracted-out rebate
- salary related	1.4%	1.4%
Married woman's reduced rate:
(subject to valid election)
- on earnings between PT and UEL	5.85%	5.85%
- on earnings above UEL	2%	2%
Employer contributions:
- on earnings above ST	13.8%	13.8%
Employer contracted-out rebate:
- salary related	3.4%	3.4%

	2013-2014	2012-2013
CLASS 2- SELF EMPLOYMENT
Weekly rate	£2.70	£2.65
Annual small earnings exemption limit	£5,725	£5,595

	2013-2014	2012-2013
CLASS 3 - VOLUNTARY
Weekly rate	£13.55	£13.25

	2013-2014	2012-2013
CLASS 4 - SELF EMPLOYMENT
Lower profits limit (LPL) annual	£7,755	£7,605
Upper profits limit (UPL) annual	£41,450	£42,475
Contributions:
- on earnings between LPL and UPL	9%	9%
- on earnings above UPL	2%	2%