N I Contributions 2013

 
Employee and Employer Rates and Thresholds (£ per week)
 
 
 
 
Class 1 NICs                                                                    2011-12                        2012-13
Lower earnings limite (LEL) for class 1 NICs                £102.00                     £107.00
Upper earnings limit (UEL) for employee's (primary)
class 1 NICs                                                        £817.00                     £817.00
Upper accrual point (UAP)                                      £770.00                     £770.00
Primary threshold                                                  £139.00                     £146.00
Secondary threshold                                             £136.00                     £144.00
 
Employee's (Primary) Class 1 Contribution Rates
2011-12 weekly earnings from £139.01 to £817.00        12%                           N/A
2011-12 weekly earnings above £817.00                      2%                            N/A
2012-13 weekly earnings from £146.01 to £817.00        N/A                            12%
2012-13 weekly earnings above £817.00                     N/A                             2%
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