| £ Per Week | 2007-08 | 2008-09 |
|---|---|---|
| Lower earnings limit, primary Class 1 | £87 | £90 |
| Upper earnings limit, primary Class 1 | £670 | £770 |
| Primary threshold | £100 | £105 |
| Secondary threshold | £100 | £105 |
| Employees' primary Class 1 rate between primary threshold and upper earnings limit | 11% | 11% |
| Employees' primary Class 1 rate above upper earnings limit | 1% | 1% |
| Employers' secondary Class 1 rate above secondary threshold | 12.8% | 12.8% |
| Employers' contracted-out rebate, salary-related schemes | 3.7% | 3.7% |
| Employers' contracted-out rebate, money-purchase schemes | 1.4% | 1.4% |
| Class 2 rate | £2.20 | £2.30 |
| Class 2 small earnings exception | £4,635 per year | £4,825 per year |
| Special Class 2 rate for share fishermen | £2.85 | £2.95 |
| Special Class 2 rate for volunteer development workers | £4.35 | £4.50 |
| Class 3 rate | £7.80 | £8.10 |
| Class 4 lower profits limit | £5, 225 per year | £5, 435 per year |
| Class 4 upper profits limit | £34, 840 per year | £40, 040 per year |
| Class 4 rate between lower profits limit and upper profits limit | 8% | 8% |
| Class 4 rate above upper profits limit | 1% | 1% |
This data for legislative rates is for information purposes only and PG Business Solutions are not responsible for actions taken or not taken in respect of information provided. Should you wish to know more about how they affect you or your business liability then please contact us for specified tailored advice suited to your individual circumstances. Errors and omissions in this information are excepted.