2005/06

2004/05

2003/04

2002/03

2001/02

2000/01

Class 1 Earnings Related

Employees' threshold

£94 pw

£91 pw

£89.00 pw

£89.00 pw

76.00 pw

87.00 pw

Employers' threshold

£94 pw

£91 pw

£89.00 pw

£89.00pw

76.00 pw

87.00pw

Upper earnings limit - employees only

£630 pw

£610 pw

£595.00 pw

£585.00 pw

535.00 pw

575.00 pw

Lower Earnings Limit

£77.00 pw

£75.00 pw

67.00 pw

72.00 pw

Employees' Class 1 rate on earnings between threshold

11%

11%

11% of £89.01 - £595 pw plus 1% above £595 pw

10%

10%

10%

and upper earnings limit

12.80%

11.80%

12.20%

11.90%

Employees' Class 1 rate on earnings above upper

1%

1%

earnings limit

Employers' Class 1 rate on earnings above

12.80%

12.80%

12.80%

11.80%

threshold

Class 2 - self-employed flat rate

£2.10 pw

£2.05 pw

£2.00 pw

£2.00 pw

2.00 pw

2.00 pw

Class 2 - small earnings exception

£4,345 pa

£4,215 pa

£4,095 pa

£4,025 pa

3825 pa

3955 pa

Lower profit limit (for self-employed Class 4 contribution)

£4,895

£4,745

£4,615

£4,615

4385

4535

Upper profits limit

£32,760

£31,720

£30,940

£30,420

27820

29900

Class 4 rate on profits between

8%

8%

8% of profits between £4,615 and £30,940 plus 1% above £30,940

7%

7%

7%

lower and upper profits limit

Class 4 rate on profits above upper profits limit

1%

1%

Class 3 - voluntary

£7.35 pw

£7.15 pw

£6.95 pw

£6.85 pw

6.55 pw

6.75 pw