| Class 1 for those in PAYE employment |
2012/13 | 2011/12 | 2010/11 |
| Lower Earnings Limit (The level below which no SSP, SMP etc. is payable) |
£107 per week | £102 per week | £97 per week |
| Primary Threshold (The level at which employee starts paying National Insurance) |
£146 per week | £139 per week | £110 per week |
| Secondary Threshold (The level at which employer starts paying National Insurance) |
£144 per week | £136 per week | £110 per week |
| Upper Earnings Limit (The level up to which employees pay full rate National Insurance) |
£817 per week | £817 per week | £844 per week |
| Employee’s full rate payable on earnings between Primary Threshold and Upper Earnings Limit |
12% | 12% | 11% |
| Employee’s reduced rate payable on earnings over Upper Earnings Limit |
2% | 2% | 1% |
| Employer’s liability payable on all earnings over Secondary Threshold |
13.8% | 13.8% | 12.8% |
| Class 2 for those who are self-employed |
2012/13 | 2011/12 | 2010/11 |
| Class 2 contributions (Normally paid monthly by direct debit). See also Class 4 below |
£2.65 per week | £2.50 per week | £2.40 per week |
| Can apply for exemption if annual earnings less than. |
£5,595 | £5,315 | £5,075 |
| Class 3 for unemployed (voluntary) |
2012/13 | 2011/12 | 2010/11 |
| Class 3 contribution |
£13.25 per week | £12.60 per week | £12.05 per week |
| Class 4 for those who are self-employed |
2012/13 | 2011/12 | 2010/11 |
| Lower Profits Limit per annum |
£7,605 | 7,225 | £5,715 |
| Upper Profits Limit per annum |
£42,475 | £42,475 | £43,875 |
| Class 4 rate between Lower Profits Limit and Upper Profits Limit |
9% | 9% | 8% |
| Class 4 rate above Upper Profits Limit |
2% | 2% | 1% |