Aries Pensions: National Insurance Contributions

NATIONAL INSURANCE CONTRIBUTIONS (NICs)
Tax Year	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
1978/79	10.00	5.50		10.00		6.50	4.00	6.50
1979/80	10.00	5.50		10.00		6.50	4.00	6.50
1980/81	10.20	5.70		10.20		6.75	4.25	6.75
1981/82	10.20	5.70		10.20		7.75	5.25	7.75
1982/83	10.20	5.70		10.20		8.75	6.25	8.75
1983/84	10.45	6.35		10.45		9.00	6.85	9.00
1984/85	10.45	6.35		10.45		9.00	6.85	9.00
1985/86 to 5/10/85	10.45	6.35		10.45		9.00	6.85	9.00
Tax Year 1985/86 from 6/10/85 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£35.50 - £54.99	5.00	0.90		5.00		5.00	2.85	5.00
£55.00 - £89.99	7.00	2.90		7.00		7.00	4.85	7.00
£90.00 - £129.99	9.00	4.90		9.00		9.00	6.85	9.00
£130.00 and above	10.45	6.35		10.45	10.45	9.00	6.85	9.00	NIL
Tax Year 1986/87 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£38.00 - £59.99	5.00	0.90		5.00		5.00	2.85	5.00
£60.00 - £94.00	7.00	2.90		7.00		7.00	4.85	7.00
£95.00 - £139.99	9.00	4.90		9.00		9.00	6.85	9.00
£140.00 and above	10.45	6.35		10.45	10.45	9.00	6.85	9.00	NIL
Tax Year 1987/88 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£39.00 - £64.99	5.00	0.90		5.00		5.00	2.85	5.00
£ 65.00 - £99.99	7.00	2.90		7.00		7.00	4.85	7.00
£100.00 - £149.99	9.00	4.90		9.00		9.00	6.85	9.00
£150.00 and above	10.45	6.35		10.45	10.45	9.00	6.85	9.00	NIL
Tax Year 1988/89 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£41.00 - £69.99	5.00	1.20		5.00		5.00	3.00	5.00
£70.00 - £104.99	7.00	3.20		7.00		7.00	5.00	7.00
£105.00 - £154.99	9.00	5.20		9.00		9.00	7.00	9.00
£155.00 and above	10.45	6.65		10.45	10.45	9.00	7.00	9.00	NIL
Tax Year 1989/90 to 4/10/89 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£43.00 - £74.99	5.00	1.20		5.00		5.00	3.00	5.00
£75.00 - £114.99	7.00	3.20		7.00		7.00	5.00	7.00
£115.00 - £164.99	9.00	5.20		9.00		9.00	7.00	9.00
£165.00 and above	10.45	6.65		10.45	10.45	9.00	7.00	9.00	NIL
Tax Year 1989/90 from 5/10/89 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£43.00 - £74.99	5.00	1.20		5.00		2.00	7.00	9.00
£75.00 - £114.99	7.00	3.20		7.00		2.00	7.00	9.00
£115.00 - £164.99	9.00	5.20		9.00		2.00	7.00	9.00
£165.00 and above	10.45	6.65		10.45	10.45	2.00	7.00	9.00	NIL
Tax Year 1990/91 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£46.00 - £79.99	5.00	1.20		5.00		2.00	7.00	9.00
£ 80.00 - £124.99	7.00	3.20		7.00		2.00	7.00	9.00
£125.00 - £174.99	9.00	5.20		9.00		2.00	7.00	9.00
£175.00 and above	10.45	6.65		10.45	10.45	2.00	7.00	9.00	NIL
Tax Year 1991/92 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£52.00 - £84.99	4.60	0.80		4.60		2.00	7.00	9.00
£85.00 - £129.99	6.60	2.80		6.60		2.00	7.00	9.00
£130.00 - £184.99	8.60	4.80		8.60		2.00	7.00	9.00
£185.00 and above	10.40	6.60		10.40	10.40	2.00	7.00	9.00	NIL
Tax Year 1992/93 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£54.00 - £89.99	4.60	0.80		4.60		2.00	7.00	9.00
£ 90.00 - £134.99	6.60	2.80		6.60		2.00	7.00	9.00
£135.00 - £189.99	8.60	4.80		8.60		2.00	7.00	9.00
£190.00 and above	10.40	6.60		10.40	10.40	2.00	7.00	9.00	NIL
Tax Year 1993/94 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£56.00 - £94.99	4.60	1.60		4.60		2.00	7.20	9.00
£95.00 - £139.99	6.60	3.60		6.60		2.00	7.20	9.00
£140.00 - £194.99	8.60	5.60		8.60		2.00	7.20	9.00
£195.00 and above	10.40	7.40		10.40	10.40	2.00	7.00	9.00	NIL
Tax Year 1994/95 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£57.00 - £99.99	3.60	0.60		3.60		2.00	8.20	10.00
£100.00 - £144.99	5.60	2.60		5.60		2.00	8.20	10.00
£145.00 - £199.99	7.60	4.60		7.60		2.00	8.20	10.00
£200.00 and above	10.20	7.20		10.20	10.20	2.00	8.20	10.00	NIL
Tax Year 1995/96 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£58.00 - £104.99	3.00	NIL		3.00		2.00	8.20	10.00
£105.00 - £149.99	5.00	2.00		5.00		2.00	8.20	10.00
£150.00 - £204.99	7.00	4.00		7.00		2.00	8.20	10.00
£205.00 and above	10.20	7.20		10.20	10.20	2.00	8.20	10.00	NIL
Tax Year 1996/97 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		C/O		Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£ 61.00 - £109.99	3.00	NIL		3.00		2.00	8.20	10.00
£110.00 - £154.99	5.00	2.00		5.00		2.00	8.20	10.00
£155.00 - £209.99	7.00	4.00		7.00		2.00	8.20	10.00
£210.00 and above	10.20	7.20		10.20	10.20	2.00	8.20	10.00	NIL
Tax Year 1997/98 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		COSR	COMP	Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£ 62.00 - £109.99	3	NIL	1.5	3.0		2.0	8.4	10.0
£110.00 - £154.99	5	2.0	3.5	5.0		2.0	8.4	10.0
£155.00 - £209.99	7	4.0	5.5	7.0		2.0	8.4	10.0
£210.00 and above	10	7.0	8.5	10.0	10.0	2.0	8.4	10.0	NIL
Tax Year 1998/99 Earnings pw	Employer					Employee
	up to LEL	Band Earnings			UEL+	up to LEL	Band Earnings		UEL+
		COSR	COMP	Not C/O			C/O	Not C/O
	%	%		%		%	%	%
£ 64.00 - £109.99	3	NIL	1.5	3.0		2.0	8.4	10.0
£110.00 - £154.99	5	2.0	3.5	5.0		2.0	8.4	10.0
£155.00 - £209.99	7	4.0	5.5	7.0		2.0	8.4	10.0
£210.00 and above	10	7.0	8.5	10.0	10.0	2.0	8.4	10.0	NIL

Tax Year 1999/00 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£66.00 - £83.00	0	0	0	0	8.4	10.0
£83.01 - £500.00	9.2	12.2	11.6	12.2	8.4	10.0
above £500	12.2	12.2	12.2	12.2	0	0
Tax Year 2000/01 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£67.00 - £76.00	0	0	0	0	0	0
£76.01 - £84.00	0	0	0	0	8.4	10.0
£84.01 - £535.00	9.2	12.2	11.6	12.2	8.4	10.0
above £535.00	12.2	12.2	12.2	12.2	0	0
Tax Year 2001/02 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£72.00 - £87.00	0	0	0	0	0	0
£87.01 - £575.00	8.9	11.9	11.3	11.9	8.4	10.0
above £575.00	11.9	11.9	11.9	11.9	0	0
Tax Year 2002/03 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£75.00 - £89.00	0	0	0	0	0	0
£89.01 - £585.00	8.3	11.8	10.8	11.8	8.4	10.0
above £585.00	11.8	11.8	11.8	11.8	0	0
Tax Year 2003/04 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£77.00 - £89.00	0	0	0	0	0	0
£89.01 - £595.00	9.3	12.8	11.8	12.8	9.4	11.0
above £595.00	12.8	12.8	12.8	12.8	1.0	1.0
Tax Year 2004/05 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£79.00 - £91.00	0	0	0	0	0	0
£91.01 - £610.00	9.3	12.8	11.8	12.8	9.4	11.0
above £610.00	12.8	12.8	12.8	12.8	1.0	1.0
Tax Year 2005/06 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£82.00 - £94.00	0	0	0	0	0	0
£94.01 - £630.00	9.3	12.8	11.8	12.8	9.4	11.0
above £630.00	12.8	12.8	12.8	12.8	1.0	1.0
Tax Year 2006/07 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£84.00 - £97.00	0	0	0	0	0	0
£97.01 - £645.00	9.3	12.8	11.8	12.8	9.4	11.0
above £645.00	12.8	12.8	12.8	12.8	1.0	1.0
Tax Year 2007/08 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£87.00 - £100.00	0	0	0	0	0	0
£100.01 - £670.00	9.1	12.8	11.4	12.8	9.4	11.0
above £670.00	12.8	12.8	12.8	12.8	1.0	1.0
Tax Year 2008/09 Earnings pw	Employer				Employee
	COSR		COMP
	C/O	Not C/O	C/O	Not C/O	C/O	Not C/O
	%	%	%	%	%	%
£90.00 - £105.00	0	0	0	0	0	0
£105.01 - £770.00	9.1	12.8	11.4	12.8	9.4	11.0
above £770.00	12.8	12.8	12.8	12.8	1.0	1.0

Notes:

The Reduced Rate for married women or widows who have opted for this is 4.85% for 2005/06, as in 2004/05 and in 2003/04 (3.85% from 1983/84 to 2002/03) on earnings between £94.01 and £630.00, plus 1% on earnings above £630.00.
There have been 6 significant changes in the basis for calculation of NICs:
(a) from 6 October 1985, the earnings band between the LEL and the UEL was divided into three; employers became liable for NICs on earnings above the UEL for the first time;
(b) from 6 October 1989, employees earning in excess of the LEL pay a lower "initial rate" on earnings below the LEL and then "the main rate" on earnings between the LEL and the UEL.
(c) from 6 April 1999, employees no longer pay NICs on earnings up to the LEL; employers no longer pay NICs on earnings up to the "Earnings Threshold" (though they will still get a rebate on earnings between the LEL and the threshold; exactly how this will be achieved is still being considered); and the four separate rates for employers are replaced by one single rate.
(d) from 6 April 2000, employees no longer pay NICs on earnings up to the primary threshold, and employers no longer pay NICs on earnings up to the secondary threshold (though each will still get a rebate on earnings between the LEL and the respective threshold; exactly how this will be achieved is still being considered). Where in any tax week an employee earns more than the LEL but less than the primary threshold, a primary Class 1 contribution will be treated as having been paid for purposes relating to contributory benefits. [SSCBA s.6A(2) inserted by WRAPA Sch 9; SI 2000/747 Reg 3]
(e) from 6 April 2001, the differential between the primary and secondary earnings thresholds is eliminated (the former rising to meet the latter, in effect). [SI 2001/313 Reg 2]
(f) from 6 April 2003, all NIC payers pay an extra 1%, announced in the April 2002 Budget (self-employed persons will pay the additional 1% on their Class 4 contributions, via their annual self-assessment return). For the first time, employees pay NICs (1%) on income above the UEL. The extra 1% will be channelled to the NHS and will not affect anyone's benefit entitlement. The primary and secondary thresholds and the Lower Profits Limit (for reckoning Class 4 NICs) for 2003/04 were frozen at 2002/03 rates.
In any week in which earnings are below the primary / secondary earnings threshold, neither employee nor employer are liable to pay NICs.
Note that employer NICs are payable at the full rate and employee NICs at 1% on all earnings above the UEL (prior to 2003/04, no employee contributions were payable on earnings above the UEL).
Men and women who continue in employment beyond SPA are not liable to pay NICs. However, employer's contributions are still payable for these employees.