Summer Budget 2010 Introduction Income Tax Tax Credits and Benefits National Insurance Contributions Employees Savings Capital Gains Tax Inheritance Tax Corporation Tax Business Tax Value Added Tax Insurance Premium Tax Other Measures Tax Tables National Insurance

National Insurance Table D Rates and limits for 2010/11 (unchanged from 2009/10)   Class 1 Weekly Monthly Yearly Primary Threshold - employees (PT) £110 £476 £5,715 Upper Accrual Point (UAP) 770 3,337 40,040 Upper Earnings Level - employees (UEL) 844 3,656 43,875   Employer's Contribution Contracted In Contracted Out     Salary Related Scheme Money Purchase Scheme On earnings up to PT Nil Nil Nil On earnings between PT and UAP 12.8% 9.1% 11.4% On earnings above UAP 12.8% 12.8% 12.8%   Employee's Contribution Contracted in: 11% on earnings between PT and UEL, 1% above UEL. Contracted Out: 9.4% on earnings between PT and UAP; 11% from UAP to UEL; 1% above UEL. Earnings over £97 per week qualify for benefit (2009/10: £95), and must be reported under PAYE, but no NICs are payable until earnings exceed £110 per week. The reduced Class 1 rate payable by certain married women and widows is 4.85% for earnings between £110 and £844 per week, 1% above £844 per week.   Class 2 (Self-employed) Earnings over £5,075 per year £2.40 per week Class 3 (Voluntary) No limit applicable £12.05 per week Class 4 (Self-employed) Profits between £5,715 and £43,875 8%   Profits above £43,875 1%