PwC
United Kingdom home

National insurance contributions


Printer Icon Print this page
Email Icon Email to a colleague

A further increase of 0.5% on employer's and employees' NICs has been announced (to apply from 6 April 2011). This increase is in addition to the 0.5% increase to employer's and employees' NICs announced in the 2008 Pre-Budget Report.

From 6 April 2011:

  • The main rate of Class 1 (for employees) and Class 4 (for self-employed) NICs will be 12% and 9% respectively up to the upper income limit (currently £844 per week or £43,888 pa).
  • Class 1 employer's NICs will be 13.8%. The increased rate will also apply to Class 1A contributions (on benefits) and 1B contributions (on PAYE settlement agreements).
  • The additional rate of Class 1 and 4 NICs for higher income levels will be 2%.

Bookmark with: