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Budget 2010


Introduction

Personal Income Tax

Tax Credits

National Insurance Contributions

Employees

Savings

Capital Gains Tax

Inheritance Tax

Stamp Duty Land Tax

Corporation Tax

Business Tax

Value Added Tax

Other Measures

Tax Tables

National Insurance

National Insurance


Table D
Rates and limits for 2010/11 (unchanged from 2009/10)
 
Class 1WeeklyMonthlyYearly
Primary Threshold - employees (PT)£110£476£5,715
Upper Accrual Point (UAP) 7703,33740,040
Upper Earnings Level - employees (UEL)8443,65643,875
 
Employer's ContributionContracted InContracted Out
  Salary Related SchemeMoney Purchase Scheme
On earnings up to PTNilNilNil
On earnings between PT and UAP12.8%9.1%11.4%
On earnings above UAP12.8%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 £43,8758%
 Profits above £43,8751%