Contracted-In Contribution Rates

This table will not be updated after the 2015/16 tax year.  For rates and earnings limits for later years see our new National Insurance rates and earnings limits page

 Weekly EarningsMonthly EarningsAnnual Earnings  
YearFromToFromToFromToEmployee ContributionEmployer Contribution
2015/16 £0
£155.01
£156.01
>£815

£155
£156
£815

£0
£672.01
£676.01
>£3,532
£672
£676
£3,532

£0
£8,060.01
£8,112.01
£8,060
£8,112
£42,385
>£42,385
Nil
12%
12%
2%
Nil
Nil
13.8%*
13.8%

2014/15 £0
£153.01 >£805
£153 £805
-
£0
£663.01
>3,489
£663 £3,489
-
£0
£7,956.01
>£41,865
£7,956
£41,865
-
Nil
12%
2%
Nil
13.8%
13.8%
2013/14 £0
£148.01 £149.01
>£797
£148 £149 £797
-
£0
£641.01 £646.01
>£3,454
£641
£646 £3,454
-
£0
£7,696.01 £7,755.01
>£41,450
£7,696
£7,755
£41,450
-
Nil
Nil
12%
2%
Nil
13.8%
13.8%
13.8%
2012/13 £0
£144.01 £146.01
>£817
£144 £146 £817
-
£0
£624.01 £634.01
>£3,540
£624
£634
£3,540 -
£0
£7,488.01
£7,605.01
>£42,475
£7,488
£7,605
£42,475 -
Nil
Nil
12%
2%
Nil
13.8%
13.8%
13.8%
2011/12 £0
£136.01 £139.01
>£817
£136
£139 £817 -
£0
£589.01 £602.01
>3,540
£589
£602 £3,540 -
£0
£7,072.01 £7,225.01
>£42,475
£7,072
£7,225
£42,475 -
Nil
Nil
12%
2%
Nil
13.8%
13.8%
13.8%
2010/11 £0
£110.01
>£844
£110 £844 - £0
£476.01
>£3,656
£476 £3,656 - £0
£5,715.01
>£43,875
£5,715
£43,875
-
Nil
11%
1%
Nil
12.8%
12.8%
2009/10 £0
£110.01
>£844
£110 £844 - £0
£476.01
>3,656
£476 £3,656
-
£0
£5,715.01
>£43,875
£5,715
£43,875
-
Nil
11%
1%
Nil
12.8%
12.8%
2008/09 £0
£105.01
>£770
£105 £770 - £0
£453.01
>£3,337
£453 £3,337
-
£0
£5,435.01
>£40,040
£5,435
£40,040 -
Nil
11%
1%
Nil
12.8%
12.8%

 * For employees under the age of 21 the employer pays no National Insurance until the annual earnings exceed £42,385.

 Weekly Earnings  
YearFromToEmployee ContributionEmployer Contribution
2007/08 £0
£100.01
>£670
£100
£670
-
Nil
11%
1%
Nil 1
2.8%
12.8%
2006/07 £0
£97.01
£645
£97
£645 
-
Nil
11%
1%
Nil
12.8%
12.8%
2005/06 £0 £94.01
£630
£94
£630
-
Nil
11%
1%
Nil
12.8%
12.8%
2004/05 £0
£91.01
> £610
£91
£610
-
Nil
11%
1%
Nil
12.8%
12.8%
2003/04 £0
£89.01
> £595
£89
£595
-
Nil
11%
1%
Nil
12.8%
12.8%
2002/03 £0
£89.01
> £585
£89
£585
-
Nil
10%
Nil
Nil
11.8%
11.8%
2001/02 £0
£87.01
>£575
£87
£575
-
Nil
10%
Nil
Nil
11.9%
11.9%
2000/01 Employee:
£0
£76.01
>£535
Employer:
£0
£84.01
>£535
£76
£535
-
£84
£535
-
Nil
10%
Nil
Nil
12.2%
12.2%

This website is intended for financial advisers only and shouldn't be relied upon by any other person. If you are not an adviser please visit royallondon.com.

The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. The firm is on the Financial Services Register, registration number 117672. It provides life assurance and pensions. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London, EC3V 0RL.