Table D Rates and limits for 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 £95 per week qualify for benefit, 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 £770 per week, 1% above £770 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%