N.I. Rate Changes

Previous page

In 2011/12 Class 1 employers rate will increase by 1% from 12.8% to 13.8%

Employees primary Class 1 rate above the upper earnings limit will increase by 1% from 1% to 2%

The main rate of class 1 & class 4 NI contributions will both increase by 1% so the rates will be 12% and 9% respectively.