|
Item
|
2004-05
|
2005-06
|
|
Lower earnings limit, primary class 1
|
£79 |
£82 |
|
Upper earnings limit, primary class 1
|
£610 |
£630 |
|
Primary threshold
|
£91 |
£94 |
|
Secondary threshold
|
£91 |
£94 |
|
Employees' primary class 1 rate
between primary threshold and upper earnings limit |
11% |
11% |
| Employees' primary Class 1 rate above upper
earnings limit |
1% |
1% |
|
Employees' contracted-out rebate
|
1. 6% |
1. 6%
|
|
Married women's reduced rate
between primary threshold and upper earnings limit
|
4.85% |
4.85% |
| Married women's rate above upper earnings limit |
1% |
1% |
|
Employers' secondary Class 1 rate
above secondary threshold |
12.8 % |
12.8
% |
|
Employers' contracted-out rebate, salary-related schemes
|
3.5% |
3.5%
|
|
Employers' contracted-out rebate, money-purchase schemes
|
1% |
1.0%
|
|
Class 2 rate
|
£2.05 |
£2.10 |
|
Class 2 small earnings exception
|
£4,215 per year |
£4,345 per year |
|
Special Class 2 rate for share fishermen
|
£2.70 |
£2.75 |
|
Special Class 2 rate for volunteer development workers
|
£3.95 |
£4.10 |
|
Class 3 rate
|
£7.15 |
£7.35 |
|
Class 4 lower profits limit
|
£4,745
per year |
£4,895
per year
|
|
Class 4 upper profits limit
|
£31,720 per year |
£32,760 per year
|
| Class 4 rate between lower profits limit and
upper profits limit |
8% |
8% |
| Class 4 rate above upper profits limit |
1% |
1% |
