HC Deb 10 November 1988 vol 140 cc288-9W
Mr. Frank Field

To ask the Secretary of State for Social Security if he will list each of the changes to class 1 national insurance contributions since 1979.

Mr. Peter Lloyd

The information is as follows:

Class 1 National Insurance contributions1
Year LEL £ UEL £ Employee per cent. Employer per cent. Contracted out employee per cent. Contracted out employer per cent. Employer surcharge per cent.
1979–80 19.50 135.00 6.5 10.00 6.5 and 4.0 10.0 and 5.5 +3.5
1980–81 23.00 165.00 6.75 10.2 6.75 and 4.25 10.2 and 5.7 +3.5
1981–82 27.00 200.00 7.75 10.2 7.75 and 5.25 10.2 and 5.7 +3.5
1982–83 29.50 220.00
To 1 August 1982 8.75 10.2 8.75 and 6.25 10.2 and 5.7 +3.5
From 2 August 1982 8.75 10.2 8.75 and 6.25 10.2 and 5.7 +2.0
1983–84 32.50 235.00
To 31 July 1983 9.0 10.45 9.0 and 6.85 10.45 and 6.35 +2.0
From 1 August 1983 9.0 10.45 9.0 and 6.85 10.45 and 6.35 +1.0
1984–85 34.00 250.00
To 30 September 1984 9.0 10.45 9.0 and 6.85 10.45 and 6.35 +1.0
From 1 October 1984 9.0 10.45 9.0 and 6.85 10.45 and 6.35 Nil
1985–86 35.50 265.00
To 5 October 1985 9.0 10.45 9.0 and 6.85 10.45 and 6.35
6 October 1985 35.00 265.00
Earnings Brackets 35.50 to 54.99 5.0 5.0 5.0 and 2.85 5.0 and 0.9
55 to 89.99 7.0 7.0 7.0 and 4.85 7.0 and 2.9
90 to 129.99 9.0 9.0 9.0 and 6.85 9.0 and 4.9
130 to 265 9.0 10.45 9.0 and 6.85 10.45 and 6.35
above UEL Nil 10.45 Nil 10.45
1986–87 38.00 285.00
Earnings Brackets 38.00 to 59.99 5.0 5.0 5.0 and 2.85 5.0 and 0.9
60 to 94.99 7.0 7.0 7.0 and 4.85 7.0 and 2.9
95 to 139.99 9.0 9.0 9.0 and 6.85 9.0 and 4.9
140 to 285 9.0 10.45 9.0 and 6.85 10.45 and 6.35
above UEL Nil 10.45 Nil 10.45
1987–88 39.00 295.00
Earnings Brackets 39.00 to 64.99 5.0 5.0 5.0 and 2.85 5.0 and 0.9
65 to 99.99 7.0 7.0 7.0 and 4.85 7.0 and 2.9
100 to 149.99 9.0 9.0 9.0 and 6.85 9.0 and 4.9
150 to 295 9.0 10.45 9.0 and 6.85 10.45 and 6.35
above UEL Nil 10.45 Nil 10.45
1988–89 41.00 305.00
Earnings Brackets 41.00 to 69.99 5.0 5.0 5.0 and 3.0 5.0 and 1.2
70 to 104.99 7.0 7.0 7.0 and 5.0 7.0 and 3.2
105 to 154.99 9.0 9.0 9.0 and 7.0 9.0 and 5.2
155 to 305 9.0 10.45 9.0 and 7.0 10.45 and 6.65
above UEL Nil 10.45 Nil 10.45

Reduced rate2 Married women3 per cent.
1979–80 to 1980–81 2.0
1981–82 2.75
1982–83 3.2
1983–84 to 1988–89 3.85

LEL = Lower Earnings Limit

UEL = Upper Earnings Limit

1 The first rate quoted, the full contribution rate, applies on earnings up to and including the Lower Earnings Limit; the second rate, the contracted out rate, applies to earnings above the Lower Earnings Limit and up to and including the Upper Earnings Limit.

2 Payable by married women and widows with a valid certificate of election.

3 Employers rates as quoted above, whether not contracted out or contracted out.

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