§ Mr. AllenTo ask the Secretary of State for Social Security what are the percentages for national insurance contributions at each income band, using constant 1991 prices, for each year since 1979.
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§ Mr. Jack[holding answer 3 June 1991]: The information requested is in the table.
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National Insurance contribution (NIC) percentage rates1 1979 onwards Tax Year Employees' NIC rate Employers' NIC rate Weekly income bands at which different NIC rates apply 3 £ 1979–80 6.5 13.52 Single percentage rate applied to all earnings between lower and upper earnings limits 1980–81 6.75 13.72 1981–82 7.75 13.72 1982–83 8.75 13.72 1983–84 9.00 11.952 1984–85 9.00 11.452 1985–86 (to 5 October 1985) 9.00 10.452 6 October 1985 to 5 April 1986 5.00 5.00 35.50—54.99 7.00 7.00 55.00—89.99 9.00 9.00 90.00—129.99 9.00 10.45 130.00—265.00 NIL 10.45 Above 265.00 1986–87 5.00 5.00 38.00—59.99 7.00 7.00 60.00—94.99 9.00 9.00 95.00—139.99 9.00 10.45 140.00—285.00 NIL 10.45 Above 285.00 1987–88 5.00 5.00 39.00—64.99 7.00 7.00 65.00—99.99 9.00 9.00 100.00—149.99 9.00 10.45 150.00—295.00 NIL 10.45 Above 295.00 1988–89 5.00 5.00 41.00—69.99 7.00 7.00 70.00—104.99 9.00 9.00 105.00—154.99 9.00 10.45 155.00—305.00 NIL 10.45 Above 305.00 1989–90 5.00 5.00 43.00—74.99 7.00 7.00 75.00—114.99 9.00 9.00 115.00—164.99 9.00 10.45 165.00—325.00 NIL 10.45 Above 325.00
Employee Employer 5 October 1989 to 5 April 1990 2.00 5.00 43.00 43.00 to 74.99 9.00 7.00 43.01 75.00 to 114.99 9.00 to 115.00 to 164.99 10.45 325.00 165.00 or more 1990–91 2.00 5.00 46.00 46.00 to 79.99 9.00 7.00 46.01 80.00 to 124.99 9.00 to 125.00 to 174.99 10.45 350.00 175.00 or more 1991–92 2.00 4.60 52.00 52.00 to 84.99 9.00 6.60 52.01 85.00 to 129.99 8.60 to 130.00 to 184.99 10.40 390.00 185.00 or more Notes: 1 All rates are in respect of not contracted-out employment. 2 Includes National Insurance surcharge. 3 Percentage rates are applied to all earnings once the level of earnings reaches a certain point. In 1986–87, for example, NICs would have been levied at a single rate of 7 per cent, on gross earnings of £65.00. 4 All figures shown are those current at the time. The lower and upper earnings limits for the payment of NICs, and the earnings bands between those levels, increase broadly in line with price inflation.