The following table shows the National Insurance Contributions for 2007/2008 (effective from April 2007) as announced in the Budget 2006.

Item	2006/2007	2007/2008
Lower Earning Limit, Primary Class 1	£84 per week	£87 per week
Upper Earning Limit, Primary Class 1	£645 per week	£670 per week
Primary Threshold	£97 per week	£100 per week
Secondary Threshold	£97 per week	£100 per week
Employees' Primary Class 1 Rate	11% of £97.01 to £645 per week. 1% above £645 per week	11% of £100.01 to £670 per week. 1% above £670 per week
Employees' Contracted-Out Rebate	1.6%	1.6%
Married Woman's Reduced Rate	4.85% of £97.01 to £645 per week. 1% above £645 per week	4.85% of £100.01 to £670 per week. 1% above £670 per week
Employers' Secondary Class 1 Rate	12.8% above £97 per week	12.8% above £100 per week
Employers’ contracted-out rebate, salary-related schemes	3.5%	3.7%
Employers’ contracted-out rebate, money-purchase schemes	1.0%	1.4%
Class 2 rate	£2.10 per week	£2.20 per week
Class 2 small earnings exception	£4,465 per year	£4,635 per year
Special Class 2 rate for share fishermen	£2.75 per week	£2.85 per week
Special Class 2 rate for volunteer development workers	£4.20 per week	£4.35 per week
Class 3 rate	£7.55 per week	£7.80 per week
Class 4 lower profits limit	£5,035 per year	£5,225 per year
Class 4 upper profits limit	£33,540 per year	£34,840 per year
Class 4 rate	8% of £5,035 to £33,540 per year. 1% above £33,540 per year	8% of £5,225 to £34,840 per year. 1% above £34,840 per year

• When do I have to start deducting NICs from my employee's wages?
• When do I calculate the NICs due?
• Where do I send the money?
• When must I send it?
• What detailed information/help is available to help me get the National Insurance correct?
• How long do I need to keep payroll records for?
• Do I complete two P14s for the same employee if they worked for me at the start of the year, left and then came back again?
• I pay my employee calendar monthly but they will reach State Retirement Pension age during the month. Which category of National Insurance do I charge?
• How Will I Know My Employee's NI Number?
• My Employee Has An NI Number But Can't Remember It
• What if I Still Can't Find It?
• NI Number Tracing Service

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