| 1972-73 | 1973-74 | 1974-75 | 1975-76 | 1976-77 | 1977-78 | 1978-79 | 1979-80 | 1980-81 | 1981-82 | |
| Employees | ||||||||||
| Lower weekly earnings Limit | ||||||||||
| Upper weekly earnings Limit | ||||||||||
| Employees rate "contracted in" | 6.50% | 6.75% | 7.75% | 8.75% | ||||||
| "contracted out" | ||||||||||
| Employers | ||||||||||
| Employers rate | 10% | 10% | 10.2% | 10.20% | ||||||
| N.I.Surcharge | 3.50% | 3.50% | 3.50% | 3.50% | ||||||
| Class 2 | ||||||||||
National Insurance
Historic National Insurance rates
Shown below are the rates of National Insurance that have existed for the past 30 years.
There have been a large number of reforms made to the basis of National Insurance to be paid. Most notable by Nigel Lawson and Gordon Brown.
These changes mainly involved reducing the burden of Nation Insurance levied on the lower paid, and companies that employ them.
They also involved increases in the general level of National Insurance levied on average.
| 1982-83 | 1983-84 | 1984-85 | 1985-86 | 1986-87 | 1987-88 | 1988-89 | 1989-90 | 1990-91 | 1991-92 | |
| Employees | ||||||||||
| Lower Rate | 2%on first | 2%on first | 2% on first | |||||||
| Lower weekly earnings Limit | £35.50 | £35.50 | £38 | £41 | £43 | £46 | £52 | |||
| Upper weekly earnings Limit | £265 | £265 | £285 | £305 | £325 | £350 | £390 | |||
| N.I.Surcharge | 3.50% | 2.00% | 1.00% | |||||||
| Employees rate "contracted in" | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% |
| "contracted out" | 6.75% | 7% | ||||||||
| Employers | ||||||||||
| Employers rate | 10.20% | 10.40% | 10.40% | 10.40% | 10.45% | 10.45% | 10.45% | 10.45% | 10.45% | 10.45% |
| Class 2 | £4.75 | £5.15 | ||||||||
| Class 3 | £5.05 | |||||||||
| Class 4 | 6.3% | 6.3% | ||||||||
| 1992-93 | 1993-94 | 1994-95 | 1995-96 | 1996-97 | 1997-98 | 1998-99 | 1999-00 | 2000-01 | 2001-02 | ||
| Employees | |||||||||||
| Lower Rate | 2%on first | 2%on first | 2%on first | 2%on first | 2%on first | 2%on first | 2%on first | 0%on first | 0%on first | 0%on first | |
| Lower weekly earnings limit | £54 | £56 | £57 | £58 | £61 | £62 | £64 | £66 | £67 | £72 | |
| employees threshold | £76 | £87 | |||||||||
| employers threshold | £81 | £84 | £87 | ||||||||
| Upper weekly earnings limit | £405 | £420 | £430 | £440 | £455 | £465 | £485 | £500 | £535 | £575 | |
| Employees rate "contracted in" | 9% | 9% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | |
| Employees rate "contracted out" | 8.40% | 8.40% | |||||||||
| Employers | |||||||||||
| lower rate bands | 3% |
£64-£109 | |||||||||
| abolished in April 1999 | 5% |
£110-154 | 0% on first | ||||||||
| Taylor reforms | 7% |
£155-209 | £81 | ||||||||
| £209 + | £81 and above | ||||||||||
| Employers rate "contracted in" | 10.45% | 10.45% | 10.45% | 10.45% | 10.20% | 10% | 10% | 12.20% | 12.20% | 11.90% | |
| Employers rate "contracted out"1 | 9.20% | 8.90% | |||||||||
| Employers rate "contracted out" 2 | 11.30% | ||||||||||
| Class 2 | £5.35 | £5.65 | £6.55 | £2 | £2 | ||||||
| Class 3 | £5.25 | ||||||||||
| Class 4 | 6.35% | 6% | 7% | 7% | |||||||
| Class 4 annual lower limit | 7310 | 7530 | 4385 | ||||||||
| 2002-03 | 2003-04 | 2003-04 | 2004-05 | 2005-06 | ||||||
| Employees | ||||||||||
| Lower rate | 0%on first: | 0%on first: | 0%on first: | 0%on first: | 0%on first: | |||||
| Lower weekly earnings limit | £75 | £77 | £77 | £79 | £82 | |||||
| employees threshold | £89 | £89 | £89 | £91 | £94 | |||||
| employers threshold | £89 | £89 | £89 | £91 | £94 | |||||
| Upper weeekly earnings limit | £585 | £595 | £595 | £610 | £640 | |||||
| Employees rate "contracted in" | 10% | 11% | 11% | 11% | 11% | |||||
| Employees rate "contracted out" | 8.40% | 9.40% | 9.40% | 9.40% | 9.40% | |||||
| Upper rate | 0% | 1% | 1% | 1% | 1% | |||||
| Employers | ||||||||||
| Employers rate "contracted in" | 11.80% | 12.80% | 12.80% | 12.8% | 12.80% | |||||
| Employers rate "contracted out" 1 | 8.30% | 9.30% | 9.30% | 9.30% | 9.30% | |||||
| Employers rate "contracted out" 2 | 10.80% | 11.80% | 11.80% | 11.80% | 11.80% | |||||
| Class 2 weekly contribution | £2 | £2 | £2 | £2 | £2 | |||||
| Class 3 | £6.95 | |||||||||
| Class 4 | 7% | 8% | 8% | 8% | ||||||
| Class 4 upper rate | 0% | 1% | 1% | 1% | ||||||
| Employers rate "contracted out" 1 | contracted out in final salary sceme | ||||
| Employers rate "contracted out" 2 | contracted out in money purchase sceme | ||||