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National insurance contributions rates and limits: regulations

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The Social Security (Contributions) (Re-rating) Order, SI 2011/938, specifies the rates of Class 2 and Class 3 NICs and the amount of earnings below which an earner may be excepted from liability for Class 2 contributions, and specifies the lower and upper profits limits for Class 4 NICs payable at the main Class 4 percentage rate, for 2011/12.

The Social Security (Contributions) (Amendment No. 2) Regulations, SI 2011/940, specify the levels of the lower and upper earnings limits and the primary and secondary thresholds for Class 1 NICs for 2011/12.