DETAILS
Rates and thresholds are set out below.
2002-03 2003-04
Primary threshold #89 per week #89 per week
Secondary threshold #89 per week #89 per week
Employees' primary class 1 10% 11%
rate on earnings between
primary threshold and
upper earnings limit
Employees' primary class 1 - 1%
rate on earnings above
upper earnings limit
Employers' secondary class 1 11.8% 12.8%
rate on earnings
above secondary threshold
Lower profits limit #4,615 #4,615
(for self-employed Class 4
contribution)
Class 4 rate on profits between 7% 8%
lower and upper profits limit
Class 4 rate on profits above - 1%
upper profits limit
