£ per week (unless stated)	2010-11	2011-12
Lower earnings limit, primary Class 1	£97	£102
Upper earnings limit, primary Class 1	£844	£817
Upper accruals point	£770	£770
Primary threshold	£110	£139
Secondary threshold	£110	£136
Employees’ primary Class 1 rate between primary threshold and upper earnings limit	11%	12%
Employees’ primary Class 1 rate above upper earnings limit	1%	2%
Employees’ contracted-out rebate - salary-related schemes	1.6%	1.6%
Employees’ contracted-out rebate - money-purchase schemes	1.6%	1.6%
Married women’s reduced rate between primary threshold and upper earnings limit	4.85%	5.85%
Married women’s rate above upper earnings limit	1%	2%
Employers’ secondary Class 1 rate above secondary threshold	12.8%	13.8%
Employers’ contracted-out rebate, salary-related schemes	3.7%	3.7%
Employers’ contracted-out rebate, money-purchase schemes	1.4%	1.4%
Class 2 rate	£2.40	£2.50
Class 2 small earnings exception (per year)	£5,075	£5,315
Special Class 2 rate for share fishermen	£3.05	£3.15
Special Class 2 rate for volunteer development workers	£4.75	£5.10
Class 3 rate (per week)	£12.05	£12.60
Class 4 lower profits limit (per year)	£5,715	£7,225
Class 4 upper profits limit (per year)	£43,875	£42,475
Class 4 rate between lower profits limit and upper profits limit	8%	9%
Class 4 rate above upper profits limit	1%	2%