The rates for national insurance contributions went up by 1% from 6 April 2011.
For employees salaries are now charged at 12% and 2% instead of 11% and 1% and self employed profits are charged at 9% and 2% instead of 8% and 1%.
The rate for employer contributions on salaries and benefits increased from 12.8% to 13.8%.
The upper earnings limit has been reduced to the level at which 40% income tax is paid.
For lower earners the level at which contributions start has increased from £110 to £139 per week. Employer contributions will not be charged on the first £136 per week.
Class 1A national insurance contributions are charged on taxable benefits and are payable by 19 July following the tax year to which they relate. The Class 1A national insurance contributions due for 2010-2011 will be charged at 13.8% even though they relate to a year in which the rate was 12.8%.
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