

| Employer NICs Rates 2010/11 | |||
| Employer Contributions 2010/11 | Not Contracted-out | Contracted-out Salary Related Schemes | Contracted-out Money Purchase Schemes |
| Table Letters | A, B, C and J | D, E and L | F, G and S |
| Earnings up to LEL | NIL | NIL | NIL |
| Earnings between LEL and ET | 0% | 0%, less 3.7% rebate | 0%, less 1.4% rebate |
| Earnings between ET and UAP | 12.8% | 9.1%, ie 12.8% less 3.7% rebate | 11.4%, ie 12.8% less 1.4% rebate |
| Earnings between UAP and UEL | 12.8% | 12.8% | 12.8% |
| Earnings above UEL | 12.8% | 12.8% | 12.8% |
Whilst every care has been taken in the compilation of these tables, the information is based on our own interpretation of the official guides and is provided for comparison purposes only. No responsibility for loss occasioned to any person or any business for action taken or refraining from action based on this information, can be accepted.