NI Rates
 
NI Code NI Category Description Annual Bandwidth Employee Rate Employer Rate Employee Rebate Employer Rebate
A A - Standard Rate Contribution 0.00 - 4940.00 0.00 0.00 0.00 0.00
A A - Standard Rate Contribution 4940.01 - 5715.00 0.00 0.00 0.00 0.00
A A - Standard Rate Contribution 5715.01 - 40040.00 11.00 12.80 0.00 0.00
A A - Standard Rate Contribution 40040.01 - Excess 11.00 12.80 0.00 0.00
A A - Standard Rate Contribution 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
B B - Reduced Rate Contribution 0.00 - 4940.00 0.00 0.00 0.00 0.00
B B - Reduced Rate Contribution 4940.01 - 5715.00 0.00 0.00 0.00 0.00
B B - Reduced Rate Contribution 5715.01 - Excess 4.85 12.80 0.00 0.00
B B - Reduced Rate Contribution 40040.01 - 43875.00 4.85 12.80 0.00 0.00
B B - Reduced Rate Contribution 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
C C - Employer Only Contribution(Pensioners) 0.00 - 4940.00 0.00 0.00 0.00 0.00
C C - Employer Only Contribution(Pensioners) 4940.01 - Excess 0.00 0.00 0.00 0.00
C C - Employer Only Contribution(Pensioners) 5715.01 - 40040.00 0.00 12.80 0.00 0.00
C C - Employer Only Contribution(Pensioners) 40040.01 - 43875.00 0.00 12.80 0.00 0.00
C C - Employer Only Contribution(Pensioners) 43875.01 - 999999999999999.00 0.00 12.80 0.00 0.00
D F - Freeport Standard Rate Contribution 0.00 - Excess 0.00 0.00 0.00 0.00
D F - Freeport Standard Rate Contribution 4940.01 - 5715.00 0.00 0.00 1.60 3.70
D F - Freeport Standard Rate Contribution 5715.01 - 40040.00 9.40 9.10 0.00 0.00
D F - Freeport Standard Rate Contribution 40040.01 - 43875.00 11.00 12.80 0.00 0.00
D F - Freeport Standard Rate Contribution 43875.01 - Excess 1.00 12.80 0.00 0.00
E E - Reduced Rate Contracted Out Contribution(COSR) 0.00 - 4940.00 0.00 0.00 0.00 0.00
E E - Reduced Rate Contracted Out Contribution(COSR) 4940.01 - 5715.00 0.00 0.00 0.00 3.70
E E - Reduced Rate Contracted Out Contribution(COSR) 5715.01 - 40040.00 4.85 9.10 0.00 0.00
E E - Reduced Rate Contracted Out Contribution(COSR) 40040.01 - Excess 4.85 12.80 0.00 0.00
E E - Reduced Rate Contracted Out Contribution(COSR) 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
L L - Employer Only Contracted-Out Contributions(Deferment COSR) 0.00 - 4940.00 0.00 0.00 0.00 0.00
L L - Employer Only Contracted-Out Contributions(Deferment COSR) 4940.01 - 5715.00 0.00 0.00 1.60 3.70
L L - Employer Only Contracted-Out Contributions(Deferment COSR) 5715.01 - Excess 1.00 9.10 0.00 0.00
L L - Employer Only Contracted-Out Contributions(Deferment COSR) 40040.01 - 43875.00 1.00 12.80 0.00 0.00
L L - Employer Only Contracted-Out Contributions(Deferment COSR) 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
F F - Standard Rate Contracted-Out Contributions(COMP) 0.00 - 4940.00 0.00 0.00 0.00 0.00
F F - Standard Rate Contracted-Out Contributions(COMP) 4940.01 - Excess 0.00 0.00 1.60 1.40
F F - Standard Rate Contracted-Out Contributions(COMP) 5715.01 - 40040.00 9.40 11.40 0.00 0.00
F F - Standard Rate Contracted-Out Contributions(COMP) 40040.01 - 43875.00 11.00 12.80 0.00 0.00
F F - Standard Rate Contracted-Out Contributions(COMP) 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
G G - Reduced Rate Contracted-Out Contributions(COMP) 0.00 - Excess 0.00 0.00 0.00 0.00
G G - Reduced Rate Contracted-Out Contributions(COMP) 4940.01 - 5715.00 0.00 0.00 0.00 1.40
G G - Reduced Rate Contracted-Out Contributions(COMP) 5715.01 - 40040.00 4.85 11.40 0.00 0.00
G G - Reduced Rate Contracted-Out Contributions(COMP) 40040.01 - 43875.00 4.85 12.80 0.00 0.00
G G - Reduced Rate Contracted-Out Contributions(COMP) 43875.01 - Excess 1.00 12.80 0.00 0.00
S S - Employer Only Contracted-Out Contributions(Deferment COMP) 0.00 - 4940.00 0.00 0.00 0.00 0.00
S S - Employer Only Contracted-Out Contributions(Deferment COMP) 4940.01 - 5715.00 0.00 0.00 1.60 1.40
S S - Employer Only Contracted-Out Contributions(Deferment COMP) 5715.01 - 40040.00 1.00 11.40 0.00 0.00
S S - Employer Only Contracted-Out Contributions(Deferment COMP) 40040.01 - Excess 1.00 12.80 0.00 0.00
S S - Employer Only Contracted-Out Contributions(Deferment COMP) 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
J J - Deferred Contributions 0.00 - 4940.00 0.00 0.00 0.00 0.00
J J - Deferred Contributions 4940.01 - 5715.00 0.00 0.00 0.00 0.00
J J - Deferred Contributions 5715.01 - Excess 1.00 12.80 0.00 0.00
J J - Deferred Contributions 40040.01 - 43875.00 1.00 12.80 0.00 0.00
J J - Deferred Contributions 43875.01 - 999999999999999.00 1.00 12.80 0.00 0.00
X X - Zero Rated 0.00 - 4940.00 0.00 0.00 0.00 0.00
X X - Zero Rated 4940.01 - Excess 0.00 0.00 0.00 0.00
X X - Zero Rated 5715.01 - 40040.00 0.00 0.00 0.00 0.00
X X - Zero Rated 40040.01 - 43875.00 0.00 0.00 0.00 0.00
X X - Zero Rated 43875.01 - 999999999999999.00 0.00 0.00 0.00 0.00