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NI Band Rates   National Insurance Band Rates : From 06/04/2008 To 05/04/2008     National Insurance Category Frequency   A - Standard Rate Contribution B - Reduced Rate Contribution C - Employer Only Contribution(Pensioners) D - Standard Rate Contracted Out Contribution(COSR) E - Reduced Rate Contracted Out Contribution(COSR) L - Employer Only Contracted-Out Contributions(Deferment COSR) F - Standard Rate Contracted-Out Contributions(COMP) G - Reduced Rate Contracted-Out Contributions(COMP) S - Employer Only Contracted-Out Contributions(Deferment COMP) J - Deferred Contributions X - Zero Rated Annual   NI Bands Employee Rate Employer Rate Employee Rebate Company Rebate   Up to LEL 0.0 - 4004.0 0.0 0.0 0.0 0.0   LEL to ET 4004.01 - 4615.0 0.0 0.0 0.0 0.0   ET to UEL 4615.01 - 30940.0 11.0 12.8 0.0 0.0   Above UEL 30940.01 - Excess 1.0 12.8 0.0 0.0