Earning Classes, Contribution Rates and Benefit Rates
Earnings, for National Insurance purposes, include more than the basic wage or salary. Earnings also include: acting allowances, overtime payments, stipends, housing allowance, cost of living allowance, commission on sales, production or efficiency bonuses, danger or dirt money, payments for standby duty, and allowances for dependents. Therefore, these should all be included in determining the earnings class of the employee for the particular pay period.
A contribution is a weekly payment fixed in relation to the wages/salaries of the insured person.
rates
Contribution Rates
Benefit Rates
Voluntary Contribution Rates
Rate Amendments
There are 16 classes. For persons in receipt of benefit from periods between August 11, 1980, and May 2, 1999. The following changes have been made:
Classes 1 to 4 under the old structure now fall under Class 1 in the new order.
Class 5 becomes Class 2.
Class 6 becomes Class 3.
Class 7 becomes Class 4.
Class 8 becomes Class 5.
Classes 6 to 16 are new classes.
For persons in receipt of benefit from periods prior to August 11, 1980 the following changes have been made with effect from May 3, 1999:
Classes 1 to 6 under the old structure now fall under Class 1 in the new order.
Class 7 becomes Class 2
Class 8 becomes Class 3
Note (Where else is this information?)
Contributions payable by an employer in respect of employment injury coverage for an employed person who has not yet attained the age of 16 years or who is in receipt of retirement pension or who has attained the age of 65 years shall be as set out in Class Z, or for an unpaid apprentice shall be $1.00 per week.
Impact of Contribution Rates Increase
Additional information
Use of National Insurance Forms
Whenever you perform National Insurance functions under the National Insurance Act or Regulations, you must accurately complete the specific National Insurance forms that are designed so that you can give all the information required.
All of these forms are available FREE of charge at any National Insurance Service Centre or are downloadable.