2013/14 tax rates and information

PAYE personal allowance, income tax and national insurance contribution rates for the 2013/14 tax year, taken from official figures released by HMRC.

In this section:


Personal allowances for 2013/14

Heads up! The way personal allowances are allocated has changed for the 2013/14 tax year. Rather than being based on your age, your personal allowance is now based on when you were born in relation to a set of fixed dates. The effect of this is that people aged 64 or younger in the 2013/14 tax year will never receive anything more than the basic personal allowance rate.

Your personal allowance is dictated by the tax code you're assigned by HMRC. Most people will end up being assigned a tax code based on their age or date of birth, as listed in the table below. If you're tax code isn't listed, see our glossary of tax codes for information on how to work out your personal allowance for non-standard tax codes.

Personal allowance rates for the 2013/14 tax year
Age Tax Code Allowance Increase
Born after 5 April 1948 966L £9,440 £1,335
Born 6 April 1938 to 5 April 1948 1050P £10,500 £0
Born before 6 April 1938 1066Y £10,660 £0
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Income Tax Rates for 2013/14

Income tax rates for the 2013/14 tax year
Band Earnings from To Rate
Basic rate £0 £32,010 20%
Higher rate £32,011 £150,000 40%
Additional rate £150,001 No limit 45%
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National Insurance contributions for 2013/14

Class 1 National Insurance Contributions for 2013/14

Class 1 national insurance rates are payable by employees in full or part-time employment, and also by their employers.

Since National Insurance Contributions are calculated weekly, the monetary figures in the tables in this section are per week unless otherwise noted.

Employee's Contributions (Primary)

These are national insurance contributions payable by employees, based on the employee's salary.

Class 1 Primary National Insurance Contributions for the 2013/14 tax year.
Description This year Last year Change
Lower earnings limit £109 £107 £2
Class 1 primary threshold £149 £146 £3
Class 1 primary upper earnings limit £797 £817 £-20
Class 1 primary contribution rate between primary threshold and upper earnings limit 12.0% 12.0% 0.0%
Class 1 primary rate above upper earnings limit 2.0% 2.0% 0.0%
Class 1 primary contracted out rebate 1.4% 1.4% 0.0%

Employers contributions (Secondary)

These are national insurance contributions payable by employers for each employee, based on the employee's salary.

Class 1 Secondary (Employers) National Insurance Contributions for the 2013/14 tax year.
Description This year Last year Change
Class 1 secondary threshold £148 £144 £4
Class 1 secondary contribution rate above secondary threshold 13.8% 13.8% 0.0%
Class 1 secondary contracted out rebate 3.4% 3.4% 0.0%
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Class 2 National Insurance Contributions for 2013/14

Class 2 National Insurance Contributions are flat rate contriutions payable by those those who are self employed, either full- or part-time in addition to other full-time employment. You can apply for an exemption if your self-employed income is less than the small earnings exception threshold for a given tax year.

You'll almost certainly need to pay Class 4 contributions in addition to the Class 2 contibutions detailed in this section.

Since National Insurance Contributions are calculated weekly, the monetary figures in the tables in this section are per week unless otherwise noted.

Class 2 National Insurance Contributions for the 2013/14 tax year.
Description This year Last year Change
Class 2 small earnings exception (per year) £5,725 £5,595 £130
Class 2 rate £2.70 £2.65 £0.05
Class 2 special rate for share fisherman £3.35 £3.30 £0.05
Class 2 special rate for volunteer development workers £5.45 £5.35 £0.10
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Class 3 National Insurance Contributions for 2013/14

Class 3 National Insurance Contributions are voluntary contributions. You can elect to pay Class 3 contributions if you are unemployed or otherwise not making national insurance contributions in order to maintain your entitlement to certain state benefits. You can also pay Class 3 contibutions to make up previous shortfalls.

Since National Insurance Contributions are calculated weekly, the monetary figures in the tables in this section are per week unless otherwise noted.

Class 3 National Insurance Contributions for the 2013/14 tax year.
Description This year Last year Change
Class 3 rate £13.55 £13.25 £0.30
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Class 4 National Insurance Contributions for 2013/14

Class 4 National Insurance Contributions are payable on profits by those those who are self employed, either full- or part-time in addition to other full-time employment.

Since National Insurance Contributions are calculated weekly, the monetary figures in the tables in this section are per week unless otherwise noted.

Class 4 National Insurance Contributions for the 2013/14 tax year.
Description This year Last year Change
Class 4 lower profits limit £7,755 £7,605 £150
Class 4 upper profits limit £41,450 £42,475 £-1,025
Class 4 rate between lower profits limit and upper profits limit 9.0% 9.0% 0.0%
Class 4 rate above upper profits limit 2.0% 2.0% 0.0%
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