Upper Accruals Point

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This is the amount of pay beyond which you cease to pay the, lower, contracted-out rate of National Insurance contributions.

The Upper Accruals Point for 2015/2016 is £770 per week. On earnings above the Upper Accruals Point and up to the Upper Earnings Limit of £815 per week you pay the full 12% National Insurance contribution and on earnings above the Upper Earnings Limit you pay a 2% National Insurance contribution.