Upper Accruals Point

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 2020/2021 is £770 per week. On earnings above the Upper Accruals Point and up to the Upper Earnings Limit of £962 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.