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HMRC internal manual

National Insurance Manual

Class 1 structural overview from 6 April 2009: structural changes: married women and widows reduced rate NICs

For the tax year beginning 6th April 2011 onwards, the reduced rate of contribution in respect of a married woman’s liability for Class 1 contributions payable at the main primary percentage is 5.85% payable on all earnings between the Primary Threshold and the Upper Earnngs Limit (UEL).

For more detailed information about married Women’s Reduced rate NICs see NIM01000 onwards

Note that the married women’s reduced rate can never apply to the additional primary percentage and all earnings above the UEL are due at that rate.