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1. Tribunal compensation limits
2. State payments on insolvency of employer
3. National Minimum Wage rates
4. Tax Rates and allowances
5. Main Social Security benefit rates
6. Main National Insurance Contribution details

See also other notes for other years under Main Head Basic Facts and Figures

1. Employment Tribunal compensation maximum limits (where the appropriate date is on or after 1st February 2010, save as noted below).

See also notes at Maximum and minimum tribunal awards :-

• limit on a Week's pay taken nto account for various purposes - £380 where the appropriate date is on or after 1st October 2009 (note: the cap on a week's pay was increased to £380 from £350 where the appropriate date falls on or after 1st October 2009 by by the Work and Families (Increase of Maximum Amount) Order 2009, SI 2009/1903).
  
• Basic award (and statutory redundancy pay) - £11,400 where the appropriate date is on or after 1st October 2009 (viz 30 X a week's pay)
  
• Compensatory award - £65,300
  
• Discrimination cases - no limit
  
• Additional award - £19,760 where the appropriate date is on or after 1st October 2009 (viz 52 X a week's pay - see immediately above)
  
• Protective award - 90 days' pay
  
• Reinstatement and reengagement orders (cash addition) - £1,520 where the appropriate date is on or after 1st October 2009 ( viz 4 X a week's pay)
  
• Guarantee payment - £106.00 in any 3 month period
  
• Minimum basic award if the employer has not complied with its duties under the Age Regulations eg to consider employee's request not to be retired (see Unfair dismissal/basic award/minimum in certain cases ) - £1,520 where the appropriate date is on or after 1st October 2009 ( viz 4 X a week's pay)
  
• Minimum basic award in certain other cases (see Unfair dismissal/basic award/minimum in certain cases ) - £4,700
  
• Breach of contract (see Wrongful dismissal/damages for ) - £25,000
  
• Refusal of right to be accompanied (see Disciplinary procedures/Right to be accompanied and/or Flexible Working/2003 rules ) - £760 where the appropriate date is on or after 1st October 2009 (viz 2 X a week's pay).
  
• Failure to consider request for flexible working (see Flexible Working/2003 rules ) - £3,040 where the appropriate date is on or after 1st October 2009 (viz 8 X a week's pay).
  
• Failure to inform/consult on TUPE transfer (see Transfer of business or undertaking/consultation ) - 4,940 (viz 13 X a week's pay)
  
• Failure to provide written particulars of employment (see Statement of particulars of employment/failure to provide/sanctions against employer and remedies of employee ) - £1,520 where the appropriate date is on or after 1st October 2009 ( viz 4 X a week's pay)

• Unpaid holiday pay (for last 12 months) - £2,280 (viz 6 X a week's pay)
  
• Unpaid wages (including any guarantee payment or protective award) - £3,040 (viz 8 X a week's pay)
  
• Unpaid statutory notice pay - £4,560 (viz 12 X a week's pay)
  
• Unpaid basic award or statutory redundancy pay - £11,400 (viz 30 X a week's pay).

3. National Minimum Wage rates (per hour, as from 1st October 2009 - see notes at Minimum Wage/2008 and 2009 increases ):-

16 and17 year olds - £3.57
18 to 21 year olds - £4.83
22 and over - £5.80

Note that there are special provisions for farm workers (see Specific employments/agricultural workers ). Also that special rules allow the age differentials to continue after 1st October 2006 - see Age Regs 2006 reg 31.

Personal allowance (age under 65) - £6,475 (unchanged)
Personal allowance (age 65-74) - £9,490 (unchanged - note that the age-related personal allowance is reduced by £1 for every £2 that income exceeds an "income limit for age-related" amount of £22,900 until the basic "floor" personal allowance of £6,475 is reached).
Personal allowance (age 75 and over) - £9,640 (unchanged)

For tax year 6.4.2010 to 5.4.2011 the personal allowance reduces where the income is above £100, 000, by £1 for every £2 of income above the £100,000 limit (this replaces the two-stage withdrawal announced at the 2008 Pre-Budget Report). This reduction applies irrespective of age.

For tax year 6.4.2010 to 5.4.2011 income tax is chargeable at 20% on the first £37,400 (unchanged) of taxable income. A higher rate of 40% is chargeable on any excess up to £150,000. On amounts over £150,000 the rate is 50%. For the 2010-11 tax year, as well as these rates there is a new dividend additional rate of 42.5 per cent

Capital Gains Tax rate is 18% (unchanged). The annual exempt amount for individuals for the tax year 6th April 2009 to 5th April 2010 is £10,100 (unchanged).

5. Main Social Security benefit rates

For more detailed notes on 2010-2011 rates of benefit, payable from April 2010, go to Social Security/Employment related benefits/2010-2011 rates . Some basic details follow (2009/2010 figures in italics)

• retirement pension £97.65 - (£95.25)
  
• statutory sick pay (''SSP'') £79.15 - (unchanged)
  
• statutory maternity pay (''SMP'') £124.88 - (£123.06)
  
• statutory adoption pay £124.88 - (£123.06)
  
• statutory paternity pay (''SPP'') £124.88 - (£123.06)

Employees' Class 1 rate: (i) between primary threshold £110 per week) and upper earnings limit (£844 per week) - 11%; (ii) on excess - 1%.
Employers' Class 1A rate above £844 per week - 12.8%

Class 2 (self-employed) flat rate per week £2.40 (unchanged) (small earnings exception £5,075, unchanged)

Class 3 (voluntary) flat rate per week £12.05 (unchanged)

Class 4 rate: (i) between lower profits limit and upper profits limit - 8%; (ii) on excess - 1%.
Class 4 lower profits limit - £5,715 (unchanged)
Class 4 upper profits limit - £43,875 (unchanged)

Lower earnings limit, primary Class 1 - £97 (£95) per week
Upper earnings limit, primary Class 1 - £844(unchanged) per week
Primary threshold - £110 (unchanged) per week
Secondary threshold - £110 (unchanged) per week