Can anyone explain what the Upper accruals point is?

[Drukk]

I have been trying to find out exactly what the upper accruals point means in regards to our national insurance payments but I'm damned if I can find anywhere which explains it in simple terms of how it works and how much it affects our pay.

If anyone here knows about this I would be greatful if they could explain it in simple terms in regards to how much it costs us.

 

[Abraham]

as far as I'm aware it's the maximum contributions that you'll pay and falls in line with the upper earnings tax point, so basically on any earnings over £40,040 you'll be paying 40% tax but no NI. I might be wrong though