National Insurance
contributions
Tables A, F, H, J, L, M, V
and Z
These tables are for employers who are exempt from filing or
unable to file payroll information online and use manual systems.
Use from 6 April 2022 to 5 April 2023 inclusive
Standard Rate NICs tables
CA38
Forms and guidance in Braille,
large print and audio
For details of employer forms and
guidance in Braille, large print or audio,
phone the Employer Orderline on
0300 200 3200 and ask to speak to
the Customer Service Team.
Help and support from the Digital Delivery Team
Find out more about our live and recorded webinars, go to
www.gov.uk/guidance/help-and-support-for-employing-people
To view our video clips, go to www.youtube.com/hmrcgovuk
HMRC Community Forums
HMRC Community Forums is for you and provides the help,
support and guidance you need. Go to
https://community.hmrc.gov.uk
You can ask questions, see what others are asking and get
the answers and top tips you need to support you in running
your business.
Employer Bulletin online
Employer Bulletins contain information and news for employers.
We publish these 6 times a year. Go to
www.gov.uk/government/collections/hm-revenue-and-customs-
employer-bulletin
Employer email alerts
We strongly recommend that you register to receive employer
emails to prompt and direct you to:
• each new edition or news about the Basic PAYE Tools
• the Employer Bulletin
• important new information
To register, go to www.gov.uk/guidance/help-and-support-for-
employing-people
If you use PAYE Online
Remember to keep your email address up to date. If you change
your email address, update PAYE Online to make sure you
continue to receive email alerts when we’ve issued
tax codes and other notifications.
HM Revenue and Customs
If you have a query about your PAYE scheme:
• phone the Employer helpline on 0300 200 3500
• write to
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom
Tell us your employer PAYE and Accounts Office references
when you contact us. You’ll find them on correspondence HMRC
have sent to you.
Your rights and obligations
‘
HMRC Charter’ explains what you can expect from us and what
we expect from you. For more information, go to
www.gov.uk/government/publications/hmrc-charter
Help and guidance
You can get help and guidance from the following sources.
The internet
For help with your payroll, go to www.gov.uk/business-tax/paye
For wider interactive business help, go to
www.gov.uk/set-up-business
Webinars
Webinars are a way of learning about your payroll, such as
‘Getting payroll information right’.
This webinar covers the most common errors that employees
make when submitting information to HMRC. It shows you
how to provide accurate data and avoid common
payroll mistakes.
For more information about this and other webinars, go to
www.gov.uk/guidance/help-and-support-for-employing-people
Any page printed from the online version of this helpbook
is uncontrolled and may not be the latest version.
We recommend that you always check you’re referring
to the latest online version.
Online services
For information and help using our online services, go to
www.gov.uk/log-in-register-hmrc-online-services
For more help with our online services,
contact the helpline by:
• telephone: 0300 200 3600
• textphone: 0300 200 3603
Basic PAYE Tools
The Basic PAYE Tools is software that you download onto
your computer. It will help you run your payroll throughout
the year. It’s designed for employers who have 9 or fewer
employees, and you can use it to calculate payroll deductions
and then report payroll information online in real time.
To find out more information about the Basic PAYE Tools
and other HMRC recognised software, go to
www.gov.uk/payroll-software
Employer helplines
If you:
• are a new or existing employer, telephone 0300 200 3200
• have a hearing or speech impairment,
textphone 0300 200 3212
Tell us your employer PAYE and Accounts Office references
when you contact us. You’ll find them on correspondence
HMRC have sent to you.
Employer helpbooks and forms
Helpbooks and forms are available to download.
Go to www.gov.uk/government/collections/payroll-
publications-for-employers
Yr laith Gymraeg
I lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch
i www.gov.uk/cymraeg sgroliwch i lawr i’r pennawd ‘Treth’ a
dilynwch y cysylltiadau ‘Ffurflenni Cyllid a Thollau EM (CThEM)’
ac ‘Arweiniad a thaflenni gwybodaeth CThEM’.
Save money – avoid errors Page 2
Which National Insurance contributions (NICs) tables to use Page 4
Layout of these tables Page 6
Using these tables to work out NICs Page 6
Earnings limits and NICs rates Page 8
An example of working out NICs using these tables and recording figures on form RT11 Page 9
A – Weekly table for standard rate NICs Page 10
A – Monthly table for standard rate NICs Page 26
F – Weekly table for standard rate NIC’s where employer is eligible to claim Freeports
employer NIC relief Page 44
F – Monthly table for standard rate NIC’s where employer is eligible to claim Freeports
employer NIC relief Page 60
H – Weekly table for standard rate NICs (employee under 25 apprentice) Page 78
H – Monthly table for standard rate NICs (employee under 25 apprentice) Page 94
J – Weekly table for NICs where employee has deferment Page 112
J – Monthly table for NICs where employee has deferment Page 128
L – Weekly table for NICs where employee has deferment and employer is eligible
to claim Freeports employer NIC relief Page 146
L – Monthly table for NICs where Employee has deferment and employer is eligible
to claim Freeports employer NIC relief Page 162
M – Weekly table for standard rate NICs (employee under 21) Page 180
M – Monthly table for standard rate NICs (employee under 21) Page 196
V – Weekly table for standard rate NICs where employer is eligible to claim Veterans
employer NIC Relief Page 214
V – Monthly table for standard rate NICs where employer is eligible to claim Veterans
employer NIC Relief Page 230
Z – Weekly table for NICs where employee has deferment (employee under 21) Page 248
Z – Monthly table for NICs where employee has deferment (employee under 21) Page 264
Working out and recording NICs where employee’s total earnings exceed the
Upper Earnings Limit (UEL) Page 282
Additional gross pay table Page 283
Contents
Changes for the tax year 2022 to 2023
At the time this booklet was printed, changes in the rates of NICs for the tax year 2022 to 2023 were
still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we will inform
you of any further changes before 6 April 2022.
Page 2
Do it online
Almost all employers are required to file their payroll
information online. There are very few exceptions.
For further information about these exceptions:
• gotowww.gov.uk/nd-out-which-employers-are-
exempt-from-online-payroll-reporting
• gotothehelpbookRT7,‘Guidanceforemployers
exempt from filing Real Time Information online’
For more information about online filing,
gotowww.gov.uk/paye-online
Checklist to help you submit your PAYE information
to HMRC
1 TheformRT11,(formRT11,‘Deductionsworking
sheet’ replaces form P11 for the purposes of
operatingamanualpayroll)mustshow‘Taxyear
starting 6 April 2022’.
2 Have you used the correct National Insurance
contributions (NICs) tables or percentage rates –
are they for the current year?
3 Doyouholdavalidcerticate(CA4139,CF383
or CF380A) for every married woman or widow
for whom you deduct category B or, where the
employer is eligible to claim Freeport NICs relief,
Catergory I reduced rate NICs? If not, deduct full
rate NICs at category A, F, H, M or V.
4 Have you any employees nearing State Pension
age? Check their date of birth before you decide
which NIC category letter to use. Use category C
or, where the employer is eligible to claim Freeports
NICs relief, category S for employees who are State
Pension age or over, for whom you hold a copy of
either their birth certificate or passport as evidence
of their date of birth.
If you are an employer who is exempt from
filing online
When completing your payment submission, check:
• youhaveyouremployee’sfullname,National
Insurance number and, where known, address and
date of birth
• youhaveenteredthecorrectcategoryofNIC(for
employees who are aged 21 or over
– this is usually either A, B, C, H or J
– if you are eligible to claim Freeports NIC relief
F, I, S or L
– if you are eligible for Armed Forces Veteran’s
NIC relief, category V
• foremployeeswhoareundertheageof21,thisis
usually either M or Z
• forApprenticeswhoareagedunder25,including
those under 21, this is category H
•thatyouradditioniscorrectbeforeenteringthe
NIC amounts (both sides of RT11 added up and
carried forward)
For more information on completing Real Time
Information (RTI) forms go to helpbook RT7,
‘GuidanceforemployersexemptfromlingReal
Time Information online’.
What to do if your employee’s circumstances change
Make sure your staff know they must tell you,
and HM Revenue and Customs National Insurance
Contributions and Employer Office, of any change
in circumstances. For example, change of address,
change of name and particularly divorce if they pay
category B reduced rate NICs.
Abolition of secondary NICs for those employees
under the age of 21
The rate of employer Class 1 secondary NICs for
employeesundertheageof21is0%uptothe‘Upper
Secondary Threshold’ (UST).
Class 1 secondary NICs continue to be payable on all
earnings above this threshold.
The current way in which NICs is assessed
remains unchanged.
Employers should ensure that they hold the
employee’s correct date of birth.
FormoreinformationgotoCWG2paragraph3.8.5.
Abolition of secondary NICs for Apprentices under
the age of 25
The rate of secondary Class 1 NICs for Apprentices
undertheageof25is0%uptothe‘ApprenticeUpper
Secondary Threshold’ (AUST).
Apprentices must follow a government recognised
apprenticeship in the UK one which follows
governmentarrangements/approvedframeworks,and
have a written agreement, specifying the government
recognisedapprenticeframework/standard,with
a start and expected completion date. This is an
agreement between the training provider, apprentice
and employer and is the evidence the employer needs
toretainwhenapplyingthezero-rateofsecondary
Class 1 NICs for an apprentice under 25.
Secondary Class 1 NICs will continue to be payable
on all earnings above the AUST.
The current way in which NICs is assessed
remains unchanged.
Employers should ensure that they hold the
employee’s correct date of birth.
FormoreinformationgotoCWG2paragraph3.8.6.
Save money – avoid errors
Page 3
Save money – avoid errors continued
National Insurance contributions (NICs)
Employment Allowance
From 6 April 2014 you may be eligible to claim
an Employment Allowance of up to £4,000.
The Employment Allowance is available for businesses,
charities (including community amateur sports clubs)
and certain employers of care and support workers to
offset against employer’s secondary Class 1
NICs liability.
Since April 2020 the Employment Allowance has not
been available to employers who had qualifying Class 1
Secondary National Insurance contributions liabilities
of £100,000 or more in the previous tax year.
You can claim the Employment Allowance as
part of the normal payroll process through
Real Time Information (RTI) or the Basic
PAYE Tools.
For more information, details of eligibility and
howtoclaimtheEmploymentAllowancegotoCWG2
paragraph 3.8.4 and go to
www.gov.uk/government/publications/cwg2-
further-guide-to-paye-and-national-insurance-
contributions/2022-to-2023-employer-further-guide-
to-paye-and-national-insurance-contributions
Zero rate of secondary NICs for those employees
who are armed forces veterans
A 0% rate of secondary NICs was introduced from
April2021uptothe‘VeteransUpperSecondary
Threshold’ (VUST) for employees who are armed
forces veterans. There is no reduction in the rate of
Class 1 secondary NICs above the VUST.
For the tax year 2022 to 2023 this threshold is £967
weekly, £4,189 monthly, £50,270 annually. It is
important to remember that this rate of secondary
NICs does not remove the role of the secondary
contributor. Employers are still required to fulfil any
other obligations associated with paying earnings, for
example, administering statutory payments.
These changes do not alter any of the rules for calculating
NICs other than by using the VUST rate where
appropriate. Primary Class 1 NICs will remain unaltered.
Zero rate of secondary NICs for those employees who
are working in a freeport tax site
A 0% rate of secondary NICs was introduced from
April2022uptothe‘FreeportsUpperSecondary
Threshold’ (FUST) for employers of employees who
meet the Freeport qualifying conditions. There is no
reduction in the rate of Class 1 secondary NICs above
the FUST.
For the tax year 2022 to 2023 this threshold is £481
weekly, £2,083 monthly, £25,000 annually. It is
important to remember that this rate of secondary
NICs does not remove the role of the secondary
contributor. Employers are still required to fulfil any
other obligations associated with paying earnings, for
example, administering statutory payments.
These changes do not alter any of the rules for
calculating NICs other than by using the FUST
rate where appropriate. Primary Class 1 NICs will
remain unaltered.
Health and Social Care Levy transitional NICs
rate increase
The Health and Social Care Levy Act 2021 provides for
a new levy based on National Insurance contributions
(NICs) ringfenced to fund the investment in health and
social care.
The levy will be introduced as a temporary increase
of 1.25% in NICs rates for 2022 to 2023 tax year and
will affect the rate of employees primary Class 1 NICs
and employers secondary Class 1 NICs.
Existing NICs reliefs to support employers will apply to
the Levy. Companies employing apprentices under the
age of 25, all people under the age of 21, veterans and
employers in Freeports will not pay the Levy
for these employees as long as their yearly gross
earnings are less than £50,270, or £25,000 for new
Freeport employees.
From 2023 to 2024 tax year the temporary NICs rise
will be replaced by a separate Levy set at 1.25% and
NICs rates will return to their 2021 to 2022 levels.
Liability to the Levy will be extended to individuals in
employment who are over State Pension age.
At present pensioners are not liable to pay NICs on any
earnings they receive from employment.
The Levy will be collected by the current channels
for NICs.
Page 4
Which National Insurance contributions (NICs) tables to use
Ifyouemploymariners,bookletCA42,‘NationalInsurancecontributionsforemployersofforeign-going
mariners and deep sea fishermen’ gives details of category letters, rates and limits to use.
NICs tables are renewed every tax year.
Check you are using the tables for the tax year 2022 to 2023.
If your employee is under 16 years of age, there is no NICs liability.
You must use the correct tables when working out the NICs due on your employee’s earnings.
Is your employee
State Pension age
or over?
Use Table letter C or S
(go to booklet CA41)
Does your employee have another
job where they already pay NICs on
earnings at, or above, the
Upper Earnings Limit and you hold
form CA2700?
Is your employee a married
woman or widow who is entitled
to pay reduced rate NICs?
Use Table letter J or L
Use Table letter B or I
(go to booklet CA41)
Yes
Yes
Yes
No
No
No
Is your employee
under the age of 21?
Is your employee
under the age of 21?
Use Table letter Z
Use Table letter M
Use Table letter A, F or V
No
Is your employee an
apprentice under
age 25?
Yes
No
Yes
Use Table letter H
Yes
No
Page 5
A 0% rate of secondary NICs was introduced from
April 2015 for employees under the age of 21, up to
the‘UpperSecondaryThreshold’(UST).Thereisno
reduction in the rate of Class 1 secondary NICs above
the UST.
For the tax year 2022 to 2023 this threshold is
£967 weekly, £4,189 monthly, £50,270 annually.
It is important to remember that this rate of secondary
NICs does not remove the role of the secondary
contributor. Employers are still required to fulfil any
other obligations associated with paying earnings,
for example, administering statutory payments.
These changes do not alter any of the rules for
calculating NICs other than by using the U21
secondary rate where appropriate.
Primary Class 1 NICs will remain unaltered.
It is the responsibility of the employer to ensure they
use and report the correct category letter. To do this
they will need to hold the employee’s correct date
of birth.
Class 1 secondary NICs for
Apprentices under 25 years
of age (U25)
A 0% rate of Class 1 secondary NICs was introduced
from April 2016 for Apprentices under the age of 25,
uptothe‘ApprenticeUpperSecondaryThreshold’
(AUST). There is no reduction in the rate of Class 1
secondary NICs above the AUST.
For the tax year 2022 to 2023 this threshold is
£967 weekly, £4,189 monthly, £50,270 annually.
It is important to remember that this rate of
Class 1 secondary NICs does not remove the role of
the secondary contributor. Employers are still
required to fulfil any other obligations associated
with paying earnings, for example, administering
statutory payments.
These changes do not alter any of the rules for
calculating NIC’s other than by using the Apprentice
U25 secondary rate where appropriate.
Primary Class 1 NIC’s will remain unaltered.
It is the responsibility of the employer to ensure they
use and report the correct category letter.
Apprentices must follow a government recognised
apprenticeship in the UK, that is, one which follows
governmentarrangements/approvedframeworks,and
have a written agreement, specifying the government
recognisedapprenticeframework/standard,with
a start and expected completion date. This is an
agreement between the training provider, apprentice
and employer and is the evidence the employer needs to
retainwhenapplyingthezero-rateofsecondary
Class 1 NICs for an apprentice under 25.
Secondary Class 1 NICs will continue to be payable on
all earnings above the AUST.
Employers should ensure that they hold the employee’s
correct date of birth.
FormoreinformationgotoCWG2paragraph3.8.6.
Apprenticeship Levy
Since April 2017 employers with annual pay bills
greater than £3 million, and some connected
companies and charities with pay bills less than
this amount, will be required to pay the
Apprenticeship Levy.
All employers (subject to the rules on connection) will
have an annual levy allowance of £15,000 with which
to offset against their levy liability. This means that
only employers with a pay bill of over £3 million will
have to pay and report the levy. However, where the
connection rules apply, a pay bill less than £3 million
may attract a levy liability, depending on how the
levy allowance is shared (connected companies and
connected charities only have a single £15,000 levy
allowance for the group).
The levy is charged at a rate of 0.5% of an employer’s
annual pay bill. Pay bill is defined as earnings which
are liable to Class 1 secondary NICs, including
earnings below the Secondary Threshold.
You will need to determine your levy liability. For more
information,gotoCWG2paragraph3.8.7.
Zero rate of secondary NICs for
those employees who are armed
forces veterans
From April 2021 the rate of employer Class 1
secondary NICs for employees who are armed forces
veteransis0%uptothe‘VeteransUpperSecondary
Threshold’ (VUST).
Class 1 secondary NICs continue to be payable on all
earnings above this threshold.
The current way in which NICs is assessed
remains unchanged.
Employers should ensure that they hold the employee’s
correct details.
FormoreinformationgotoCWG2paragraph3.9.6.
Class 1 secondary NICs for employees
under 21 years of age (U21)
Page 6
Zero rate of secondary NICs for
those employees who are working
in a freeport tax site
From April 2022 the rate of employer Class 1
secondary NICs for qualifying employees who
are working in a freeport tax site is 0% up to the
‘FreeportUpperSecondaryThreshold’(FUST).
Class 1 secondary NICs continue to be payable on all
earnings above this threshold.
The current way in which NICs is assessed
remains unchanged.
Employers should ensure that they hold the
employee’s correct details.
FormoreinformationgotoCWG2paragraph3.9.7.
Health and Social Care Levy
transitional NICs rate increase
From April 2022 a temporary increase of 1.25%
in NICs rates for 2022 to 2023 tax year only. This
increases the rate of both employees primary Class 1
NICs and employers secondary Class 1 NIC.
Existing NICs reliefs to support employers will apply
to the Levy. Companies employing apprentices under
the age of 25, all people under the age of 21, veterans
and employers in Freeports will not pay the Levy
for these employees as long as their yearly gross
earnings are less than £50,270, or £25,000 for new
Freeport employees.
From 2023 to 2024 tax year the temporary NICs rise
will be replaced by a separate Levy set at 1.25% and
NICs rates will return to their 2021 to 2022 levels.
The current way in which NICs is assessed
remains unchanged.
FormoreinformationgotoCWG2paragraph3.9.8.
Layout of these tables
The first earnings figure in each table is the Lower
Earnings Limit (LEL) (£123 weekly or £533
monthly). This is because NICs liability only arises
when the employee’s total earnings in the earnings
period reach the LEL, even though no NICs are
actually payable on those earnings. The employer
pays NICs only when the employee’s earnings exceed
the Secondary Threshold (ST) (£175 weekly or £758
monthly). The employee pays NICs only when the
employee’s earnings exceed the Primary Threshold
(PT) (£190 weekly or £823 monthly). For standard
rate NICs, earnings between the LEL and the PT are
used to protect the employee’s entitlement to benefit.
Where there is a liability, the employee and the
employer pay NICs at the appropriate main
percentage rate on earnings between the ST and PT
respectivelyuptotheUpperEarningsLimit(UEL)/
UpperSecondaryThreshold(UST)/VeteransUppers
SecondaryThreshold(VUST)/ApprenticeUpper
Secondary Threhold (AUST).
The last earnings figure in each table is the
UEL/UST/VUST/AUST(£967weeklyor£4,189
monthly). This is because employee’s NICs are due
onlyatarateof3.25%onearningsabovetheUEL/
UST/VUST/AUST.TheemployerpaysNICsatthe
rateof15.05%onearningsabovetheUEL/UST/
VUST/AUST.
Theguresintheleft-handcolumnofeachtable
showstepsbetweentheLELandtheUEL/UST/
VUST/AUST.TheNICsliabilityforeachstepis
based on the earnings limits and percentage rates
shown on page 8 and with the exception of the LEL,
ST,PTandUELisworkedoutatthemid-pointof
the steps. Therefore, you and your employee may
pay slightly more or less than if you used the exact
percentage method to work out the NICs due.
Where the employee’s total earnings fall between the
LEL and UEL, if the exact figure is not shown in the
tables, use the next smaller figure shown.
Where the employee’s total earnings exceed the
UEL, go to page 282.
For instructions on how to complete form RT11
orequivalent,gotohelpbookRT7,‘Guidancefor
employers exempt from filing Real Time
Information online’.
An example form RT11 is also shown on page 9.
Using these tables to work out
National Insurance contributions
(NICs)
Introduction
These tables are aimed at the small number of
employers that are exempt from filing payroll
information online and the guidance on how to
record the figures that are displayed within the tables
is for employers who are operating a manual payroll.
FormRT11,‘Deductionsworkingsheet’replaces
form P11 for the purposes of operating a
manual payroll.
You can work out NICs by using either:
• thesetables
• theexactpercentagemethod
For general information about NICs, go to the
employer helpbooks.
Page 7
Are you using the correct tables?
Only use these tables between 6 April 2022 and
5 April 2023 (the tax year 2022 to 2023).
Only use the tables in this booklet for employees
who are employed in the tax year 2022 to 2023,
and for whom NICs are payable under table letter
A, F, H, J, L, M, V or Z.
If there is no table in this booklet for a particular
employee, you must use a table from a
different booklet.
About these tables
The tables under letters A, F, H, J, L, M, V or Z
contain 2 tables, for:
• weeklypayintervals
• monthlypayintervals
The letters A, F, H, J, L, M, V or Z correspond with
the table letters under which NICs are payable.
Identifying the correct table to use
Table letter A
Use this table for employees who are aged 21 or
over and under State Pension age or employees who
are on Approved Apprenticeship scheme and over
the age of 25.
Table letter F
Use this table for all employees aged 21 or over and
under State Pension age and Apprentices who are
aged over 25 whose employer is eligible to claim
Freeports employer NIC relief.
Table letter H
Use this table for employees who are Apprentices on
an Approved Apprenticeship scheme and under the
age of 25.
Table letter J
Use this table for all employees who are aged 21 or
over, for whom you hold form CA2700 allowing
them to defer payment of employee’s NICs at the
full main percentage rate.
Table letter L
Use this table for all employees who are aged 21 or
over, for whom you hold form CA2700 allowing
them to defer payment of employee’s NICs at the
full main percentage rate where the employer is
eligible to claim Freeports employer NIC relief.
Table letter M
Use this table for employees who are under the
age of 21 and are not on an Approved
Apprenticeship scheme.
Table letter V
Use this table for all employees aged 21 or over and
under State Pension age and Apprentices who are
aged over 25 whose employer is eligible to claim
Veterans employer NIC relief.
Table letter Z
Use this table for all employees who are under
the age of 21 for whom you hold form CA2700
allowing them to defer payment of employee’s NICs
at the full main percentage rate.
How to use these tables
1 Decidewhichtableyoushoulduse,A,F,H,J,L,M,
V or Z and then apply the earnings period (weekly
or monthly) to determine the NICs liability.
2 Lookuptheemployee’sgrosspayintheleft-hand
column of the table. If the employee’s total
earnings fall between the LEL and the UEL and
the exact amount is not shown, use the lower
amount closest to the exact gross pay. If the
employee’s total earnings exceed the UEL, go to
page 282.
3 Record the figures in each column of the table
ontotheemployee’sformRT11,‘Deductions
workingsheet’.Gototheexampleonpage9.
Adapting these tables for pay intervals other than
weekly or monthly
If the employee is paid in multiples of a week
or month:
• dividethepayintoequalweeklyormonthly
amounts to get an average weekly or
monthly amount
• ndtheamountofNICsduefortheaverage
weekly or monthly amount
• multiplytheamountofNICsbythenumberof
weeks or months that the earnings are paid for
• recordthemultipliedamountsontheirform
RT11‘Deductionsworkingsheet’
Page 8
Earnings limits and NICs rates
Employees contributions
Earnings limits
Contribution table
letters
A, F, H, M and V
Contribution table
letters J, L and Z
Below £123 weekly
below £533 monthly
below £6,396 yearly
Below LEL
Nil Nil
£123.01 to £190 weekly, or
£533.01 to £823 monthly, or
£6,396.01 to £9,880 yearly
LEL to PT
0% 0%
£190.01 to £967 weekly, or
£823.01 to £4,189 monthly, or
£9,880.01 to £50,270 yearly
PT to UEL
13.25% 3.25%
Above £967 weekly
Above £4,189 monthly
Above £50,270 yearly
Above UEL
3.25% 3.25%
Employers contributions
Earnings limits
Contribution
table letters A
and J
Contribution
table letters F
and L
Contribution
table letters
H, M, V and Z
Below £123 weekly
below £533 monthly
below £6,396 yearly
Below LEL
Nil Nil Nil
£123.01to £175 weekly, or
£533.01to £758 monthly, or
£6,396.01to £9,100 yearly
LEL to ST
0% 0% 0%
£175.01 to £481 weekly, or
£758.01 to £2,083 monthly, or
£9,100.01 to £25,000 yearly
ST to FUST
15.05% 0% 0%
£481.01 to £967 weekly, or
£2,083.01 to £4,189 monthly, or
£25,000.01 to £50,270 yearly
FUST to UEL/UST/
AUST/VUST
15.05% 15.05% 0%
Above £967 weekly
Above £4,189 monthly
Above £50,270 yearly
Above UEL/UST/
AUST/VUST
15.05% 15.05% 15.05%
Page 9
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to and
including the
UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
888 533 290 62 19.41 8.48 27.89
Example
A monthly paid 24 year old male employee earns £888.15 payable on 29 April 2022 (tax month 1).
NICs are due under monthly Table letter A. The nearest lower figure to £888.15 is £885.
Record the figures shown in the table onto the employee’s form RT11.
Extract from monthly Table letter A
Extract from form RT11
FortipsoncompletingformRT11,gotohelpbookRT7,‘GuidanceforEmployersexemptfromling
Real Time Information online’.
An example of working out NICs using these tables and recording
figures on form RT11
National Insurance contributions (NICs)
Earnings details Contributions details
Week
number for
weekly pay or
Month number
for monthly
pay
Date of
payment
DD MM YYYY
NICs
Category
Letter
(RT2
question
20)
Gross earnings for
NICs
(RT2 question 20)
£ p
Gross earnings for
NICs year
to date
(RT2 question 21)
£ p
Earnings at the
Lower Earnings
Limit (LEL), where
earnings are equal
to or exceed the
LEL in this pay
period
(RT2 question 21)
1a £
Earnings above
the LEL up to
and including the
Primary Threshold
(PT) in this pay
period
(RT2 question 21)
1b £ p
Earnings above
the PT up to and
including the
Upper Earnings
Limit (UEL) in this
pay period
(RT2 question 21)
1c £ p
Total of employer’s
contributions in
this pay period.
Mark minus
amounts ‘R’
(RT2 question 20)
1d £ p
Total of employer’s
contributions year
to date
(RT2 question 21)
£ p
Total employee’s
contributions this
period.
(RT2 question 20)
1e £ p
Total employee’s
contributions year
to date
(RT2 question 21)
£ p
Week 1
Week 2
Week 3
Week 4
Month 1 total
29/04/2022 A 888.15 888.15 533 290 62 19.41 19.41 8.48 27.89
Page 10
Table letter ATable letter AWeekly table for standard rate NICs for use
from 6 April 2022 to 5 April 2023
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entries on form RT11
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
Use this table for employees who are aged 21 or over
and under State Pension age or employees who are on
Approved Apprenticeship scheme and over the age
of 25.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employees who are on an Approved Apprenticeship
scheme and under the age of 25
(go to Table letter H)
• employeeswhoareundertheageof21
(go to Table letter M)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief
(go to Table letter L)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘A’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Page 11
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AWeekly table
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.22 0.00 0.22
177 123 54.00 0.00 0.38 0.00 0.38
178 123 55.00 0.00 0.53 0.00 0.53
179 123 56.00 0.00 0.68 0.00 0.68
180 123 57.00 0.00 0.83 0.00 0.83
181 123 58.00 0.00 0.98 0.00 0.98
182 123 59.00 0.00 1.13 0.00 1.13
183 123 60.00 0.00 1.28 0.00 1.28
184 123 61.00 0.00 1.43 0.00 1.43
185 123 62.00 0.00 1.58 0.00 1.58
186 123 63.00 0.00 1.73 0.00 1.73
187 123 64.00 0.00 1.88 0.00 1.88
188 123 65.00 0.00 2.03 0.00 2.03
189 123 66.00 0.00 2.18 0.00 2.18
190 123 67.00 0.00 2.26 0.00 2.26
191 123 67.00 1.00 2.48 0.20 2.68
192 123 67.00 2.00 2.64 0.33 2.97
193 123 67.00 3.00 2.79 0.46 3.25
194 123 67.00 4.00 2.94 0.60 3.54
195 123 67.00 5.00 3.09 0.73 3.82
196 123 67.00 6.00 3.24 0.86 4.10
197 123 67.00 7.00 3.39 0.99 4.38
Page 12
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter A
198 123 67.00 8.00 3.54 1.13 4.67
199 123 67.00 9.00 3.69 1.26 4.95
200 123 67.00 10.00 3.84 1.39 5.23
201 123 67.00 11.00 3.99 1.52 5.51
202 123 67.00 12.00 4.14 1.66 5.80
203 123 67.00 13.00 4.29 1.79 6.08
204 123 67.00 14.00 4.44 1.92 6.36
205 123 67.00 15.00 4.59 2.05 6.64
206 123 67.00 16.00 4.74 2.19 6.93
207 123 67.00 17.00 4.89 2.32 7.21
208 123 67.00 18.00 5.04 2.45 7.49
209 123 67.00 19.00 5.19 2.58 7.77
210 123 67.00 20.00 5.34 2.72 8.06
211 123 67.00 21.00 5.49 2.85 8.34
212 123 67.00 22.00 5.65 2.98 8.63
213 123 67.00 23.00 5.80 3.11 8.91
214 123 67.00 24.00 5.95 3.25 9.20
215 123 67.00 25.00 6.10 3.38 9.48
216 123 67.00 26.00 6.25 3.51 9.76
217 123 67.00 27.00 6.40 3.64 10.04
218 123 67.00 28.00 6.55 3.78 10.33
219 123 67.00 29.00 6.70 3.91 10.61
220 123 67.00 30.00 6.85 4.04 10.89
221 123 67.00 31.00 7.00 4.17 11.17
222 123 67.00 32.00 7.15 4.31 11.46
223 123 67.00 33.00 7.30 4.44 11.74
224 123 67.00 34.00 7.45 4.57 12.02
225 123 67.00 35.00 7.60 4.70 12.30
226 123 67.00 36.00 7.75 4.84 12.59
227 123 67.00 37.00 7.90 4.97 12.87
228 123 67.00 38.00 8.05 5.10 13.15
229 123 67.00 39.00 8.20 5.23 13.43
230 123 67.00 40.00 8.35 5.37 13.72
231 123 67.00 41.00 8.50 5.50 14.00
232 123 67.00 42.00 8.66 5.63 14.29
233 123 67.00 43.00 8.81 5.76 14.57
234 123 67.00 44.00 8.96 5.90 14.86
235 123 67.00 45.00 9.11 6.03 15.14
236 123 67.00 46.00 9.26 6.16 15.42
237 123 67.00 47.00 9.41 6.29 15.70
238 123 67.00 48.00 9.56 6.43 15.99
239 123 67.00 49.00 9.71 6.56 16.27
240 123 67.00 50.00 9.86 6.69 16.55
241 123 67.00 51.00 10.01 6.82 16.83
242 123 67.00 52.00 10.16 6.96 17.12
243 123 67.00 53.00 10.31 7.09 17.40
244 123 67.00 54.00 10.46 7.22 17.68
245 123 67.00 55.00 10.61 7.35 17.96
246 123 67.00 56.00 10.76 7.49 18.25
247 123 67.00 57.00 10.91 7.62 18.53
248 123 67.00 58.00 11.06 7.75 18.81
249 123 67.00 59.00 11.21 7.88 19.09
250 123 67.00 60.00 11.36 8.02 19.38
251 123 67.00 61.00 11.51 8.15 19.66
252 123 67.00 62.00 11.67 8.28 19.95
Page 13
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AWeekly table
253 123 67.00 63.00 11.82 8.41 20.23
254 123 67.00 64.00 11.97 8.55 20.52
255 123 67.00 65.00 12.12 8.68 20.80
256 123 67.00 66.00 12.27 8.81 21.08
257 123 67.00 67.00 12.42 8.94 21.36
258 123 67.00 68.00 12.57 9.08 21.65
259 123 67.00 69.00 12.72 9.21 21.93
260 123 67.00 70.00 12.87 9.34 22.21
261 123 67.00 71.00 13.02 9.47 22.49
262 123 67.00 72.00 13.17 9.61 22.78
263 123 67.00 73.00 13.32 9.74 23.06
264 123 67.00 74.00 13.47 9.87 23.34
265 123 67.00 75.00 13.62 10.00 23.62
266 123 67.00 76.00 13.77 10.14 23.91
267 123 67.00 77.00 13.92 10.27 24.19
268 123 67.00 78.00 14.07 10.40 24.47
269 123 67.00 79.00 14.22 10.53 24.75
270 123 67.00 80.00 14.37 10.67 25.04
271 123 67.00 81.00 14.52 10.80 25.32
272 123 67.00 82.00 14.68 10.93 25.61
273 123 67.00 83.00 14.83 11.06 25.89
274 123 67.00 84.00 14.98 11.20 26.18
275 123 67.00 85.00 15.13 11.33 26.46
276 123 67.00 86.00 15.28 11.46 26.74
277 123 67.00 87.00 15.43 11.59 27.02
278 123 67.00 88.00 15.58 11.73 27.31
279 123 67.00 89.00 15.73 11.86 27.59
280 123 67.00 90.00 15.88 11.99 27.87
281 123 67.00 91.00 16.03 12.12 28.15
282 123 67.00 92.00 16.18 12.26 28.44
283 123 67.00 93.00 16.33 12.39 28.72
284 123 67.00 94.00 16.48 12.52 29.00
285 123 67.00 95.00 16.63 12.65 29.28
286 123 67.00 96.00 16.78 12.79 29.57
287 123 67.00 97.00 16.93 12.92 29.85
288 123 67.00 98.00 17.08 13.05 30.13
289 123 67.00 99.00 17.23 13.18 30.41
290 123 67.00 100.00 17.38 13.32 30.70
291 123 67.00 101.00 17.53 13.45 30.98
292 123 67.00 102.00 17.69 13.58 31.27
293 123 67.00 103.00 17.84 13.71 31.55
294 123 67.00 104.00 17.99 13.85 31.84
295 123 67.00 105.00 18.14 13.98 32.12
296 123 67.00 106.00 18.29 14.11 32.40
297 123 67.00 107.00 18.44 14.24 32.68
298 123 67.00 108.00 18.59 14.38 32.97
299 123 67.00 109.00 18.74 14.51 33.25
300 123 67.00 110.00 18.89 14.64 33.53
301 123 67.00 111.00 19.04 14.77 33.81
302 123 67.00 112.00 19.19 14.91 34.10
303 123 67.00 113.00 19.34 15.04 34.38
304 123 67.00 114.00 19.49 15.17 34.66
305 123 67.00 115.00 19.64 15.30 34.94
306 123 67.00 116.00 19.79 15.44 35.23
307 123 67.00 117.00 19.94 15.57 35.51
Page 14
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter A
308 123 67.00 118.00 20.09 15.70 35.79
309 123 67.00 119.00 20.24 15.83 36.07
310 123 67.00 120.00 20.39 15.97 36.36
311 123 67.00 121.00 20.54 16.10 36.64
312 123 67.00 122.00 20.70 16.23 36.93
313 123 67.00 123.00 20.85 16.36 37.21
314 123 67.00 124.00 21.00 16.50 37.50
315 123 67.00 125.00 21.15 16.63 37.78
316 123 67.00 126.00 21.30 16.76 38.06
317 123 67.00 127.00 21.45 16.89 38.34
318 123 67.00 128.00 21.60 17.03 38.63
319 123 67.00 129.00 21.75 17.16 38.91
320 123 67.00 130.00 21.90 17.29 39.19
321 123 67.00 131.00 22.05 17.42 39.47
322 123 67.00 132.00 22.20 17.56 39.76
323 123 67.00 133.00 22.35 17.69 40.04
324 123 67.00 134.00 22.50 17.82 40.32
325 123 67.00 135.00 22.65 17.95 40.60
326 123 67.00 136.00 22.80 18.09 40.89
327 123 67.00 137.00 22.95 18.22 41.17
328 123 67.00 138.00 23.10 18.35 41.45
329 123 67.00 139.00 23.25 18.48 41.73
330 123 67.00 140.00 23.40 18.62 42.02
331 123 67.00 141.00 23.55 18.75 42.30
332 123 67.00 142.00 23.71 18.88 42.59
333 123 67.00 143.00 23.86 19.01 42.87
334 123 67.00 144.00 24.01 19.15 43.16
335 123 67.00 145.00 24.16 19.28 43.44
336 123 67.00 146.00 24.31 19.41 43.72
337 123 67.00 147.00 24.46 19.54 44.00
338 123 67.00 148.00 24.61 19.68 44.29
339 123 67.00 149.00 24.76 19.81 44.57
340 123 67.00 150.00 24.91 19.94 44.85
341 123 67.00 151.00 25.06 20.07 45.13
342 123 67.00 152.00 25.21 20.21 45.42
343 123 67.00 153.00 25.36 20.34 45.70
344 123 67.00 154.00 25.51 20.47 45.98
345 123 67.00 155.00 25.66 20.60 46.26
346 123 67.00 156.00 25.81 20.74 46.55
347 123 67.00 157.00 25.96 20.87 46.83
348 123 67.00 158.00 26.11 21.00 47.11
349 123 67.00 159.00 26.26 21.13 47.39
350 123 67.00 160.00 26.41 21.27 47.68
351 123 67.00 161.00 26.56 21.40 47.96
352 123 67.00 162.00 26.72 21.53 48.25
353 123 67.00 163.00 26.87 21.66 48.53
354 123 67.00 164.00 27.02 21.80 48.82
355 123 67.00 165.00 27.17 21.93 49.10
356 123 67.00 166.00 27.32 22.06 49.38
357 123 67.00 167.00 27.47 22.19 49.66
358 123 67.00 168.00 27.62 22.33 49.95
359 123 67.00 169.00 27.77 22.46 50.23
360 123 67.00 170.00 27.92 22.59 50.51
361 123 67.00 171.00 28.07 22.72 50.79
362 123 67.00 172.00 28.22 22.86 51.08
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 15
Table letter AWeekly table
363 123 67.00 173.00 28.37 22.99 51.36
364 123 67.00 174.00 28.52 23.12 51.64
365 123 67.00 175.00 28.67 23.25 51.92
366 123 67.00 176.00 28.82 23.39 52.21
367 123 67.00 177.00 28.97 23.52 52.49
368 123 67.00 178.00 29.12 23.65 52.77
369 123 67.00 179.00 29.27 23.78 53.05
370 123 67.00 180.00 29.42 23.92 53.34
371 123 67.00 181.00 29.57 24.05 53.62
372 123 67.00 182.00 29.73 24.18 53.91
373 123 67.00 183.00 29.88 24.31 54.19
374 123 67.00 184.00 30.03 24.45 54.48
375 123 67.00 185.00 30.18 24.58 54.76
376 123 67.00 186.00 30.33 24.71 55.04
377 123 67.00 187.00 30.48 24.84 55.32
378 123 67.00 188.00 30.63 24.98 55.61
379 123 67.00 189.00 30.78 25.11 55.89
380 123 67.00 190.00 30.93 25.24 56.17
381 123 67.00 191.00 31.08 25.37 56.45
382 123 67.00 192.00 31.23 25.51 56.74
383 123 67.00 193.00 31.38 25.64 57.02
384 123 67.00 194.00 31.53 25.77 57.30
385 123 67.00 195.00 31.68 25.90 57.58
386 123 67.00 196.00 31.83 26.04 57.87
387 123 67.00 197.00 31.98 26.17 58.15
388 123 67.00 198.00 32.13 26.30 58.43
389 123 67.00 199.00 32.28 26.43 58.71
390 123 67.00 200.00 32.43 26.57 59.00
391 123 67.00 201.00 32.58 26.70 59.28
392 123 67.00 202.00 32.74 26.83 59.57
393 123 67.00 203.00 32.89 26.96 59.85
394 123 67.00 204.00 33.04 27.10 60.14
395 123 67.00 205.00 33.19 27.23 60.42
396 123 67.00 206.00 33.34 27.36 60.70
397 123 67.00 207.00 33.49 27.49 60.98
398 123 67.00 208.00 33.64 27.63 61.27
399 123 67.00 209.00 33.79 27.76 61.55
400 123 67.00 210.00 33.94 27.89 61.83
401 123 67.00 211.00 34.09 28.02 62.11
402 123 67.00 212.00 34.24 28.16 62.40
403 123 67.00 213.00 34.39 28.29 62.68
404 123 67.00 214.00 34.54 28.42 62.96
405 123 67.00 215.00 34.69 28.55 63.24
406 123 67.00 216.00 34.84 28.69 63.53
407 123 67.00 217.00 34.99 28.82 63.81
408 123 67.00 218.00 35.14 28.95 64.09
409 123 67.00 219.00 35.29 29.08 64.37
410 123 67.00 220.00 35.44 29.22 64.66
411 123 67.00 221.00 35.59 29.35 64.94
412 123 67.00 222.00 35.75 29.48 65.23
413 123 67.00 223.00 35.90 29.61 65.51
414 123 67.00 224.00 36.05 29.75 65.80
415 123 67.00 225.00 36.20 29.88 66.08
416 123 67.00 226.00 36.35 30.01 66.36
417 123 67.00 227.00 36.50 30.14 66.64
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 16
Weekly tableTable letter A
418 123 67.00 228.00 36.65 30.28 66.93
419 123 67.00 229.00 36.80 30.41 67.21
420 123 67.00 230.00 36.95 30.54 67.49
421 123 67.00 231.00 37.10 30.67 67.77
422 123 67.00 232.00 37.25 30.81 68.06
423 123 67.00 233.00 37.40 30.94 68.34
424 123 67.00 234.00 37.55 31.07 68.62
425 123 67.00 235.00 37.70 31.20 68.90
426 123 67.00 236.00 37.85 31.34 69.19
427 123 67.00 237.00 38.00 31.47 69.47
428 123 67.00 238.00 38.15 31.60 69.75
429 123 67.00 239.00 38.30 31.73 70.03
430 123 67.00 240.00 38.45 31.87 70.32
431 123 67.00 241.00 38.60 32.00 70.60
432 123 67.00 242.00 38.76 32.13 70.89
433 123 67.00 243.00 38.91 32.26 71.17
434 123 67.00 244.00 39.06 32.40 71.46
435 123 67.00 245.00 39.21 32.53 71.74
436 123 67.00 246.00 39.36 32.66 72.02
437 123 67.00 247.00 39.51 32.79 72.30
438 123 67.00 248.00 39.66 32.93 72.59
439 123 67.00 249.00 39.81 33.06 72.87
440 123 67.00 250.00 39.96 33.19 73.15
441 123 67.00 251.00 40.11 33.32 73.43
442 123 67.00 252.00 40.26 33.46 73.72
443 123 67.00 253.00 40.41 33.59 74.00
444 123 67.00 254.00 40.56 33.72 74.28
445 123 67.00 255.00 40.71 33.85 74.56
446 123 67.00 256.00 40.86 33.99 74.85
447 123 67.00 257.00 41.01 34.12 75.13
448 123 67.00 258.00 41.16 34.25 75.41
449 123 67.00 259.00 41.31 34.38 75.69
450 123 67.00 260.00 41.46 34.52 75.98
451 123 67.00 261.00 41.61 34.65 76.26
452 123 67.00 262.00 41.77 34.78 76.55
453 123 67.00 263.00 41.92 34.91 76.83
454 123 67.00 264.00 42.07 35.05 77.12
455 123 67.00 265.00 42.22 35.18 77.40
456 123 67.00 266.00 42.37 35.31 77.68
457 123 67.00 267.00 42.52 35.44 77.96
458 123 67.00 268.00 42.67 35.58 78.25
459 123 67.00 269.00 42.82 35.71 78.53
460 123 67.00 270.00 42.97 35.84 78.81
461 123 67.00 271.00 43.12 35.97 79.09
462 123 67.00 272.00 43.27 36.11 79.38
463 123 67.00 273.00 43.42 36.24 79.66
464 123 67.00 274.00 43.57 36.37 79.94
465 123 67.00 275.00 43.72 36.50 80.22
466 123 67.00 276.00 43.87 36.64 80.51
467 123 67.00 277.00 44.02 36.77 80.79
468 123 67.00 278.00 44.17 36.90 81.07
469 123 67.00 279.00 44.32 37.03 81.35
470 123 67.00 280.00 44.47 37.17 81.64
471 123 67.00 281.00 44.62 37.30 81.92
472 123 67.00 282.00 44.78 37.43 82.21
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 17
Table letter AWeekly table
473 123 67.00 283.00 44.93 37.56 82.49
474 123 67.00 284.00 45.08 37.70 82.78
475 123 67.00 285.00 45.23 37.83 83.06
476 123 67.00 286.00 45.38 37.96 83.34
477 123 67.00 287.00 45.53 38.09 83.62
478 123 67.00 288.00 45.68 38.23 83.91
479 123 67.00 289.00 45.83 38.36 84.19
480 123 67.00 290.00 45.98 38.49 84.47
481 123 67.00 291.00 46.13 38.62 84.75
482 123 67.00 292.00 46.28 38.76 85.04
483 123 67.00 293.00 46.43 38.89 85.32
484 123 67.00 294.00 46.58 39.02 85.60
485 123 67.00 295.00 46.73 39.15 85.88
486 123 67.00 296.00 46.88 39.29 86.17
487 123 67.00 297.00 47.03 39.42 86.45
488 123 67.00 298.00 47.18 39.55 86.73
489 123 67.00 299.00 47.33 39.68 87.01
490 123 67.00 300.00 47.48 39.82 87.30
491 123 67.00 301.00 47.63 39.95 87.58
492 123 67.00 302.00 47.79 40.08 87.87
493 123 67.00 303.00 47.94 40.21 88.15
494 123 67.00 304.00 48.09 40.35 88.44
495 123 67.00 305.00 48.24 40.48 88.72
496 123 67.00 306.00 48.39 40.61 89.00
497 123 67.00 307.00 48.54 40.74 89.28
498 123 67.00 308.00 48.69 40.88 89.57
499 123 67.00 309.00 48.84 41.01 89.85
500 123 67.00 310.00 48.99 41.14 90.13
501 123 67.00 311.00 49.14 41.27 90.41
502 123 67.00 312.00 49.29 41.41 90.70
503 123 67.00 313.00 49.44 41.54 90.98
504 123 67.00 314.00 49.59 41.67 91.26
505 123 67.00 315.00 49.74 41.80 91.54
506 123 67.00 316.00 49.89 41.94 91.83
507 123 67.00 317.00 50.04 42.07 92.11
508 123 67.00 318.00 50.19 42.20 92.39
509 123 67.00 319.00 50.34 42.33 92.67
510 123 67.00 320.00 50.49 42.47 92.96
511 123 67.00 321.00 50.64 42.60 93.24
512 123 67.00 322.00 50.80 42.73 93.53
513 123 67.00 323.00 50.95 42.86 93.81
514 123 67.00 324.00 51.10 43.00 94.10
515 123 67.00 325.00 51.25 43.13 94.38
516 123 67.00 326.00 51.40 43.26 94.66
517 123 67.00 327.00 51.55 43.39 94.94
518 123 67.00 328.00 51.70 43.53 95.23
519 123 67.00 329.00 51.85 43.66 95.51
520 123 67.00 330.00 52.00 43.79 95.79
521 123 67.00 331.00 52.15 43.92 96.07
522 123 67.00 332.00 52.30 44.06 96.36
523 123 67.00 333.00 52.45 44.19 96.64
524 123 67.00 334.00 52.60 44.32 96.92
525 123 67.00 335.00 52.75 44.45 97.20
526 123 67.00 336.00 52.90 44.59 97.49
527 123 67.00 337.00 53.05 44.72 97.77
Page 18
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter A
528 123 67.00 338.00 53.20 44.85 98.05
529 123 67.00 339.00 53.35 44.98 98.33
530 123 67.00 340.00 53.50 45.12 98.62
531 123 67.00 341.00 53.65 45.25 98.90
532 123 67.00 342.00 53.81 45.38 99.19
533 123 67.00 343.00 53.96 45.51 99.47
534 123 67.00 344.00 54.11 45.65 99.76
535 123 67.00 345.00 54.26 45.78 100.04
536 123 67.00 346.00 54.41 45.91 100.32
537 123 67.00 347.00 54.56 46.04 100.60
538 123 67.00 348.00 54.71 46.18 100.89
539 123 67.00 349.00 54.86 46.31 101.17
540 123 67.00 350.00 55.01 46.44 101.45
541 123 67.00 351.00 55.16 46.57 101.73
542 123 67.00 352.00 55.31 46.71 102.02
543 123 67.00 353.00 55.46 46.84 102.30
544 123 67.00 354.00 55.61 46.97 102.58
545 123 67.00 355.00 55.76 47.10 102.86
546 123 67.00 356.00 55.91 47.24 103.15
547 123 67.00 357.00 56.06 47.37 103.43
548 123 67.00 358.00 56.21 47.50 103.71
549 123 67.00 359.00 56.36 47.63 103.99
550 123 67.00 360.00 56.51 47.77 104.28
551 123 67.00 361.00 56.66 47.90 104.56
552 123 67.00 362.00 56.82 48.03 104.85
553 123 67.00 363.00 56.97 48.16 105.13
554 123 67.00 364.00 57.12 48.30 105.42
555 123 67.00 365.00 57.27 48.43 105.70
556 123 67.00 366.00 57.42 48.56 105.98
557 123 67.00 367.00 57.57 48.69 106.26
558 123 67.00 368.00 57.72 48.83 106.55
559 123 67.00 369.00 57.87 48.96 106.83
560 123 67.00 370.00 58.02 49.09 107.11
561 123 67.00 371.00 58.17 49.22 107.39
562 123 67.00 372.00 58.32 49.36 107.68
563 123 67.00 373.00 58.47 49.49 107.96
564 123 67.00 374.00 58.62 49.62 108.24
565 123 67.00 375.00 58.77 49.75 108.52
566 123 67.00 376.00 58.92 49.89 108.81
567 123 67.00 377.00 59.07 50.02 109.09
568 123 67.00 378.00 59.22 50.15 109.37
569 123 67.00 379.00 59.37 50.28 109.65
570 123 67.00 380.00 59.52 50.42 109.94
571 123 67.00 381.00 59.67 50.55 110.22
572 123 67.00 382.00 59.83 50.68 110.51
573 123 67.00 383.00 59.98 50.81 110.79
574 123 67.00 384.00 60.13 50.95 111.08
575 123 67.00 385.00 60.28 51.08 111.36
576 123 67.00 386.00 60.43 51.21 111.64
577 123 67.00 387.00 60.58 51.34 111.92
578 123 67.00 388.00 60.73 51.48 112.21
579 123 67.00 389.00 60.88 51.61 112.49
580 123 67.00 390.00 61.03 51.74 112.77
581 123 67.00 391.00 61.18 51.87 113.05
582 123 67.00 392.00 61.33 52.01 113.34
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 19
Table letter AWeekly table
583 123 67.00 393.00 61.48 52.14 113.62
584 123 67.00 394.00 61.63 52.27 113.90
585 123 67.00 395.00 61.78 52.40 114.18
586 123 67.00 396.00 61.93 52.54 114.47
587 123 67.00 397.00 62.08 52.67 114.75
588 123 67.00 398.00 62.23 52.80 115.03
589 123 67.00 399.00 62.38 52.93 115.31
590 123 67.00 400.00 62.53 53.07 115.60
591 123 67.00 401.00 62.68 53.20 115.88
592 123 67.00 402.00 62.84 53.33 116.17
593 123 67.00 403.00 62.99 53.46 116.45
594 123 67.00 404.00 63.14 53.60 116.74
595 123 67.00 405.00 63.29 53.73 117.02
596 123 67.00 406.00 63.44 53.86 117.30
597 123 67.00 407.00 63.59 53.99 117.58
598 123 67.00 408.00 63.74 54.13 117.87
599 123 67.00 409.00 63.89 54.26 118.15
600 123 67.00 410.00 64.04 54.39 118.43
601 123 67.00 411.00 64.19 54.52 118.71
602 123 67.00 412.00 64.34 54.66 119.00
603 123 67.00 413.00 64.49 54.79 119.28
604 123 67.00 414.00 64.64 54.92 119.56
605 123 67.00 415.00 64.79 55.05 119.84
606 123 67.00 416.00 64.94 55.19 120.13
607 123 67.00 417.00 65.09 55.32 120.41
608 123 67.00 418.00 65.24 55.45 120.69
609 123 67.00 419.00 65.39 55.58 120.97
610 123 67.00 420.00 65.54 55.72 121.26
611 123 67.00 421.00 65.69 55.85 121.54
612 123 67.00 422.00 65.85 55.98 121.83
613 123 67.00 423.00 66.00 56.11 122.11
614 123 67.00 424.00 66.15 56.25 122.40
615 123 67.00 425.00 66.30 56.38 122.68
616 123 67.00 426.00 66.45 56.51 122.96
617 123 67.00 427.00 66.60 56.64 123.24
618 123 67.00 428.00 66.75 56.78 123.53
619 123 67.00 429.00 66.90 56.91 123.81
620 123 67.00 430.00 67.05 57.04 124.09
621 123 67.00 431.00 67.20 57.17 124.37
622 123 67.00 432.00 67.35 57.31 124.66
623 123 67.00 433.00 67.50 57.44 124.94
624 123 67.00 434.00 67.65 57.57 125.22
625 123 67.00 435.00 67.80 57.70 125.50
626 123 67.00 436.00 67.95 57.84 125.79
627 123 67.00 437.00 68.10 57.97 126.07
628 123 67.00 438.00 68.25 58.10 126.35
629 123 67.00 439.00 68.40 58.23 126.63
630 123 67.00 440.00 68.55 58.37 126.92
631 123 67.00 441.00 68.70 58.50 127.20
632 123 67.00 442.00 68.86 58.63 127.49
633 123 67.00 443.00 69.01 58.76 127.77
634 123 67.00 444.00 69.16 58.90 128.06
635 123 67.00 445.00 69.31 59.03 128.34
636 123 67.00 446.00 69.46 59.16 128.62
637 123 67.00 447.00 69.61 59.29 128.90
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 20
Weekly tableTable letter A
638 123 67.00 448.00 69.76 59.43 129.19
639 123 67.00 449.00 69.91 59.56 129.47
640 123 67.00 450.00 70.06 59.69 129.75
641 123 67.00 451.00 70.21 59.82 130.03
642 123 67.00 452.00 70.36 59.96 130.32
643 123 67.00 453.00 70.51 60.09 130.60
644 123 67.00 454.00 70.66 60.22 130.88
645 123 67.00 455.00 70.81 60.35 131.16
646 123 67.00 456.00 70.96 60.49 131.45
647 123 67.00 457.00 71.11 60.62 131.73
648 123 67.00 458.00 71.26 60.75 132.01
649 123 67.00 459.00 71.41 60.88 132.29
650 123 67.00 460.00 71.56 61.02 132.58
651 123 67.00 461.00 71.71 61.15 132.86
652 123 67.00 462.00 71.87 61.28 133.15
653 123 67.00 463.00 72.02 61.41 133.43
654 123 67.00 464.00 72.17 61.55 133.72
655 123 67.00 465.00 72.32 61.68 134.00
656 123 67.00 466.00 72.47 61.81 134.28
657 123 67.00 467.00 72.62 61.94 134.56
658 123 67.00 468.00 72.77 62.08 134.85
659 123 67.00 469.00 72.92 62.21 135.13
660 123 67.00 470.00 73.07 62.34 135.41
661 123 67.00 471.00 73.22 62.47 135.69
662 123 67.00 472.00 73.37 62.61 135.98
663 123 67.00 473.00 73.52 62.74 136.26
664 123 67.00 474.00 73.67 62.87 136.54
665 123 67.00 475.00 73.82 63.00 136.82
666 123 67.00 476.00 73.97 63.14 137.11
667 123 67.00 477.00 74.12 63.27 137.39
668 123 67.00 478.00 74.27 63.40 137.67
669 123 67.00 479.00 74.42 63.53 137.95
670 123 67.00 480.00 74.57 63.67 138.24
671 123 67.00 481.00 74.72 63.80 138.52
672 123 67.00 482.00 74.88 63.93 138.81
673 123 67.00 483.00 75.03 64.06 139.09
674 123 67.00 484.00 75.18 64.20 139.38
675 123 67.00 485.00 75.33 64.33 139.66
676 123 67.00 486.00 75.48 64.46 139.94
677 123 67.00 487.00 75.63 64.59 140.22
678 123 67.00 488.00 75.78 64.73 140.51
679 123 67.00 489.00 75.93 64.86 140.79
680 123 67.00 490.00 76.08 64.99 141.07
681 123 67.00 491.00 76.23 65.12 141.35
682 123 67.00 492.00 76.38 65.26 141.64
683 123 67.00 493.00 76.53 65.39 141.92
684 123 67.00 494.00 76.68 65.52 142.20
685 123 67.00 495.00 76.83 65.65 142.48
686 123 67.00 496.00 76.98 65.79 142.77
687 123 67.00 497.00 77.13 65.92 143.05
688 123 67.00 498.00 77.28 66.05 143.33
689 123 67.00 499.00 77.43 66.18 143.61
690 123 67.00 500.00 77.58 66.32 143.90
691 123 67.00 501.00 77.73 66.45 144.18
692 123 67.00 502.00 77.89 66.58 144.47
Page 21
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AWeekly table
693 123 67.00 503.00 78.04 66.71 144.75
694 123 67.00 504.00 78.19 66.85 145.04
695 123 67.00 505.00 78.34 66.98 145.32
696 123 67.00 506.00 78.49 67.11 145.60
697 123 67.00 507.00 78.64 67.24 145.88
698 123 67.00 508.00 78.79 67.38 146.17
699 123 67.00 509.00 78.94 67.51 146.45
700 123 67.00 510.00 79.09 67.64 146.73
701 123 67.00 511.00 79.24 67.77 147.01
702 123 67.00 512.00 79.39 67.91 147.30
703 123 67.00 513.00 79.54 68.04 147.58
704 123 67.00 514.00 79.69 68.17 147.86
705 123 67.00 515.00 79.84 68.30 148.14
706 123 67.00 516.00 79.99 68.44 148.43
707 123 67.00 517.00 80.14 68.57 148.71
708 123 67.00 518.00 80.29 68.70 148.99
709 123 67.00 519.00 80.44 68.83 149.27
710 123 67.00 520.00 80.59 68.97 149.56
711 123 67.00 521.00 80.74 69.10 149.84
712 123 67.00 522.00 80.90 69.23 150.13
713 123 67.00 523.00 81.05 69.36 150.41
714 123 67.00 524.00 81.20 69.50 150.70
715 123 67.00 525.00 81.35 69.63 150.98
716 123 67.00 526.00 81.50 69.76 151.26
717 123 67.00 527.00 81.65 69.89 151.54
718 123 67.00 528.00 81.80 70.03 151.83
719 123 67.00 529.00 81.95 70.16 152.11
720 123 67.00 530.00 82.10 70.29 152.39
721 123 67.00 531.00 82.25 70.42 152.67
722 123 67.00 532.00 82.40 70.56 152.96
723 123 67.00 533.00 82.55 70.69 153.24
724 123 67.00 534.00 82.70 70.82 153.52
725 123 67.00 535.00 82.85 70.95 153.80
726 123 67.00 536.00 83.00 71.09 154.09
727 123 67.00 537.00 83.15 71.22 154.37
728 123 67.00 538.00 83.30 71.35 154.65
729 123 67.00 539.00 83.45 71.48 154.93
730 123 67.00 540.00 83.60 71.62 155.22
731 123 67.00 541.00 83.75 71.75 155.50
732 123 67.00 542.00 83.91 71.88 155.79
733 123 67.00 543.00 84.06 72.01 156.07
734 123 67.00 544.00 84.21 72.15 156.36
735 123 67.00 545.00 84.36 72.28 156.64
736 123 67.00 546.00 84.51 72.41 156.92
737 123 67.00 547.00 84.66 72.54 157.20
738 123 67.00 548.00 84.81 72.68 157.49
739 123 67.00 549.00 84.96 72.81 157.77
740 123 67.00 550.00 85.11 72.94 158.05
741 123 67.00 551.00 85.26 73.07 158.33
742 123 67.00 552.00 85.41 73.21 158.62
743 123 67.00 553.00 85.56 73.34 158.90
744 123 67.00 554.00 85.71 73.47 159.18
745 123 67.00 555.00 85.86 73.60 159.46
746 123 67.00 556.00 86.01 73.74 159.75
747 123 67.00 557.00 86.16 73.87 160.03
Page 22
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter A
748 123 67.00 558.00 86.31 74.00 160.31
749 123 67.00 559.00 86.46 74.13 160.59
750 123 67.00 560.00 86.61 74.27 160.88
751 123 67.00 561.00 86.76 74.40 161.16
752 123 67.00 562.00 86.92 74.53 161.45
753 123 67.00 563.00 87.07 74.66 161.73
754 123 67.00 564.00 87.22 74.80 162.02
755 123 67.00 565.00 87.37 74.93 162.30
756 123 67.00 566.00 87.52 75.06 162.58
757 123 67.00 567.00 87.67 75.19 162.86
758 123 67.00 568.00 87.82 75.33 163.15
759 123 67.00 569.00 87.97 75.46 163.43
760 123 67.00 570.00 88.12 75.59 163.71
761 123 67.00 571.00 88.27 75.72 163.99
762 123 67.00 572.00 88.42 75.86 164.28
763 123 67.00 573.00 88.57 75.99 164.56
764 123 67.00 574.00 88.72 76.12 164.84
765 123 67.00 575.00 88.87 76.25 165.12
766 123 67.00 576.00 89.02 76.39 165.41
767 123 67.00 577.00 89.17 76.52 165.69
768 123 67.00 578.00 89.32 76.65 165.97
769 123 67.00 579.00 89.47 76.78 166.25
770 123 67.00 580.00 89.62 76.92 166.54
771 123 67.00 581.00 89.77 77.05 166.82
772 123 67.00 582.00 89.93 77.18 167.11
773 123 67.00 583.00 90.08 77.31 167.39
774 123 67.00 584.00 90.23 77.45 167.68
775 123 67.00 585.00 90.38 77.58 167.96
776 123 67.00 586.00 90.53 77.71 168.24
777 123 67.00 587.00 90.68 77.84 168.52
778 123 67.00 588.00 90.83 77.98 168.81
779 123 67.00 589.00 90.98 78.11 169.09
780 123 67.00 590.00 91.13 78.24 169.37
781 123 67.00 591.00 91.28 78.37 169.65
782 123 67.00 592.00 91.43 78.51 169.94
783 123 67.00 593.00 91.58 78.64 170.22
784 123 67.00 594.00 91.73 78.77 170.50
785 123 67.00 595.00 91.88 78.90 170.78
786 123 67.00 596.00 92.03 79.04 171.07
787 123 67.00 597.00 92.18 79.17 171.35
788 123 67.00 598.00 92.33 79.30 171.63
789 123 67.00 599.00 92.48 79.43 171.91
790 123 67.00 600.00 92.63 79.57 172.20
791 123 67.00 601.00 92.78 79.70 172.48
792 123 67.00 602.00 92.94 79.83 172.77
793 123 67.00 603.00 93.09 79.96 173.05
794 123 67.00 604.00 93.24 80.10 173.34
795 123 67.00 605.00 93.39 80.23 173.62
796 123 67.00 606.00 93.54 80.36 173.90
797 123 67.00 607.00 93.69 80.49 174.18
798 123 67.00 608.00 93.84 80.63 174.47
799 123 67.00 609.00 93.99 80.76 174.75
800 123 67.00 610.00 94.14 80.89 175.03
801 123 67.00 611.00 94.29 81.02 175.31
802 123 67.00 612.00 94.44 81.16 175.60
Page 23
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AWeekly table
803 123 67.00 613.00 94.59 81.29 175.88
804 123 67.00 614.00 94.74 81.42 176.16
805 123 67.00 615.00 94.89 81.55 176.44
806 123 67.00 616.00 95.04 81.69 176.73
807 123 67.00 617.00 95.19 81.82 177.01
808 123 67.00 618.00 95.34 81.95 177.29
809 123 67.00 619.00 95.49 82.08 177.57
810 123 67.00 620.00 95.64 82.22 177.86
811 123 67.00 621.00 95.79 82.35 178.14
812 123 67.00 622.00 95.95 82.48 178.43
813 123 67.00 623.00 96.10 82.61 178.71
814 123 67.00 624.00 96.25 82.75 179.00
815 123 67.00 625.00 96.40 82.88 179.28
816 123 67.00 626.00 96.55 83.01 179.56
817 123 67.00 627.00 96.70 83.14 179.84
818 123 67.00 628.00 96.85 83.28 180.13
819 123 67.00 629.00 97.00 83.41 180.41
820 123 67.00 630.00 97.15 83.54 180.69
821 123 67.00 631.00 97.30 83.67 180.97
822 123 67.00 632.00 97.45 83.81 181.26
823 123 67.00 633.00 97.60 83.94 181.54
824 123 67.00 634.00 97.75 84.07 181.82
825 123 67.00 635.00 97.90 84.20 182.10
826 123 67.00 636.00 98.05 84.34 182.39
827 123 67.00 637.00 98.20 84.47 182.67
828 123 67.00 638.00 98.35 84.60 182.95
829 123 67.00 639.00 98.50 84.73 183.23
830 123 67.00 640.00 98.65 84.87 183.52
831 123 67.00 641.00 98.80 85.00 183.80
832 123 67.00 642.00 98.96 85.13 184.09
833 123 67.00 643.00 99.11 85.26 184.37
834 123 67.00 644.00 99.26 85.40 184.66
835 123 67.00 645.00 99.41 85.53 184.94
836 123 67.00 646.00 99.56 85.66 185.22
837 123 67.00 647.00 99.71 85.79 185.50
838 123 67.00 648.00 99.86 85.93 185.79
839 123 67.00 649.00 100.01 86.06 186.07
840 123 67.00 650.00 100.16 86.19 186.35
841 123 67.00 651.00 100.31 86.32 186.63
842 123 67.00 652.00 100.46 86.46 186.92
843 123 67.00 653.00 100.61 86.59 187.20
844 123 67.00 654.00 100.76 86.72 187.48
845 123 67.00 655.00 100.91 86.85 187.76
846 123 67.00 656.00 101.06 86.99 188.05
847 123 67.00 657.00 101.21 87.12 188.33
848 123 67.00 658.00 101.36 87.25 188.61
849 123 67.00 659.00 101.51 87.38 188.89
850 123 67.00 660.00 101.66 87.52 189.18
851 123 67.00 661.00 101.81 87.65 189.46
852 123 67.00 662.00 101.97 87.78 189.75
853 123 67.00 663.00 102.12 87.91 190.03
854 123 67.00 664.00 102.27 88.05 190.32
855 123 67.00 665.00 102.42 88.18 190.60
856 123 67.00 666.00 102.57 88.31 190.88
857 123 67.00 667.00 102.72 88.44 191.16
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 24
Weekly tableTable letter A
858 123 67.00 668.00 102.87 88.58 191.45
859 123 67.00 669.00 103.02 88.71 191.73
860 123 67.00 670.00 103.17 88.84 192.01
861 123 67.00 671.00 103.32 88.97 192.29
862 123 67.00 672.00 103.47 89.11 192.58
863 123 67.00 673.00 103.62 89.24 192.86
864 123 67.00 674.00 103.77 89.37 193.14
865 123 67.00 675.00 103.92 89.50 193.42
866 123 67.00 676.00 104.07 89.64 193.71
867 123 67.00 677.00 104.22 89.77 193.99
868 123 67.00 678.00 104.37 89.90 194.27
869 123 67.00 679.00 104.52 90.03 194.55
870 123 67.00 680.00 104.67 90.17 194.84
871 123 67.00 681.00 104.82 90.30 195.12
872 123 67.00 682.00 104.98 90.43 195.41
873 123 67.00 683.00 105.13 90.56 195.69
874 123 67.00 684.00 105.28 90.70 195.98
875 123 67.00 685.00 105.43 90.83 196.26
876 123 67.00 686.00 105.58 90.96 196.54
877 123 67.00 687.00 105.73 91.09 196.82
878 123 67.00 688.00 105.88 91.23 197.11
879 123 67.00 689.00 106.03 91.36 197.39
880 123 67.00 690.00 106.18 91.49 197.67
881 123 67.00 691.00 106.33 91.62 197.95
882 123 67.00 692.00 106.48 91.76 198.24
883 123 67.00 693.00 106.63 91.89 198.52
884 123 67.00 694.00 106.78 92.02 198.80
885 123 67.00 695.00 106.93 92.15 199.08
886 123 67.00 696.00 107.08 92.29 199.37
887 123 67.00 697.00 107.23 92.42 199.65
888 123 67.00 698.00 107.38 92.55 199.93
889 123 67.00 699.00 107.53 92.68 200.21
890 123 67.00 700.00 107.68 92.82 200.50
891 123 67.00 701.00 107.83 92.95 200.78
892 123 67.00 702.00 107.99 93.08 201.07
893 123 67.00 703.00 108.14 93.21 201.35
894 123 67.00 704.00 108.29 93.35 201.64
895 123 67.00 705.00 108.44 93.48 201.92
896 123 67.00 706.00 108.59 93.61 202.20
897 123 67.00 707.00 108.74 93.74 202.48
898 123 67.00 708.00 108.89 93.88 202.77
899 123 67.00 709.00 109.04 94.01 203.05
900 123 67.00 710.00 109.19 94.14 203.33
901 123 67.00 711.00 109.34 94.27 203.61
902 123 67.00 712.00 109.49 94.41 203.90
903 123 67.00 713.00 109.64 94.54 204.18
904 123 67.00 714.00 109.79 94.67 204.46
905 123 67.00 715.00 109.94 94.80 204.74
906 123 67.00 716.00 110.09 94.94 205.03
907 123 67.00 717.00 110.24 95.07 205.31
908 123 67.00 718.00 110.39 95.20 205.59
909 123 67.00 719.00 110.54 95.33 205.87
910 123 67.00 720.00 110.69 95.47 206.16
911 123 67.00 721.00 110.84 95.60 206.44
912 123 67.00 722.00 111.00 95.73 206.73
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282.
Page 25
Table letter AWeekly table
913 123 67.00 723.00 111.15 95.86 207.01
914 123 67.00 724.00 111.30 96.00 207.30
915 123 67.00 725.00 111.45 96.13 207.58
916 123 67.00 726.00 111.60 96.26 207.86
917 123 67.00 727.00 111.75 96.39 208.14
918 123 67.00 728.00 111.90 96.53 208.43
919 123 67.00 729.00 112.05 96.66 208.71
920 123 67.00 730.00 112.20 96.79 208.99
921 123 67.00 731.00 112.35 96.92 209.27
922 123 67.00 732.00 112.50 97.06 209.56
923 123 67.00 733.00 112.65 97.19 209.84
924 123 67.00 734.00 112.80 97.32 210.12
925 123 67.00 735.00 112.95 97.45 210.40
926 123 67.00 736.00 113.10 97.59 210.69
927 123 67.00 737.00 113.25 97.72 210.97
928 123 67.00 738.00 113.40 97.85 211.25
929 123 67.00 739.00 113.55 97.98 211.53
930 123 67.00 740.00 113.70 98.12 211.82
931 123 67.00 741.00 113.85 98.25 212.10
932 123 67.00 742.00 114.01 98.38 212.39
933 123 67.00 743.00 114.16 98.51 212.67
934 123 67.00 744.00 114.31 98.65 212.96
935 123 67.00 745.00 114.46 98.78 213.24
936 123 67.00 746.00 114.61 98.91 213.52
937 123 67.00 747.00 114.76 99.04 213.80
938 123 67.00 748.00 114.91 99.18 214.09
939 123 67.00 749.00 115.06 99.31 214.37
940 123 67.00 750.00 115.21 99.44 214.65
941 123 67.00 751.00 115.36 99.57 214.93
942 123 67.00 752.00 115.51 99.71 215.22
943 123 67.00 753.00 115.66 99.84 215.50
944 123 67.00 754.00 115.81 99.97 215.78
945 123 67.00 755.00 115.96 100.10 216.06
946 123 67.00 756.00 116.11 100.24 216.35
947 123 67.00 757.00 116.26 100.37 216.63
948 123 67.00 758.00 116.41 100.50 216.91
949 123 67.00 759.00 116.56 100.63 217.19
950 123 67.00 760.00 116.71 100.77 217.48
951 123 67.00 761.00 116.86 100.90 217.76
952 123 67.00 762.00 117.02 101.03 218.05
953 123 67.00 763.00 117.17 101.16 218.33
954 123 67.00 764.00 117.32 101.30 218.62
955 123 67.00 765.00 117.47 101.43 218.90
956 123 67.00 766.00 117.62 101.56 219.18
957 123 67.00 767.00 117.77 101.69 219.46
958 123 67.00 768.00 117.92 101.83 219.75
959 123 67.00 769.00 118.07 101.96 220.03
960 123 67.00 770.00 118.22 102.09 220.31
961 123 67.00 771.00 118.37 102.22 220.59
962 123 67.00 772.00 118.52 102.36 220.88
963 123 67.00 773.00 118.67 102.49 221.16
964 123 67.00 774.00 118.82 102.62 221.44
965 123 67.00 775.00 118.97 102.75 221.72
966 123 67.00 776.00 119.12 102.89 222.01
967 123 67.00 777.00 119.20 102.95 222.15
Page 26
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Monthly table for standard rate NICs for use
from 6 April 2022 to 5 April 2023
Table letter A
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
Use this table for employees who are aged 21 or over
and under State Pension age or employees who are on
Approved Apprenticeship scheme and over the age
of 25.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employees who are on an Approved Apprenticeship
scheme and under the age of 25
(go to Table letter H)
• employeeswhoareundertheageof21
(go to Table letter M)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief
(go to Table letter L)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘A’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Page 27
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
758 533 225.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.75 0.00 0.75
765 533 232.00 0.00 1.35 0.00 1.35
769 533 236.00 0.00 1.96 0.00 1.96
773 533 240.00 0.00 2.56 0.00 2.56
777 533 244.00 0.00 3.16 0.00 3.16
781 533 248.00 0.00 3.76 0.00 3.76
785 533 252.00 0.00 4.36 0.00 4.36
789 533 256.00 0.00 4.97 0.00 4.97
793 533 260.00 0.00 5.57 0.00 5.57
797 533 264.00 0.00 6.17 0.00 6.17
801 533 268.00 0.00 6.77 0.00 6.77
805 533 272.00 0.00 7.37 0.00 7.37
809 533 276.00 0.00 7.98 0.00 7.98
813 533 280.00 0.00 8.58 0.00 8.58
817 533 284.00 0.00 9.18 0.00 9.18
821 533 288.00 0.00 9.63 0.00 9.63
823 533 290.00 0.00 9.78 0.00 9.78
Page 28
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
825 533 290.00 2.00 10.38 0.53 10.91
829 533 290.00 6.00 10.98 1.06 12.04
833 533 290.00 10.00 11.59 1.59 13.18
837 533 290.00 14.00 12.19 2.12 14.31
841 533 290.00 18.00 12.79 2.65 15.44
845 533 290.00 22.00 13.39 3.18 16.57
849 533 290.00 26.00 13.99 3.71 17.70
853 533 290.00 30.00 14.60 4.24 18.84
857 533 290.00 34.00 15.20 4.77 19.97
861 533 290.00 38.00 15.80 5.30 21.10
865 533 290.00 42.00 16.40 5.83 22.23
869 533 290.00 46.00 17.00 6.36 23.36
873 533 290.00 50.00 17.61 6.89 24.50
877 533 290.00 54.00 18.21 7.42 25.63
881 533 290.00 58.00 18.81 7.95 26.76
885 533 290.00 62.00 19.41 8.48 27.89
889 533 290.00 66.00 20.01 9.01 29.02
893 533 290.00 70.00 20.62 9.54 30.16
897 533 290.00 74.00 21.22 10.07 31.29
901 533 290.00 78.00 21.82 10.60 32.42
905 533 290.00 82.00 22.42 11.13 33.55
909 533 290.00 86.00 23.02 11.66 34.68
913 533 290.00 90.00 23.63 12.19 35.82
917 533 290.00 94.00 24.23 12.72 36.95
921 533 290.00 98.00 24.83 13.25 38.08
925 533 290.00 102.00 25.43 13.78 39.21
929 533 290.00 106.00 26.03 14.31 40.34
933 533 290.00 110.00 26.64 14.84 41.48
937 533 290.00 114.00 27.24 15.37 42.61
941 533 290.00 118.00 27.84 15.90 43.74
945 533 290.00 122.00 28.44 16.43 44.87
949 533 290.00 126.00 29.04 16.96 46.00
953 533 290.00 130.00 29.65 17.49 47.14
957 533 290.00 134.00 30.25 18.02 48.27
961 533 290.00 138.00 30.85 18.55 49.40
965 533 290.00 142.00 31.45 19.08 50.53
969 533 290.00 146.00 32.05 19.61 51.66
973 533 290.00 150.00 32.66 20.14 52.80
977 533 290.00 154.00 33.26 20.67 53.93
981 533 290.00 158.00 33.86 21.20 55.06
985 533 290.00 162.00 34.46 21.73 56.19
989 533 290.00 166.00 35.06 22.26 57.32
993 533 290.00 170.00 35.67 22.79 58.46
997 533 290.00 174.00 36.27 23.32 59.59
1001 533 290.00 178.00 36.87 23.85 60.72
1005 533 290.00 182.00 37.47 24.38 61.85
1009 533 290.00 186.00 38.07 24.91 62.98
1013 533 290.00 190.00 38.68 25.44 64.12
1017 533 290.00 194.00 39.28 25.97 65.25
1021 533 290.00 198.00 39.88 26.50 66.38
1025 533 290.00 202.00 40.48 27.03 67.51
1029 533 290.00 206.00 41.08 27.56 68.64
1033 533 290.00 210.00 41.69 28.09 69.78
1037 533 290.00 214.00 42.29 28.62 70.91
1041 533 290.00 218.00 42.89 29.15 72.04
Page 29
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
1045 533 290.00 222.00 43.49 29.68 73.17
1049 533 290.00 226.00 44.09 30.21 74.30
1053 533 290.00 230.00 44.70 30.74 75.44
1057 533 290.00 234.00 45.30 31.27 76.57
1061 533 290.00 238.00 45.90 31.80 77.70
1065 533 290.00 242.00 46.50 32.33 78.83
1069 533 290.00 246.00 47.10 32.86 79.96
1073 533 290.00 250.00 47.71 33.39 81.10
1077 533 290.00 254.00 48.31 33.92 82.23
1081 533 290.00 258.00 48.91 34.45 83.36
1085 533 290.00 262.00 49.51 34.98 84.49
1089 533 290.00 266.00 50.11 35.51 85.62
1093 533 290.00 270.00 50.72 36.04 86.76
1097 533 290.00 274.00 51.32 36.57 87.89
1101 533 290.00 278.00 51.92 37.10 89.02
1105 533 290.00 282.00 52.52 37.63 90.15
1109 533 290.00 286.00 53.12 38.16 91.28
1113 533 290.00 290.00 53.73 38.69 92.42
1117 533 290.00 294.00 54.33 39.22 93.55
1121 533 290.00 298.00 54.93 39.75 94.68
1125 533 290.00 302.00 55.53 40.28 95.81
1129 533 290.00 306.00 56.13 40.81 96.94
1133 533 290.00 310.00 56.74 41.34 98.08
1137 533 290.00 314.00 57.34 41.87 99.21
1141 533 290.00 318.00 57.94 42.40 100.34
1145 533 290.00 322.00 58.54 42.93 101.47
1149 533 290.00 326.00 59.14 43.46 102.60
1153 533 290.00 330.00 59.75 43.99 103.74
1157 533 290.00 334.00 60.35 44.52 104.87
1161 533 290.00 338.00 60.95 45.05 106.00
1165 533 290.00 342.00 61.55 45.58 107.13
1169 533 290.00 346.00 62.15 46.11 108.26
1173 533 290.00 350.00 62.76 46.64 109.40
1177 533 290.00 354.00 63.36 47.17 110.53
1181 533 290.00 358.00 63.96 47.70 111.66
1185 533 290.00 362.00 64.56 48.23 112.79
1189 533 290.00 366.00 65.16 48.76 113.92
1193 533 290.00 370.00 65.77 49.29 115.06
1197 533 290.00 374.00 66.37 49.82 116.19
1201 533 290.00 378.00 66.97 50.35 117.32
1205 533 290.00 382.00 67.57 50.88 118.45
1209 533 290.00 386.00 68.17 51.41 119.58
1213 533 290.00 390.00 68.78 51.94 120.72
1217 533 290.00 394.00 69.38 52.47 121.85
1221 533 290.00 398.00 69.98 53.00 122.98
1225 533 290.00 402.00 70.58 53.53 124.11
1229 533 290.00 406.00 71.18 54.06 125.24
1233 533 290.00 410.00 71.79 54.59 126.38
1237 533 290.00 414.00 72.39 55.12 127.51
1241 533 290.00 418.00 72.99 55.65 128.64
1245 533 290.00 422.00 73.59 56.18 129.77
1249 533 290.00 426.00 74.19 56.71 130.90
1253 533 290.00 430.00 74.80 57.24 132.04
1257 533 290.00 434.00 75.40 57.77 133.17
1261 533 290.00 438.00 76.00 58.30 134.30
Page 30
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
1265 533 290.00 442.00 76.60 58.83 135.43
1269 533 290.00 446.00 77.20 59.36 136.56
1273 533 290.00 450.00 77.81 59.89 137.70
1277 533 290.00 454.00 78.41 60.42 138.83
1281 533 290.00 458.00 79.01 60.95 139.96
1285 533 290.00 462.00 79.61 61.48 141.09
1289 533 290.00 466.00 80.21 62.01 142.22
1293 533 290.00 470.00 80.82 62.54 143.36
1297 533 290.00 474.00 81.42 63.07 144.49
1301 533 290.00 478.00 82.02 63.60 145.62
1305 533 290.00 482.00 82.62 64.13 146.75
1309 533 290.00 486.00 83.22 64.66 147.88
1313 533 290.00 490.00 83.83 65.19 149.02
1317 533 290.00 494.00 84.43 65.72 150.15
1321 533 290.00 498.00 85.03 66.25 151.28
1325 533 290.00 502.00 85.63 66.78 152.41
1329 533 290.00 506.00 86.23 67.31 153.54
1333 533 290.00 510.00 86.84 67.84 154.68
1337 533 290.00 514.00 87.44 68.37 155.81
1341 533 290.00 518.00 88.04 68.90 156.94
1345 533 290.00 522.00 88.64 69.43 158.07
1349 533 290.00 526.00 89.24 69.96 159.20
1353 533 290.00 530.00 89.85 70.49 160.34
1357 533 290.00 534.00 90.45 71.02 161.47
1361 533 290.00 538.00 91.05 71.55 162.60
1365 533 290.00 542.00 91.65 72.08 163.73
1369 533 290.00 546.00 92.25 72.61 164.86
1373 533 290.00 550.00 92.86 73.14 166.00
1377 533 290.00 554.00 93.46 73.67 167.13
1381 533 290.00 558.00 94.06 74.20 168.26
1385 533 290.00 562.00 94.66 74.73 169.39
1389 533 290.00 566.00 95.26 75.26 170.52
1393 533 290.00 570.00 95.87 75.79 171.66
1397 533 290.00 574.00 96.47 76.32 172.79
1401 533 290.00 578.00 97.07 76.85 173.92
1405 533 290.00 582.00 97.67 77.38 175.05
1409 533 290.00 586.00 98.27 77.91 176.18
1413 533 290.00 590.00 98.88 78.44 177.32
1417 533 290.00 594.00 99.48 78.97 178.45
1421 533 290.00 598.00 100.08 79.50 179.58
1425 533 290.00 602.00 100.68 80.03 180.71
1429 533 290.00 606.00 101.28 80.56 181.84
1433 533 290.00 610.00 101.89 81.09 182.98
1437 533 290.00 614.00 102.49 81.62 184.11
1441 533 290.00 618.00 103.09 82.15 185.24
1445 533 290.00 622.00 103.69 82.68 186.37
1449 533 290.00 626.00 104.29 83.21 187.50
1453 533 290.00 630.00 104.90 83.74 188.64
1457 533 290.00 634.00 105.50 84.27 189.77
1461 533 290.00 638.00 106.10 84.80 190.90
1465 533 290.00 642.00 106.70 85.33 192.03
1469 533 290.00 646.00 107.30 85.86 193.16
1473 533 290.00 650.00 107.91 86.39 194.30
1477 533 290.00 654.00 108.51 86.92 195.43
1481 533 290.00 658.00 109.11 87.45 196.56
Page 31
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
1485 533 290.00 662.00 109.71 87.98 197.69
1489 533 290.00 666.00 110.31 88.51 198.82
1493 533 290.00 670.00 110.92 89.04 199.96
1497 533 290.00 674.00 111.52 89.57 201.09
1501 533 290.00 678.00 112.12 90.10 202.22
1505 533 290.00 682.00 112.72 90.63 203.35
1509 533 290.00 686.00 113.32 91.16 204.48
1513 533 290.00 690.00 113.93 91.69 205.62
1517 533 290.00 694.00 114.53 92.22 206.75
1521 533 290.00 698.00 115.13 92.75 207.88
1525 533 290.00 702.00 115.73 93.28 209.01
1529 533 290.00 706.00 116.33 93.81 210.14
1533 533 290.00 710.00 116.94 94.34 211.28
1537 533 290.00 714.00 117.54 94.87 212.41
1541 533 290.00 718.00 118.14 95.40 213.54
1545 533 290.00 722.00 118.74 95.93 214.67
1549 533 290.00 726.00 119.34 96.46 215.80
1553 533 290.00 730.00 119.95 96.99 216.94
1557 533 290.00 734.00 120.55 97.52 218.07
1561 533 290.00 738.00 121.15 98.05 219.20
1565 533 290.00 742.00 121.75 98.58 220.33
1569 533 290.00 746.00 122.35 99.11 221.46
1573 533 290.00 750.00 122.96 99.64 222.60
1577 533 290.00 754.00 123.56 100.17 223.73
1581 533 290.00 758.00 124.16 100.70 224.86
1585 533 290.00 762.00 124.76 101.23 225.99
1589 533 290.00 766.00 125.36 101.76 227.12
1593 533 290.00 770.00 125.97 102.29 228.26
1597 533 290.00 774.00 126.57 102.82 229.39
1601 533 290.00 778.00 127.17 103.35 230.52
1605 533 290.00 782.00 127.77 103.88 231.65
1609 533 290.00 786.00 128.37 104.41 232.78
1613 533 290.00 790.00 128.98 104.94 233.92
1617 533 290.00 794.00 129.58 105.47 235.05
1621 533 290.00 798.00 130.18 106.00 236.18
1625 533 290.00 802.00 130.78 106.53 237.31
1629 533 290.00 806.00 131.38 107.06 238.44
1633 533 290.00 810.00 131.99 107.59 239.58
1637 533 290.00 814.00 132.59 108.12 240.71
1641 533 290.00 818.00 133.19 108.65 241.84
1645 533 290.00 822.00 133.79 109.18 242.97
1649 533 290.00 826.00 134.39 109.71 244.10
1653 533 290.00 830.00 135.00 110.24 245.24
1657 533 290.00 834.00 135.60 110.77 246.37
1661 533 290.00 838.00 136.20 111.30 247.50
1665 533 290.00 842.00 136.80 111.83 248.63
1669 533 290.00 846.00 137.40 112.36 249.76
1673 533 290.00 850.00 138.01 112.89 250.90
1677 533 290.00 854.00 138.61 113.42 252.03
1681 533 290.00 858.00 139.21 113.95 253.16
1685 533 290.00 862.00 139.81 114.48 254.29
1689 533 290.00 866.00 140.41 115.01 255.42
1693 533 290.00 870.00 141.02 115.54 256.56
1697 533 290.00 874.00 141.62 116.07 257.69
1701 533 290.00 878.00 142.22 116.60 258.82
Page 32
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
1705 533 290.00 882.00 142.82 117.13 259.95
1709 533 290.00 886.00 143.42 117.66 261.08
1713 533 290.00 890.00 144.03 118.19 262.22
1717 533 290.00 894.00 144.63 118.72 263.35
1721 533 290.00 898.00 145.23 119.25 264.48
1725 533 290.00 902.00 145.83 119.78 265.61
1729 533 290.00 906.00 146.43 120.31 266.74
1733 533 290.00 910.00 147.04 120.84 267.88
1737 533 290.00 914.00 147.64 121.37 269.01
1741 533 290.00 918.00 148.24 121.90 270.14
1745 533 290.00 922.00 148.84 122.43 271.27
1749 533 290.00 926.00 149.44 122.96 272.40
1753 533 290.00 930.00 150.05 123.49 273.54
1757 533 290.00 934.00 150.65 124.02 274.67
1761 533 290.00 938.00 151.25 124.55 275.80
1765 533 290.00 942.00 151.85 125.08 276.93
1769 533 290.00 946.00 152.45 125.61 278.06
1773 533 290.00 950.00 153.06 126.14 279.20
1777 533 290.00 954.00 153.66 126.67 280.33
1781 533 290.00 958.00 154.26 127.20 281.46
1785 533 290.00 962.00 154.86 127.73 282.59
1789 533 290.00 966.00 155.46 128.26 283.72
1793 533 290.00 970.00 156.07 128.79 284.86
1797 533 290.00 974.00 156.67 129.32 285.99
1801 533 290.00 978.00 157.27 129.85 287.12
1805 533 290.00 982.00 157.87 130.38 288.25
1809 533 290.00 986.00 158.47 130.91 289.38
1813 533 290.00 990.00 159.08 131.44 290.52
1817 533 290.00 994.00 159.68 131.97 291.65
1821 533 290.00 998.00 160.28 132.50 292.78
1825 533 290.00 1002.00 160.88 133.03 293.91
1829 533 290.00 1006.00 161.48 133.56 295.04
1833 533 290.00 1010.00 162.09 134.09 296.18
1837 533 290.00 1014.00 162.69 134.62 297.31
1841 533 290.00 1018.00 163.29 135.15 298.44
1845 533 290.00 1022.00 163.89 135.68 299.57
1849 533 290.00 1026.00 164.49 136.21 300.70
1853 533 290.00 1030.00 165.10 136.74 301.84
1857 533 290.00 1034.00 165.70 137.27 302.97
1861 533 290.00 1038.00 166.30 137.80 304.10
1865 533 290.00 1042.00 166.90 138.33 305.23
1869 533 290.00 1046.00 167.50 138.86 306.36
1873 533 290.00 1050.00 168.11 139.39 307.50
1877 533 290.00 1054.00 168.71 139.92 308.63
1881 533 290.00 1058.00 169.31 140.45 309.76
1885 533 290.00 1062.00 169.91 140.98 310.89
1889 533 290.00 1066.00 170.51 141.51 312.02
1893 533 290.00 1070.00 171.12 142.04 313.16
1897 533 290.00 1074.00 171.72 142.57 314.29
1901 533 290.00 1078.00 172.32 143.10 315.42
1905 533 290.00 1082.00 172.92 143.63 316.55
1909 533 290.00 1086.00 173.52 144.16 317.68
1913 533 290.00 1090.00 174.13 144.69 318.82
1917 533 290.00 1094.00 174.73 145.22 319.95
1921 533 290.00 1098.00 175.33 145.75 321.08
Page 33
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
1925 533 290.00 1102.00 175.93 146.28 322.21
1929 533 290.00 1106.00 176.53 146.81 323.34
1933 533 290.00 1110.00 177.14 147.34 324.48
1937 533 290.00 1114.00 177.74 147.87 325.61
1941 533 290.00 1118.00 178.34 148.40 326.74
1945 533 290.00 1122.00 178.94 148.93 327.87
1949 533 290.00 1126.00 179.54 149.46 329.00
1953 533 290.00 1130.00 180.15 149.99 330.14
1957 533 290.00 1134.00 180.75 150.52 331.27
1961 533 290.00 1138.00 181.35 151.05 332.40
1965 533 290.00 1142.00 181.95 151.58 333.53
1969 533 290.00 1146.00 182.55 152.11 334.66
1973 533 290.00 1150.00 183.16 152.64 335.80
1977 533 290.00 1154.00 183.76 153.17 336.93
1981 533 290.00 1158.00 184.36 153.70 338.06
1985 533 290.00 1162.00 184.96 154.23 339.19
1989 533 290.00 1166.00 185.56 154.76 340.32
1993 533 290.00 1170.00 186.17 155.29 341.46
1997 533 290.00 1174.00 186.77 155.82 342.59
2001 533 290.00 1178.00 187.37 156.35 343.72
2005 533 290.00 1182.00 187.97 156.88 344.85
2009 533 290.00 1186.00 188.57 157.41 345.98
2013 533 290.00 1190.00 189.18 157.94 347.12
2017 533 290.00 1194.00 189.78 158.47 348.25
2021 533 290.00 1198.00 190.38 159.00 349.38
2025 533 290.00 1202.00 190.98 159.53 350.51
2029 533 290.00 1206.00 191.58 160.06 351.64
2033 533 290.00 1210.00 192.19 160.59 352.78
2037 533 290.00 1214.00 192.79 161.12 353.91
2041 533 290.00 1218.00 193.39 161.65 355.04
2045 533 290.00 1222.00 193.99 162.18 356.17
2049 533 290.00 1226.00 194.59 162.71 357.30
2053 533 290.00 1230.00 195.20 163.24 358.44
2057 533 290.00 1234.00 195.80 163.77 359.57
2061 533 290.00 1238.00 196.40 164.30 360.70
2065 533 290.00 1242.00 197.00 164.83 361.83
2069 533 290.00 1246.00 197.60 165.36 362.96
2073 533 290.00 1250.00 198.21 165.89 364.10
2077 533 290.00 1254.00 198.81 166.42 365.23
2081 533 290.00 1258.00 199.41 166.95 366.36
2085 533 290.00 1262.00 200.01 167.48 367.49
2089 533 290.00 1266.00 200.61 168.01 368.62
2093 533 290.00 1270.00 201.22 168.54 369.76
2097 533 290.00 1274.00 201.82 169.07 370.89
2101 533 290.00 1278.00 202.42 169.60 372.02
2105 533 290.00 1282.00 203.02 170.13 373.15
2109 533 290.00 1286.00 203.62 170.66 374.28
2113 533 290.00 1290.00 204.23 171.19 375.42
2117 533 290.00 1294.00 204.83 171.72 376.55
2121 533 290.00 1298.00 205.43 172.25 377.68
2125 533 290.00 1302.00 206.03 172.78 378.81
2129 533 290.00 1306.00 206.63 173.31 379.94
2133 533 290.00 1310.00 207.24 173.84 381.08
2137 533 290.00 1314.00 207.84 174.37 382.21
2141 533 290.00 1318.00 208.44 174.90 383.34
Page 34
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
2145 533 290.00 1322.00 209.04 175.43 384.47
2149 533 290.00 1326.00 209.64 175.96 385.60
2153 533 290.00 1330.00 210.25 176.49 386.74
2157 533 290.00 1334.00 210.85 177.02 387.87
2161 533 290.00 1338.00 211.45 177.55 389.00
2165 533 290.00 1342.00 212.05 178.08 390.13
2169 533 290.00 1346.00 212.65 178.61 391.26
2173 533 290.00 1350.00 213.26 179.14 392.40
2177 533 290.00 1354.00 213.86 179.67 393.53
2181 533 290.00 1358.00 214.46 180.20 394.66
2185 533 290.00 1362.00 215.06 180.73 395.79
2189 533 290.00 1366.00 215.66 181.26 396.92
2193 533 290.00 1370.00 216.27 181.79 398.06
2197 533 290.00 1374.00 216.87 182.32 399.19
2201 533 290.00 1378.00 217.47 182.85 400.32
2205 533 290.00 1382.00 218.07 183.38 401.45
2209 533 290.00 1386.00 218.67 183.91 402.58
2213 533 290.00 1390.00 219.28 184.44 403.72
2217 533 290.00 1394.00 219.88 184.97 404.85
2221 533 290.00 1398.00 220.48 185.50 405.98
2225 533 290.00 1402.00 221.08 186.03 407.11
2229 533 290.00 1406.00 221.68 186.56 408.24
2233 533 290.00 1410.00 222.29 187.09 409.38
2237 533 290.00 1414.00 222.89 187.62 410.51
2241 533 290.00 1418.00 223.49 188.15 411.64
2245 533 290.00 1422.00 224.09 188.68 412.77
2249 533 290.00 1426.00 224.69 189.21 413.90
2253 533 290.00 1430.00 225.30 189.74 415.04
2257 533 290.00 1434.00 225.90 190.27 416.17
2261 533 290.00 1438.00 226.50 190.80 417.30
2265 533 290.00 1442.00 227.10 191.33 418.43
2269 533 290.00 1446.00 227.70 191.86 419.56
2273 533 290.00 1450.00 228.31 192.39 420.70
2277 533 290.00 1454.00 228.91 192.92 421.83
2281 533 290.00 1458.00 229.51 193.45 422.96
2285 533 290.00 1462.00 230.11 193.98 424.09
2289 533 290.00 1466.00 230.71 194.51 425.22
2293 533 290.00 1470.00 231.32 195.04 426.36
2297 533 290.00 1474.00 231.92 195.57 427.49
2301 533 290.00 1478.00 232.52 196.10 428.62
2305 533 290.00 1482.00 233.12 196.63 429.75
2309 533 290.00 1486.00 233.72 197.16 430.88
2313 533 290.00 1490.00 234.33 197.69 432.02
2317 533 290.00 1494.00 234.93 198.22 433.15
2321 533 290.00 1498.00 235.53 198.75 434.28
2325 533 290.00 1502.00 236.13 199.28 435.41
2329 533 290.00 1506.00 236.73 199.81 436.54
2333 533 290.00 1510.00 237.34 200.34 437.68
2337 533 290.00 1514.00 237.94 200.87 438.81
2341 533 290.00 1518.00 238.54 201.40 439.94
2345 533 290.00 1522.00 239.14 201.93 441.07
2349 533 290.00 1526.00 239.74 202.46 442.20
2353 533 290.00 1530.00 240.35 202.99 443.34
2357 533 290.00 1534.00 240.95 203.52 444.47
2361 533 290.00 1538.00 241.55 204.05 445.60
Page 35
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
2365 533 290.00 1542.00 242.15 204.58 446.73
2369 533 290.00 1546.00 242.75 205.11 447.86
2373 533 290.00 1550.00 243.36 205.64 449.00
2377 533 290.00 1554.00 243.96 206.17 450.13
2381 533 290.00 1558.00 244.56 206.70 451.26
2385 533 290.00 1562.00 245.16 207.23 452.39
2389 533 290.00 1566.00 245.76 207.76 453.52
2393 533 290.00 1570.00 246.37 208.29 454.66
2397 533 290.00 1574.00 246.97 208.82 455.79
2401 533 290.00 1578.00 247.57 209.35 456.92
2405 533 290.00 1582.00 248.17 209.88 458.05
2409 533 290.00 1586.00 248.77 210.41 459.18
2413 533 290.00 1590.00 249.38 210.94 460.32
2417 533 290.00 1594.00 249.98 211.47 461.45
2421 533 290.00 1598.00 250.58 212.00 462.58
2425 533 290.00 1602.00 251.18 212.53 463.71
2429 533 290.00 1606.00 251.78 213.06 464.84
2433 533 290.00 1610.00 252.39 213.59 465.98
2437 533 290.00 1614.00 252.99 214.12 467.11
2441 533 290.00 1618.00 253.59 214.65 468.24
2445 533 290.00 1622.00 254.19 215.18 469.37
2449 533 290.00 1626.00 254.79 215.71 470.50
2453 533 290.00 1630.00 255.40 216.24 471.64
2457 533 290.00 1634.00 256.00 216.77 472.77
2461 533 290.00 1638.00 256.60 217.30 473.90
2465 533 290.00 1642.00 257.20 217.83 475.03
2469 533 290.00 1646.00 257.80 218.36 476.16
2473 533 290.00 1650.00 258.41 218.89 477.30
2477 533 290.00 1654.00 259.01 219.42 478.43
2481 533 290.00 1658.00 259.61 219.95 479.56
2485 533 290.00 1662.00 260.21 220.48 480.69
2489 533 290.00 1666.00 260.81 221.01 481.82
2493 533 290.00 1670.00 261.42 221.54 482.96
2497 533 290.00 1674.00 262.02 222.07 484.09
2501 533 290.00 1678.00 262.62 222.60 485.22
2505 533 290.00 1682.00 263.22 223.13 486.35
2509 533 290.00 1686.00 263.82 223.66 487.48
2513 533 290.00 1690.00 264.43 224.19 488.62
2517 533 290.00 1694.00 265.03 224.72 489.75
2521 533 290.00 1698.00 265.63 225.25 490.88
2525 533 290.00 1702.00 266.23 225.78 492.01
2529 533 290.00 1706.00 266.83 226.31 493.14
2533 533 290.00 1710.00 267.44 226.84 494.28
2537 533 290.00 1714.00 268.04 227.37 495.41
2541 533 290.00 1718.00 268.64 227.90 496.54
2545 533 290.00 1722.00 269.24 228.43 497.67
2549 533 290.00 1726.00 269.84 228.96 498.80
2553 533 290.00 1730.00 270.45 229.49 499.94
2557 533 290.00 1734.00 271.05 230.02 501.07
2561 533 290.00 1738.00 271.65 230.55 502.20
2565 533 290.00 1742.00 272.25 231.08 503.33
2569 533 290.00 1746.00 272.85 231.61 504.46
2573 533 290.00 1750.00 273.46 232.14 505.60
2577 533 290.00 1754.00 274.06 232.67 506.73
2581 533 290.00 1758.00 274.66 233.20 507.86
Page 36
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
2585 533 290.00 1762.00 275.26 233.73 508.99
2589 533 290.00 1766.00 275.86 234.26 510.12
2593 533 290.00 1770.00 276.47 234.79 511.26
2597 533 290.00 1774.00 277.07 235.32 512.39
2601 533 290.00 1778.00 277.67 235.85 513.52
2605 533 290.00 1782.00 278.27 236.38 514.65
2609 533 290.00 1786.00 278.87 236.91 515.78
2613 533 290.00 1790.00 279.48 237.44 516.92
2617 533 290.00 1794.00 280.08 237.97 518.05
2621 533 290.00 1798.00 280.68 238.50 519.18
2625 533 290.00 1802.00 281.28 239.03 520.31
2629 533 290.00 1806.00 281.88 239.56 521.44
2633 533 290.00 1810.00 282.49 240.09 522.58
2637 533 290.00 1814.00 283.09 240.62 523.71
2641 533 290.00 1818.00 283.69 241.15 524.84
2645 533 290.00 1822.00 284.29 241.68 525.97
2649 533 290.00 1826.00 284.89 242.21 527.10
2653 533 290.00 1830.00 285.50 242.74 528.24
2657 533 290.00 1834.00 286.10 243.27 529.37
2661 533 290.00 1838.00 286.70 243.80 530.50
2665 533 290.00 1842.00 287.30 244.33 531.63
2669 533 290.00 1846.00 287.90 244.86 532.76
2673 533 290.00 1850.00 288.51 245.39 533.90
2677 533 290.00 1854.00 289.11 245.92 535.03
2681 533 290.00 1858.00 289.71 246.45 536.16
2685 533 290.00 1862.00 290.31 246.98 537.29
2689 533 290.00 1866.00 290.91 247.51 538.42
2693 533 290.00 1870.00 291.52 248.04 539.56
2697 533 290.00 1874.00 292.12 248.57 540.69
2701 533 290.00 1878.00 292.72 249.10 541.82
2705 533 290.00 1882.00 293.32 249.63 542.95
2709 533 290.00 1886.00 293.92 250.16 544.08
2713 533 290.00 1890.00 294.53 250.69 545.22
2717 533 290.00 1894.00 295.13 251.22 546.35
2721 533 290.00 1898.00 295.73 251.75 547.48
2725 533 290.00 1902.00 296.33 252.28 548.61
2729 533 290.00 1906.00 296.93 252.81 549.74
2733 533 290.00 1910.00 297.54 253.34 550.88
2737 533 290.00 1914.00 298.14 253.87 552.01
2741 533 290.00 1918.00 298.74 254.40 553.14
2745 533 290.00 1922.00 299.34 254.93 554.27
2749 533 290.00 1926.00 299.94 255.46 555.40
2753 533 290.00 1930.00 300.55 255.99 556.54
2757 533 290.00 1934.00 301.15 256.52 557.67
2761 533 290.00 1938.00 301.75 257.05 558.80
2765 533 290.00 1942.00 302.35 257.58 559.93
2769 533 290.00 1946.00 302.95 258.11 561.06
2773 533 290.00 1950.00 303.56 258.64 562.20
2777 533 290.00 1954.00 304.16 259.17 563.33
2781 533 290.00 1958.00 304.76 259.70 564.46
2785 533 290.00 1962.00 305.36 260.23 565.59
2789 533 290.00 1966.00 305.96 260.76 566.72
2793 533 290.00 1970.00 306.57 261.29 567.86
2797 533 290.00 1974.00 307.17 261.82 568.99
2801 533 290.00 1978.00 307.77 262.35 570.12
Page 37
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
2805 533 290.00 1982.00 308.37 262.88 571.25
2809 533 290.00 1986.00 308.97 263.41 572.38
2813 533 290.00 1990.00 309.58 263.94 573.52
2817 533 290.00 1994.00 310.18 264.47 574.65
2821 533 290.00 1998.00 310.78 265.00 575.78
2825 533 290.00 2002.00 311.38 265.53 576.91
2829 533 290.00 2006.00 311.98 266.06 578.04
2833 533 290.00 2010.00 312.59 266.59 579.18
2837 533 290.00 2014.00 313.19 267.12 580.31
2841 533 290.00 2018.00 313.79 267.65 581.44
2845 533 290.00 2022.00 314.39 268.18 582.57
2849 533 290.00 2026.00 314.99 268.71 583.70
2853 533 290.00 2030.00 315.60 269.24 584.84
2857 533 290.00 2034.00 316.20 269.77 585.97
2861 533 290.00 2038.00 316.80 270.30 587.10
2865 533 290.00 2042.00 317.40 270.83 588.23
2869 533 290.00 2046.00 318.00 271.36 589.36
2873 533 290.00 2050.00 318.61 271.89 590.50
2877 533 290.00 2054.00 319.21 272.42 591.63
2881 533 290.00 2058.00 319.81 272.95 592.76
2885 533 290.00 2062.00 320.41 273.48 593.89
2889 533 290.00 2066.00 321.01 274.01 595.02
2893 533 290.00 2070.00 321.62 274.54 596.16
2897 533 290.00 2074.00 322.22 275.07 597.29
2901 533 290.00 2078.00 322.82 275.60 598.42
2905 533 290.00 2082.00 323.42 276.13 599.55
2909 533 290.00 2086.00 324.02 276.66 600.68
2913 533 290.00 2090.00 324.63 277.19 601.82
2917 533 290.00 2094.00 325.23 277.72 602.95
2921 533 290.00 2098.00 325.83 278.25 604.08
2925 533 290.00 2102.00 326.43 278.78 605.21
2929 533 290.00 2106.00 327.03 279.31 606.34
2933 533 290.00 2110.00 327.64 279.84 607.48
2937 533 290.00 2114.00 328.24 280.37 608.61
2941 533 290.00 2118.00 328.84 280.90 609.74
2945 533 290.00 2122.00 329.44 281.43 610.87
2949 533 290.00 2126.00 330.04 281.96 612.00
2953 533 290.00 2130.00 330.65 282.49 613.14
2957 533 290.00 2134.00 331.25 283.02 614.27
2961 533 290.00 2138.00 331.85 283.55 615.40
2965 533 290.00 2142.00 332.45 284.08 616.53
2969 533 290.00 2146.00 333.05 284.61 617.66
2973 533 290.00 2150.00 333.66 285.14 618.80
2977 533 290.00 2154.00 334.26 285.67 619.93
2981 533 290.00 2158.00 334.86 286.20 621.06
2985 533 290.00 2162.00 335.46 286.73 622.19
2989 533 290.00 2166.00 336.06 287.26 623.32
2993 533 290.00 2170.00 336.67 287.79 624.46
2997 533 290.00 2174.00 337.27 288.32 625.59
3001 533 290.00 2178.00 337.87 288.85 626.72
3005 533 290.00 2182.00 338.47 289.38 627.85
3009 533 290.00 2186.00 339.07 289.91 628.98
3013 533 290.00 2190.00 339.68 290.44 630.12
3017 533 290.00 2194.00 340.28 290.97 631.25
3021 533 290.00 2198.00 340.88 291.50 632.38
Page 38
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
3025 533 290.00 2202.00 341.48 292.03 633.51
3029 533 290.00 2206.00 342.08 292.56 634.64
3033 533 290.00 2210.00 342.69 293.09 635.78
3037 533 290.00 2214.00 343.29 293.62 636.91
3041 533 290.00 2218.00 343.89 294.15 638.04
3045 533 290.00 2222.00 344.49 294.68 639.17
3049 533 290.00 2226.00 345.09 295.21 640.30
3053 533 290.00 2230.00 345.70 295.74 641.44
3057 533 290.00 2234.00 346.30 296.27 642.57
3061 533 290.00 2238.00 346.90 296.80 643.70
3065 533 290.00 2242.00 347.50 297.33 644.83
3069 533 290.00 2246.00 348.10 297.86 645.96
3073 533 290.00 2250.00 348.71 298.39 647.10
3077 533 290.00 2254.00 349.31 298.92 648.23
3081 533 290.00 2258.00 349.91 299.45 649.36
3085 533 290.00 2262.00 350.51 299.98 650.49
3089 533 290.00 2266.00 351.11 300.51 651.62
3093 533 290.00 2270.00 351.72 301.04 652.76
3097 533 290.00 2274.00 352.32 301.57 653.89
3101 533 290.00 2278.00 352.92 302.10 655.02
3105 533 290.00 2282.00 353.52 302.63 656.15
3109 533 290.00 2286.00 354.12 303.16 657.28
3113 533 290.00 2290.00 354.73 303.69 658.42
3117 533 290.00 2294.00 355.33 304.22 659.55
3121 533 290.00 2298.00 355.93 304.75 660.68
3125 533 290.00 2302.00 356.53 305.28 661.81
3129 533 290.00 2306.00 357.13 305.81 662.94
3133 533 290.00 2310.00 357.74 306.34 664.08
3137 533 290.00 2314.00 358.34 306.87 665.21
3141 533 290.00 2318.00 358.94 307.40 666.34
3145 533 290.00 2322.00 359.54 307.93 667.47
3149 533 290.00 2326.00 360.14 308.46 668.60
3153 533 290.00 2330.00 360.75 308.99 669.74
3157 533 290.00 2334.00 361.35 309.52 670.87
3161 533 290.00 2338.00 361.95 310.05 672.00
3165 533 290.00 2342.00 362.55 310.58 673.13
3169 533 290.00 2346.00 363.15 311.11 674.26
3173 533 290.00 2350.00 363.76 311.64 675.40
3177 533 290.00 2354.00 364.36 312.17 676.53
3181 533 290.00 2358.00 364.96 312.70 677.66
3185 533 290.00 2362.00 365.56 313.23 678.79
3189 533 290.00 2366.00 366.16 313.76 679.92
3193 533 290.00 2370.00 366.77 314.29 681.06
3197 533 290.00 2374.00 367.37 314.82 682.19
3201 533 290.00 2378.00 367.97 315.35 683.32
3205 533 290.00 2382.00 368.57 315.88 684.45
3209 533 290.00 2386.00 369.17 316.41 685.58
3213 533 290.00 2390.00 369.78 316.94 686.72
3217 533 290.00 2394.00 370.38 317.47 687.85
3221 533 290.00 2398.00 370.98 318.00 688.98
3225 533 290.00 2402.00 371.58 318.53 690.11
3229 533 290.00 2406.00 372.18 319.06 691.24
3233 533 290.00 2410.00 372.79 319.59 692.38
3237 533 290.00 2414.00 373.39 320.12 693.51
3241 533 290.00 2418.00 373.99 320.65 694.64
Page 39
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
3245 533 290.00 2422.00 374.59 321.18 695.77
3249 533 290.00 2426.00 375.19 321.71 696.90
3253 533 290.00 2430.00 375.80 322.24 698.04
3257 533 290.00 2434.00 376.40 322.77 699.17
3261 533 290.00 2438.00 377.00 323.30 700.30
3265 533 290.00 2442.00 377.60 323.83 701.43
3269 533 290.00 2446.00 378.20 324.36 702.56
3273 533 290.00 2450.00 378.81 324.89 703.70
3277 533 290.00 2454.00 379.41 325.42 704.83
3281 533 290.00 2458.00 380.01 325.95 705.96
3285 533 290.00 2462.00 380.61 326.48 707.09
3289 533 290.00 2466.00 381.21 327.01 708.22
3293 533 290.00 2470.00 381.82 327.54 709.36
3297 533 290.00 2474.00 382.42 328.07 710.49
3301 533 290.00 2478.00 383.02 328.60 711.62
3305 533 290.00 2482.00 383.62 329.13 712.75
3309 533 290.00 2486.00 384.22 329.66 713.88
3313 533 290.00 2490.00 384.83 330.19 715.02
3317 533 290.00 2494.00 385.43 330.72 716.15
3321 533 290.00 2498.00 386.03 331.25 717.28
3325 533 290.00 2502.00 386.63 331.78 718.41
3329 533 290.00 2506.00 387.23 332.31 719.54
3333 533 290.00 2510.00 387.84 332.84 720.68
3337 533 290.00 2514.00 388.44 333.37 721.81
3341 533 290.00 2518.00 389.04 333.90 722.94
3345 533 290.00 2522.00 389.64 334.43 724.07
3349 533 290.00 2526.00 390.24 334.96 725.20
3353 533 290.00 2530.00 390.85 335.49 726.34
3357 533 290.00 2534.00 391.45 336.02 727.47
3361 533 290.00 2538.00 392.05 336.55 728.60
3365 533 290.00 2542.00 392.65 337.08 729.73
3369 533 290.00 2546.00 393.25 337.61 730.86
3373 533 290.00 2550.00 393.86 338.14 732.00
3377 533 290.00 2554.00 394.46 338.67 733.13
3381 533 290.00 2558.00 395.06 339.20 734.26
3385 533 290.00 2562.00 395.66 339.73 735.39
3389 533 290.00 2566.00 396.26 340.26 736.52
3393 533 290.00 2570.00 396.87 340.79 737.66
3397 533 290.00 2574.00 397.47 341.32 738.79
3401 533 290.00 2578.00 398.07 341.85 739.92
3405 533 290.00 2582.00 398.67 342.38 741.05
3409 533 290.00 2586.00 399.27 342.91 742.18
3413 533 290.00 2590.00 399.88 343.44 743.32
3417 533 290.00 2594.00 400.48 343.97 744.45
3421 533 290.00 2598.00 401.08 344.50 745.58
3425 533 290.00 2602.00 401.68 345.03 746.71
3429 533 290.00 2606.00 402.28 345.56 747.84
3433 533 290.00 2610.00 402.89 346.09 748.98
3437 533 290.00 2614.00 403.49 346.62 750.11
3441 533 290.00 2618.00 404.09 347.15 751.24
3445 533 290.00 2622.00 404.69 347.68 752.37
3449 533 290.00 2626.00 405.29 348.21 753.50
3453 533 290.00 2630.00 405.90 348.74 754.64
3457 533 290.00 2634.00 406.50 349.27 755.77
3461 533 290.00 2638.00 407.10 349.80 756.90
Page 40
Monthly tableTable letter A
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3465 533 290.00 2642.00 407.70 350.33 758.03
3469 533 290.00 2646.00 408.30 350.86 759.16
3473 533 290.00 2650.00 408.91 351.39 760.30
3477 533 290.00 2654.00 409.51 351.92 761.43
3481 533 290.00 2658.00 410.11 352.45 762.56
3485 533 290.00 2662.00 410.71 352.98 763.69
3489 533 290.00 2666.00 411.31 353.51 764.82
3493 533 290.00 2670.00 411.92 354.04 765.96
3497 533 290.00 2674.00 412.52 354.57 767.09
3501 533 290.00 2678.00 413.12 355.10 768.22
3505 533 290.00 2682.00 413.72 355.63 769.35
3509 533 290.00 2686.00 414.32 356.16 770.48
3513 533 290.00 2690.00 414.93 356.69 771.62
3517 533 290.00 2694.00 415.53 357.22 772.75
3521 533 290.00 2698.00 416.13 357.75 773.88
3525 533 290.00 2702.00 416.73 358.28 775.01
3529 533 290.00 2706.00 417.33 358.81 776.14
3533 533 290.00 2710.00 417.94 359.34 777.28
3537 533 290.00 2714.00 418.54 359.87 778.41
3541 533 290.00 2718.00 419.14 360.40 779.54
3545 533 290.00 2722.00 419.74 360.93 780.67
3549 533 290.00 2726.00 420.34 361.46 781.80
3553 533 290.00 2730.00 420.95 361.99 782.94
3557 533 290.00 2734.00 421.55 362.52 784.07
3561 533 290.00 2738.00 422.15 363.05 785.20
3565 533 290.00 2742.00 422.75 363.58 786.33
3569 533 290.00 2746.00 423.35 364.11 787.46
3573 533 290.00 2750.00 423.96 364.64 788.60
3577 533 290.00 2754.00 424.56 365.17 789.73
3581 533 290.00 2758.00 425.16 365.70 790.86
3585 533 290.00 2762.00 425.76 366.23 791.99
3589 533 290.00 2766.00 426.36 366.76 793.12
3593 533 290.00 2770.00 426.97 367.29 794.26
3597 533 290.00 2774.00 427.57 367.82 795.39
3601 533 290.00 2778.00 428.17 368.35 796.52
3605 533 290.00 2782.00 428.77 368.88 797.65
3609 533 290.00 2786.00 429.37 369.41 798.78
3613 533 290.00 2790.00 429.98 369.94 799.92
3617 533 290.00 2794.00 430.58 370.47 801.05
3621 533 290.00 2798.00 431.18 371.00 802.18
3625 533 290.00 2802.00 431.78 371.53 803.31
3629 533 290.00 2806.00 432.38 372.06 804.44
3633 533 290.00 2810.00 432.99 372.59 805.58
3637 533 290.00 2814.00 433.59 373.12 806.71
3641 533 290.00 2818.00 434.19 373.65 807.84
3645 533 290.00 2822.00 434.79 374.18 808.97
3649 533 290.00 2826.00 435.39 374.71 810.10
3653 533 290.00 2830.00 436.00 375.24 811.24
3657 533 290.00 2834.00 436.60 375.77 812.37
3661 533 290.00 2838.00 437.20 376.30 813.50
3665 533 290.00 2842.00 437.80 376.83 814.63
3669 533 290.00 2846.00 438.40 377.36 815.76
3673 533 290.00 2850.00 439.01 377.89 816.90
3677 533 290.00 2854.00 439.61 378.42 818.03
3681 533 290.00 2858.00 440.21 378.95 819.16
Page 41
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter AMonthly table
3685 533 290.00 2862.00 440.81 379.48 820.29
3689 533 290.00 2866.00 441.41 380.01 821.42
3693 533 290.00 2870.00 442.02 380.54 822.56
3697 533 290.00 2874.00 442.62 381.07 823.69
3701 533 290.00 2878.00 443.22 381.60 824.82
3705 533 290.00 2882.00 443.82 382.13 825.95
3709 533 290.00 2886.00 444.42 382.66 827.08
3713 533 290.00 2890.00 445.03 383.19 828.22
3717 533 290.00 2894.00 445.63 383.72 829.35
3721 533 290.00 2898.00 446.23 384.25 830.48
3725 533 290.00 2902.00 446.83 384.78 831.61
3729 533 290.00 2906.00 447.43 385.31 832.74
3733 533 290.00 2910.00 448.04 385.84 833.88
3737 533 290.00 2914.00 448.64 386.37 835.01
3741 533 290.00 2918.00 449.24 386.90 836.14
3745 533 290.00 2922.00 449.84 387.43 837.27
3749 533 290.00 2926.00 450.44 387.96 838.40
3753 533 290.00 2930.00 451.05 388.49 839.54
3757 533 290.00 2934.00 451.65 389.02 840.67
3761 533 290.00 2938.00 452.25 389.55 841.80
3765 533 290.00 2942.00 452.85 390.08 842.93
3769 533 290.00 2946.00 453.45 390.61 844.06
3773 533 290.00 2950.00 454.06 391.14 845.20
3777 533 290.00 2954.00 454.66 391.67 846.33
3781 533 290.00 2958.00 455.26 392.20 847.46
3785 533 290.00 2962.00 455.86 392.73 848.59
3789 533 290.00 2966.00 456.46 393.26 849.72
3793 533 290.00 2970.00 457.07 393.79 850.86
3797 533 290.00 2974.00 457.67 394.32 851.99
3801 533 290.00 2978.00 458.27 394.85 853.12
3805 533 290.00 2982.00 458.87 395.38 854.25
3809 533 290.00 2986.00 459.47 395.91 855.38
3813 533 290.00 2990.00 460.08 396.44 856.52
3817 533 290.00 2994.00 460.68 396.97 857.65
3821 533 290.00 2998.00 461.28 397.50 858.78
3825 533 290.00 3002.00 461.88 398.03 859.91
3829 533 290.00 3006.00 462.48 398.56 861.04
3833 533 290.00 3010.00 463.09 399.09 862.18
3837 533 290.00 3014.00 463.69 399.62 863.31
3841 533 290.00 3018.00 464.29 400.15 864.44
3845 533 290.00 3022.00 464.89 400.68 865.57
3849 533 290.00 3026.00 465.49 401.21 866.70
3853 533 290.00 3030.00 466.10 401.74 867.84
3857 533 290.00 3034.00 466.70 402.27 868.97
3861 533 290.00 3038.00 467.30 402.80 870.10
3865 533 290.00 3042.00 467.90 403.33 871.23
3869 533 290.00 3046.00 468.50 403.86 872.36
3873 533 290.00 3050.00 469.11 404.39 873.50
3877 533 290.00 3054.00 469.71 404.92 874.63
3881 533 290.00 3058.00 470.31 405.45 875.76
3885 533 290.00 3062.00 470.91 405.98 876.89
3889 533 290.00 3066.00 471.51 406.51 878.02
3893 533 290.00 3070.00 472.12 407.04 879.16
3897 533 290.00 3074.00 472.72 407.57 880.29
3901 533 290.00 3078.00 473.32 408.10 881.42
Page 42
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter A
3905 533 290.00 3082.00 473.92 408.63 882.55
3909 533 290.00 3086.00 474.52 409.16 883.68
3913 533 290.00 3090.00 475.13 409.69 884.82
3917 533 290.00 3094.00 475.73 410.22 885.95
3921 533 290.00 3098.00 476.33 410.75 887.08
3925 533 290.00 3102.00 476.93 411.28 888.21
3929 533 290.00 3106.00 477.53 411.81 889.34
3933 533 290.00 3110.00 478.14 412.34 890.48
3937 533 290.00 3114.00 478.74 412.87 891.61
3941 533 290.00 3118.00 479.34 413.40 892.74
3945 533 290.00 3122.00 479.94 413.93 893.87
3949 533 290.00 3126.00 480.54 414.46 895.00
3953 533 290.00 3130.00 481.15 414.99 896.14
3957 533 290.00 3134.00 481.75 415.52 897.27
3961 533 290.00 3138.00 482.35 416.05 898.40
3965 533 290.00 3142.00 482.95 416.58 899.53
3969 533 290.00 3146.00 483.55 417.11 900.66
3973 533 290.00 3150.00 484.16 417.64 901.80
3977 533 290.00 3154.00 484.76 418.17 902.93
3981 533 290.00 3158.00 485.36 418.70 904.06
3985 533 290.00 3162.00 485.96 419.23 905.19
3989 533 290.00 3166.00 486.56 419.76 906.32
3993 533 290.00 3170.00 487.17 420.29 907.46
3997 533 290.00 3174.00 487.77 420.82 908.59
4001 533 290.00 3178.00 488.37 421.35 909.72
4005 533 290.00 3182.00 488.97 421.88 910.85
4009 533 290.00 3186.00 489.57 422.41 911.98
4013 533 290.00 3190.00 490.18 422.94 913.12
4017 533 290.00 3194.00 490.78 423.47 914.25
4021 533 290.00 3198.00 491.38 424.00 915.38
4025 533 290.00 3202.00 491.98 424.53 916.51
4029 533 290.00 3206.00 492.58 425.06 917.64
4033 533 290.00 3210.00 493.19 425.59 918.78
4037 533 290.00 3214.00 493.79 426.12 919.91
4041 533 290.00 3218.00 494.39 426.65 921.04
4045 533 290.00 3222.00 494.99 427.18 922.17
4049 533 290.00 3226.00 495.59 427.71 923.30
4053 533 290.00 3230.00 496.20 428.24 924.44
4057 533 290.00 3234.00 496.80 428.77 925.57
4061 533 290.00 3238.00 497.40 429.30 926.70
4065 533 290.00 3242.00 498.00 429.83 927.83
4069 533 290.00 3246.00 498.60 430.36 928.96
4073 533 290.00 3250.00 499.21 430.89 930.10
4077 533 290.00 3254.00 499.81 431.42 931.23
4081 533 290.00 3258.00 500.41 431.95 932.36
4085 533 290.00 3262.00 501.01 432.48 933.49
4089 533 290.00 3266.00 501.61 433.01 934.62
4093 533 290.00 3270.00 502.22 433.54 935.76
4097 533 290.00 3274.00 502.82 434.07 936.89
4101 533 290.00 3278.00 503.42 434.60 938.02
4105 533 290.00 3282.00 504.02 435.13 939.15
4109 533 290.00 3286.00 504.62 435.66 940.28
4113 533 290.00 3290.00 505.23 436.19 941.42
4117 533 290.00 3294.00 505.83 436.72 942.55
4121 533 290.00 3298.00 506.43 437.25 943.68
Page 43
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282.
Monthly tableTable letter A
4125 533 290.00 3302.00 507.03 437.78 944.81
4129 533 290.00 3306.00 507.63 438.31 945.94
4133 533 290.00 3310.00 508.24 438.84 947.08
4137 533 290.00 3314.00 508.84 439.37 948.21
4141 533 290.00 3318.00 509.44 439.90 949.34
4145 533 290.00 3322.00 510.04 440.43 950.47
4149 533 290.00 3326.00 510.64 440.96 951.60
4153 533 290.00 3330.00 511.25 441.49 952.74
4157 533 290.00 3334.00 511.85 442.02 953.87
4161 533 290.00 3338.00 512.45 442.55 955.00
4165 533 290.00 3342.00 513.05 443.08 956.13
4169 533 290.00 3346.00 513.65 443.61 957.26
4173 533 290.00 3350.00 514.26 444.14 958.40
4177 533 290.00 3354.00 514.86 444.67 959.53
4181 533 290.00 3358.00 515.46 445.20 960.66
4185 533 290.00 3362.00 516.06 445.73 961.79
4189 533 290.00 3366.00 516.36 445.99 962.35
Page 44
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entries on form RT11
Weekly table for standard rate NICs where
employer is eligible to claim Freeports employer
NIC relief for use from 6 April 2022 to 5 April 2023
Use this table for all employees aged 21 or over and
under State Pension age and Apprentices who are
aged over 25 whose employer is eligible to claim
Freeports employer NIC relief.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employees who are on an Approved Apprenticeship
scheme and under the age of 25
(go to Table letter H)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief
(go to Table letter L)
• employeeswhoareundertheageof21
(go to Table letter M)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘F’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Table letter F
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
Page 45
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.00 0.00 0.00
177 123 54.00 0.00 0.00 0.00 0.00
178 123 55.00 0.00 0.00 0.00 0.00
179 123 56.00 0.00 0.00 0.00 0.00
180 123 57.00 0.00 0.00 0.00 0.00
181 123 58.00 0.00 0.00 0.00 0.00
182 123 59.00 0.00 0.00 0.00 0.00
183 123 60.00 0.00 0.00 0.00 0.00
184 123 61.00 0.00 0.00 0.00 0.00
185 123 62.00 0.00 0.00 0.00 0.00
186 123 63.00 0.00 0.00 0.00 0.00
187 123 64.00 0.00 0.00 0.00 0.00
188 123 65.00 0.00 0.00 0.00 0.00
189 123 66.00 0.00 0.00 0.00 0.00
190 123 67.00 0.00 0.00 0.00 0.00
191 123 67.00 1.00 0.00 0.20 0.20
192 123 67.00 2.00 0.00 0.33 0.33
193 123 67.00 3.00 0.00 0.46 0.46
194 123 67.00 4.00 0.00 0.60 0.60
195 123 67.00 5.00 0.00 0.73 0.73
196 123 67.00 6.00 0.00 0.86 0.86
197 123 67.00 7.00 0.00 0.99 0.99
Page 46
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
198 123 67.00 8.00 0.00 1.13 1.13
199 123 67.00 9.00 0.00 1.26 1.26
200 123 67.00 10.00 0.00 1.39 1.39
201 123 67.00 11.00 0.00 1.52 1.52
202 123 67.00 12.00 0.00 1.66 1.66
203 123 67.00 13.00 0.00 1.79 1.79
204 123 67.00 14.00 0.00 1.92 1.92
205 123 67.00 15.00 0.00 2.05 2.05
206 123 67.00 16.00 0.00 2.19 2.19
207 123 67.00 17.00 0.00 2.32 2.32
208 123 67.00 18.00 0.00 2.45 2.45
209 123 67.00 19.00 0.00 2.58 2.58
210 123 67.00 20.00 0.00 2.72 2.72
211 123 67.00 21.00 0.00 2.85 2.85
212 123 67.00 22.00 0.00 2.98 2.98
213 123 67.00 23.00 0.00 3.11 3.11
214 123 67.00 24.00 0.00 3.25 3.25
215 123 67.00 25.00 0.00 3.38 3.38
216 123 67.00 26.00 0.00 3.51 3.51
217 123 67.00 27.00 0.00 3.64 3.64
218 123 67.00 28.00 0.00 3.78 3.78
219 123 67.00 29.00 0.00 3.91 3.91
220 123 67.00 30.00 0.00 4.04 4.04
221 123 67.00 31.00 0.00 4.17 4.17
222 123 67.00 32.00 0.00 4.31 4.31
223 123 67.00 33.00 0.00 4.44 4.44
224 123 67.00 34.00 0.00 4.57 4.57
225 123 67.00 35.00 0.00 4.70 4.70
226 123 67.00 36.00 0.00 4.84 4.84
227 123 67.00 37.00 0.00 4.97 4.97
228 123 67.00 38.00 0.00 5.10 5.10
229 123 67.00 39.00 0.00 5.23 5.23
230 123 67.00 40.00 0.00 5.37 5.37
231 123 67.00 41.00 0.00 5.50 5.50
232 123 67.00 42.00 0.00 5.63 5.63
233 123 67.00 43.00 0.00 5.76 5.76
234 123 67.00 44.00 0.00 5.90 5.90
235 123 67.00 45.00 0.00 6.03 6.03
236 123 67.00 46.00 0.00 6.16 6.16
237 123 67.00 47.00 0.00 6.29 6.29
238 123 67.00 48.00 0.00 6.43 6.43
239 123 67.00 49.00 0.00 6.56 6.56
240 123 67.00 50.00 0.00 6.69 6.69
241 123 67.00 51.00 0.00 6.82 6.82
242 123 67.00 52.00 0.00 6.96 6.96
243 123 67.00 53.00 0.00 7.09 7.09
244 123 67.00 54.00 0.00 7.22 7.22
245 123 67.00 55.00 0.00 7.35 7.35
246 123 67.00 56.00 0.00 7.49 7.49
247 123 67.00 57.00 0.00 7.62 7.62
248 123 67.00 58.00 0.00 7.75 7.75
249 123 67.00 59.00 0.00 7.88 7.88
250 123 67.00 60.00 0.00 8.02 8.02
251 123 67.00 61.00 0.00 8.15 8.15
252 123 67.00 62.00 0.00 8.28 8.28
Page 47
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
253 123 67.00 63.00 0.00 8.41 8.41
254 123 67.00 64.00 0.00 8.55 8.55
255 123 67.00 65.00 0.00 8.68 8.68
256 123 67.00 66.00 0.00 8.81 8.81
257 123 67.00 67.00 0.00 8.94 8.94
258 123 67.00 68.00 0.00 9.08 9.08
259 123 67.00 69.00 0.00 9.21 9.21
260 123 67.00 70.00 0.00 9.34 9.34
261 123 67.00 71.00 0.00 9.47 9.47
262 123 67.00 72.00 0.00 9.61 9.61
263 123 67.00 73.00 0.00 9.74 9.74
264 123 67.00 74.00 0.00 9.87 9.87
265 123 67.00 75.00 0.00 10.00 10.00
266 123 67.00 76.00 0.00 10.14 10.14
267 123 67.00 77.00 0.00 10.27 10.27
268 123 67.00 78.00 0.00 10.40 10.40
269 123 67.00 79.00 0.00 10.53 10.53
270 123 67.00 80.00 0.00 10.67 10.67
271 123 67.00 81.00 0.00 10.80 10.80
272 123 67.00 82.00 0.00 10.93 10.93
273 123 67.00 83.00 0.00 11.06 11.06
274 123 67.00 84.00 0.00 11.20 11.20
275 123 67.00 85.00 0.00 11.33 11.33
276 123 67.00 86.00 0.00 11.46 11.46
277 123 67.00 87.00 0.00 11.59 11.59
278 123 67.00 88.00 0.00 11.73 11.73
279 123 67.00 89.00 0.00 11.86 11.86
280 123 67.00 90.00 0.00 11.99 11.99
281 123 67.00 91.00 0.00 12.12 12.12
282 123 67.00 92.00 0.00 12.26 12.26
283 123 67.00 93.00 0.00 12.39 12.39
284 123 67.00 94.00 0.00 12.52 12.52
285 123 67.00 95.00 0.00 12.65 12.65
286 123 67.00 96.00 0.00 12.79 12.79
287 123 67.00 97.00 0.00 12.92 12.92
288 123 67.00 98.00 0.00 13.05 13.05
289 123 67.00 99.00 0.00 13.18 13.18
290 123 67.00 100.00 0.00 13.32 13.32
291 123 67.00 101.00 0.00 13.45 13.45
292 123 67.00 102.00 0.00 13.58 13.58
293 123 67.00 103.00 0.00 13.71 13.71
294 123 67.00 104.00 0.00 13.85 13.85
295 123 67.00 105.00 0.00 13.98 13.98
296 123 67.00 106.00 0.00 14.11 14.11
297 123 67.00 107.00 0.00 14.24 14.24
298 123 67.00 108.00 0.00 14.38 14.38
299 123 67.00 109.00 0.00 14.51 14.51
300 123 67.00 110.00 0.00 14.64 14.64
301 123 67.00 111.00 0.00 14.77 14.77
302 123 67.00 112.00 0.00 14.91 14.91
303 123 67.00 113.00 0.00 15.04 15.04
304 123 67.00 114.00 0.00 15.17 15.17
305 123 67.00 115.00 0.00 15.30 15.30
306 123 67.00 116.00 0.00 15.44 15.44
307 123 67.00 117.00 0.00 15.57 15.57
Page 48
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
308 123 67.00 118.00 0.00 15.70 15.70
309 123 67.00 119.00 0.00 15.83 15.83
310 123 67.00 120.00 0.00 15.97 15.97
311 123 67.00 121.00 0.00 16.10 16.10
312 123 67.00 122.00 0.00 16.23 16.23
313 123 67.00 123.00 0.00 16.36 16.36
314 123 67.00 124.00 0.00 16.50 16.50
315 123 67.00 125.00 0.00 16.63 16.63
316 123 67.00 126.00 0.00 16.76 16.76
317 123 67.00 127.00 0.00 16.89 16.89
318 123 67.00 128.00 0.00 17.03 17.03
319 123 67.00 129.00 0.00 17.16 17.16
320 123 67.00 130.00 0.00 17.29 17.29
321 123 67.00 131.00 0.00 17.42 17.42
322 123 67.00 132.00 0.00 17.56 17.56
323 123 67.00 133.00 0.00 17.69 17.69
324 123 67.00 134.00 0.00 17.82 17.82
325 123 67.00 135.00 0.00 17.95 17.95
326 123 67.00 136.00 0.00 18.09 18.09
327 123 67.00 137.00 0.00 18.22 18.22
328 123 67.00 138.00 0.00 18.35 18.35
329 123 67.00 139.00 0.00 18.48 18.48
330 123 67.00 140.00 0.00 18.62 18.62
331 123 67.00 141.00 0.00 18.75 18.75
332 123 67.00 142.00 0.00 18.88 18.88
333 123 67.00 143.00 0.00 19.01 19.01
334 123 67.00 144.00 0.00 19.15 19.15
335 123 67.00 145.00 0.00 19.28 19.28
336 123 67.00 146.00 0.00 19.41 19.41
337 123 67.00 147.00 0.00 19.54 19.54
338 123 67.00 148.00 0.00 19.68 19.68
339 123 67.00 149.00 0.00 19.81 19.81
340 123 67.00 150.00 0.00 19.94 19.94
341 123 67.00 151.00 0.00 20.07 20.07
342 123 67.00 152.00 0.00 20.21 20.21
343 123 67.00 153.00 0.00 20.34 20.34
344 123 67.00 154.00 0.00 20.47 20.47
345 123 67.00 155.00 0.00 20.60 20.60
346 123 67.00 156.00 0.00 20.74 20.74
347 123 67.00 157.00 0.00 20.87 20.87
348 123 67.00 158.00 0.00 21.00 21.00
349 123 67.00 159.00 0.00 21.13 21.13
350 123 67.00 160.00 0.00 21.27 21.27
351 123 67.00 161.00 0.00 21.40 21.40
352 123 67.00 162.00 0.00 21.53 21.53
353 123 67.00 163.00 0.00 21.66 21.66
354 123 67.00 164.00 0.00 21.80 21.80
355 123 67.00 165.00 0.00 21.93 21.93
356 123 67.00 166.00 0.00 22.06 22.06
357 123 67.00 167.00 0.00 22.19 22.19
358 123 67.00 168.00 0.00 22.33 22.33
359 123 67.00 169.00 0.00 22.46 22.46
360 123 67.00 170.00 0.00 22.59 22.59
361 123 67.00 171.00 0.00 22.72 22.72
362 123 67.00 172.00 0.00 22.86 22.86
Page 49
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
363 123 67.00 173.00 0.00 22.99 22.99
364 123 67.00 174.00 0.00 23.12 23.12
365 123 67.00 175.00 0.00 23.25 23.25
366 123 67.00 176.00 0.00 23.39 23.39
367 123 67.00 177.00 0.00 23.52 23.52
368 123 67.00 178.00 0.00 23.65 23.65
369 123 67.00 179.00 0.00 23.78 23.78
370 123 67.00 180.00 0.00 23.92 23.92
371 123 67.00 181.00 0.00 24.05 24.05
372 123 67.00 182.00 0.00 24.18 24.18
373 123 67.00 183.00 0.00 24.31 24.31
374 123 67.00 184.00 0.00 24.45 24.45
375 123 67.00 185.00 0.00 24.58 24.58
376 123 67.00 186.00 0.00 24.71 24.71
377 123 67.00 187.00 0.00 24.84 24.84
378 123 67.00 188.00 0.00 24.98 24.98
379 123 67.00 189.00 0.00 25.11 25.11
380 123 67.00 190.00 0.00 25.24 25.24
381 123 67.00 191.00 0.00 25.37 25.37
382 123 67.00 192.00 0.00 25.51 25.51
383 123 67.00 193.00 0.00 25.64 25.64
384 123 67.00 194.00 0.00 25.77 25.77
385 123 67.00 195.00 0.00 25.90 25.90
386 123 67.00 196.00 0.00 26.04 26.04
387 123 67.00 197.00 0.00 26.17 26.17
388 123 67.00 198.00 0.00 26.30 26.30
389 123 67.00 199.00 0.00 26.43 26.43
390 123 67.00 200.00 0.00 26.57 26.57
391 123 67.00 201.00 0.00 26.70 26.70
392 123 67.00 202.00 0.00 26.83 26.83
393 123 67.00 203.00 0.00 26.96 26.96
394 123 67.00 204.00 0.00 27.10 27.10
395 123 67.00 205.00 0.00 27.23 27.23
396 123 67.00 206.00 0.00 27.36 27.36
397 123 67.00 207.00 0.00 27.49 27.49
398 123 67.00 208.00 0.00 27.63 27.63
399 123 67.00 209.00 0.00 27.76 27.76
400 123 67.00 210.00 0.00 27.89 27.89
401 123 67.00 211.00 0.00 28.02 28.02
402 123 67.00 212.00 0.00 28.16 28.16
403 123 67.00 213.00 0.00 28.29 28.29
404 123 67.00 214.00 0.00 28.42 28.42
405 123 67.00 215.00 0.00 28.55 28.55
406 123 67.00 216.00 0.00 28.69 28.69
407 123 67.00 217.00 0.00 28.82 28.82
408 123 67.00 218.00 0.00 28.95 28.95
409 123 67.00 219.00 0.00 29.08 29.08
410 123 67.00 220.00 0.00 29.22 29.22
411 123 67.00 221.00 0.00 29.35 29.35
412 123 67.00 222.00 0.00 29.48 29.48
413 123 67.00 223.00 0.00 29.61 29.61
414 123 67.00 224.00 0.00 29.75 29.75
415 123 67.00 225.00 0.00 29.88 29.88
416 123 67.00 226.00 0.00 30.01 30.01
417 123 67.00 227.00 0.00 30.14 30.14
Page 50
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
418 123 67.00 228.00 0.00 30.28 30.28
419 123 67.00 229.00 0.00 30.41 30.41
420 123 67.00 230.00 0.00 30.54 30.54
421 123 67.00 231.00 0.00 30.67 30.67
422 123 67.00 232.00 0.00 30.81 30.81
423 123 67.00 233.00 0.00 30.94 30.94
424 123 67.00 234.00 0.00 31.07 31.07
425 123 67.00 235.00 0.00 31.20 31.20
426 123 67.00 236.00 0.00 31.34 31.34
427 123 67.00 237.00 0.00 31.47 31.47
428 123 67.00 238.00 0.00 31.60 31.60
429 123 67.00 239.00 0.00 31.73 31.73
430 123 67.00 240.00 0.00 31.87 31.87
431 123 67.00 241.00 0.00 32.00 32.00
432 123 67.00 242.00 0.00 32.13 32.13
433 123 67.00 243.00 0.00 32.26 32.26
434 123 67.00 244.00 0.00 32.40 32.40
435 123 67.00 245.00 0.00 32.53 32.53
436 123 67.00 246.00 0.00 32.66 32.66
437 123 67.00 247.00 0.00 32.79 32.79
438 123 67.00 248.00 0.00 32.93 32.93
439 123 67.00 249.00 0.00 33.06 33.06
440 123 67.00 250.00 0.00 33.19 33.19
441 123 67.00 251.00 0.00 33.32 33.32
442 123 67.00 252.00 0.00 33.46 33.46
443 123 67.00 253.00 0.00 33.59 33.59
444 123 67.00 254.00 0.00 33.72 33.72
445 123 67.00 255.00 0.00 33.85 33.85
446 123 67.00 256.00 0.00 33.99 33.99
447 123 67.00 257.00 0.00 34.12 34.12
448 123 67.00 258.00 0.00 34.25 34.25
449 123 67.00 259.00 0.00 34.38 34.38
450 123 67.00 260.00 0.00 34.52 34.52
451 123 67.00 261.00 0.00 34.65 34.65
452 123 67.00 262.00 0.00 34.78 34.78
453 123 67.00 263.00 0.00 34.91 34.91
454 123 67.00 264.00 0.00 35.05 35.05
455 123 67.00 265.00 0.00 35.18 35.18
456 123 67.00 266.00 0.00 35.31 35.31
457 123 67.00 267.00 0.00 35.44 35.44
458 123 67.00 268.00 0.00 35.58 35.58
459 123 67.00 269.00 0.00 35.71 35.71
460 123 67.00 270.00 0.00 35.84 35.84
461 123 67.00 271.00 0.00 35.97 35.97
462 123 67.00 272.00 0.00 36.11 36.11
463 123 67.00 273.00 0.00 36.24 36.24
464 123 67.00 274.00 0.00 36.37 36.37
465 123 67.00 275.00 0.00 36.50 36.50
466 123 67.00 276.00 0.00 36.64 36.64
467 123 67.00 277.00 0.00 36.77 36.77
468 123 67.00 278.00 0.00 36.90 36.90
469 123 67.00 279.00 0.00 37.03 37.03
470 123 67.00 280.00 0.00 37.17 37.17
471 123 67.00 281.00 0.00 37.30 37.30
472 123 67.00 282.00 0.00 37.43 37.43
Page 51
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
473 123 67.00 283.00 0.00 37.56 37.56
474 123 67.00 284.00 0.00 37.70 37.70
475 123 67.00 285.00 0.00 37.83 37.83
476 123 67.00 286.00 0.00 37.96 37.96
477 123 67.00 287.00 0.00 38.09 38.09
478 123 67.00 288.00 0.00 38.23 38.23
479 123 67.00 289.00 0.00 38.36 38.36
480 123 67.00 290.00 0.00 38.49 38.49
481 123 67.00 291.00 0.00 38.62 38.62
482 123 67.00 292.00 0.22 38.76 38.98
483 123 67.00 293.00 0.38 38.89 39.27
484 123 67.00 294.00 0.53 39.02 39.55
485 123 67.00 295.00 0.68 39.15 39.83
486 123 67.00 296.00 0.83 39.29 40.12
487 123 67.00 297.00 0.98 39.42 40.40
488 123 67.00 298.00 1.13 39.55 40.68
489 123 67.00 299.00 1.28 39.68 40.96
490 123 67.00 300.00 1.43 39.82 41.25
491 123 67.00 301.00 1.58 39.95 41.53
492 123 67.00 302.00 1.73 40.08 41.81
493 123 67.00 303.00 1.88 40.21 42.09
494 123 67.00 304.00 2.03 40.35 42.38
495 123 67.00 305.00 2.18 40.48 42.66
496 123 67.00 306.00 2.33 40.61 42.94
497 123 67.00 307.00 2.48 40.74 43.22
498 123 67.00 308.00 2.63 40.88 43.51
499 123 67.00 309.00 2.78 41.01 43.79
500 123 67.00 310.00 2.93 41.14 44.07
501 123 67.00 311.00 3.08 41.27 44.35
502 123 67.00 312.00 3.23 41.41 44.64
503 123 67.00 313.00 3.39 41.54 44.93
504 123 67.00 314.00 3.54 41.67 45.21
505 123 67.00 315.00 3.69 41.80 45.49
506 123 67.00 316.00 3.84 41.94 45.78
507 123 67.00 317.00 3.99 42.07 46.06
508 123 67.00 318.00 4.14 42.20 46.34
509 123 67.00 319.00 4.29 42.33 46.62
510 123 67.00 320.00 4.44 42.47 46.91
511 123 67.00 321.00 4.59 42.60 47.19
512 123 67.00 322.00 4.74 42.73 47.47
513 123 67.00 323.00 4.89 42.86 47.75
514 123 67.00 324.00 5.04 43.00 48.04
515 123 67.00 325.00 5.19 43.13 48.32
516 123 67.00 326.00 5.34 43.26 48.60
517 123 67.00 327.00 5.49 43.39 48.88
518 123 67.00 328.00 5.64 43.53 49.17
519 123 67.00 329.00 5.79 43.66 49.45
520 123 67.00 330.00 5.94 43.79 49.73
521 123 67.00 331.00 6.09 43.92 50.01
522 123 67.00 332.00 6.24 44.06 50.30
523 123 67.00 333.00 6.40 44.19 50.59
524 123 67.00 334.00 6.55 44.32 50.87
525 123 67.00 335.00 6.70 44.45 51.15
526 123 67.00 336.00 6.85 44.59 51.44
527 123 67.00 337.00 7.00 44.72 51.72
Page 52
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
528 123 67.00 338.00 7.15 44.85 52.00
529 123 67.00 339.00 7.30 44.98 52.28
530 123 67.00 340.00 7.45 45.12 52.57
531 123 67.00 341.00 7.60 45.25 52.85
532 123 67.00 342.00 7.75 45.38 53.13
533 123 67.00 343.00 7.90 45.51 53.41
534 123 67.00 344.00 8.05 45.65 53.70
535 123 67.00 345.00 8.20 45.78 53.98
536 123 67.00 346.00 8.35 45.91 54.26
537 123 67.00 347.00 8.50 46.04 54.54
538 123 67.00 348.00 8.65 46.18 54.83
539 123 67.00 349.00 8.80 46.31 55.11
540 123 67.00 350.00 8.95 46.44 55.39
541 123 67.00 351.00 9.10 46.57 55.67
542 123 67.00 352.00 9.25 46.71 55.96
543 123 67.00 353.00 9.41 46.84 56.25
544 123 67.00 354.00 9.56 46.97 56.53
545 123 67.00 355.00 9.71 47.10 56.81
546 123 67.00 356.00 9.86 47.24 57.10
547 123 67.00 357.00 10.01 47.37 57.38
548 123 67.00 358.00 10.16 47.50 57.66
549 123 67.00 359.00 10.31 47.63 57.94
550 123 67.00 360.00 10.46 47.77 58.23
551 123 67.00 361.00 10.61 47.90 58.51
552 123 67.00 362.00 10.76 48.03 58.79
553 123 67.00 363.00 10.91 48.16 59.07
554 123 67.00 364.00 11.06 48.30 59.36
555 123 67.00 365.00 11.21 48.43 59.64
556 123 67.00 366.00 11.36 48.56 59.92
557 123 67.00 367.00 11.51 48.69 60.20
558 123 67.00 368.00 11.66 48.83 60.49
559 123 67.00 369.00 11.81 48.96 60.77
560 123 67.00 370.00 11.96 49.09 61.05
561 123 67.00 371.00 12.11 49.22 61.33
562 123 67.00 372.00 12.26 49.36 61.62
563 123 67.00 373.00 12.42 49.49 61.91
564 123 67.00 374.00 12.57 49.62 62.19
565 123 67.00 375.00 12.72 49.75 62.47
566 123 67.00 376.00 12.87 49.89 62.76
567 123 67.00 377.00 13.02 50.02 63.04
568 123 67.00 378.00 13.17 50.15 63.32
569 123 67.00 379.00 13.32 50.28 63.60
570 123 67.00 380.00 13.47 50.42 63.89
571 123 67.00 381.00 13.62 50.55 64.17
572 123 67.00 382.00 13.77 50.68 64.45
573 123 67.00 383.00 13.92 50.81 64.73
574 123 67.00 384.00 14.07 50.95 65.02
575 123 67.00 385.00 14.22 51.08 65.30
576 123 67.00 386.00 14.37 51.21 65.58
577 123 67.00 387.00 14.52 51.34 65.86
578 123 67.00 388.00 14.67 51.48 66.15
579 123 67.00 389.00 14.82 51.61 66.43
580 123 67.00 390.00 14.97 51.74 66.71
581 123 67.00 391.00 15.12 51.87 66.99
582 123 67.00 392.00 15.27 52.01 67.28
Page 53
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
583 123 67.00 393.00 15.43 52.14 67.57
584 123 67.00 394.00 15.58 52.27 67.85
585 123 67.00 395.00 15.73 52.40 68.13
586 123 67.00 396.00 15.88 52.54 68.42
587 123 67.00 397.00 16.03 52.67 68.70
588 123 67.00 398.00 16.18 52.80 68.98
589 123 67.00 399.00 16.33 52.93 69.26
590 123 67.00 400.00 16.48 53.07 69.55
591 123 67.00 401.00 16.63 53.20 69.83
592 123 67.00 402.00 16.78 53.33 70.11
593 123 67.00 403.00 16.93 53.46 70.39
594 123 67.00 404.00 17.08 53.60 70.68
595 123 67.00 405.00 17.23 53.73 70.96
596 123 67.00 406.00 17.38 53.86 71.24
597 123 67.00 407.00 17.53 53.99 71.52
598 123 67.00 408.00 17.68 54.13 71.81
599 123 67.00 409.00 17.83 54.26 72.09
600 123 67.00 410.00 17.98 54.39 72.37
601 123 67.00 411.00 18.13 54.52 72.65
602 123 67.00 412.00 18.28 54.66 72.94
603 123 67.00 413.00 18.44 54.79 73.23
604 123 67.00 414.00 18.59 54.92 73.51
605 123 67.00 415.00 18.74 55.05 73.79
606 123 67.00 416.00 18.89 55.19 74.08
607 123 67.00 417.00 19.04 55.32 74.36
608 123 67.00 418.00 19.19 55.45 74.64
609 123 67.00 419.00 19.34 55.58 74.92
610 123 67.00 420.00 19.49 55.72 75.21
611 123 67.00 421.00 19.64 55.85 75.49
612 123 67.00 422.00 19.79 55.98 75.77
613 123 67.00 423.00 19.94 56.11 76.05
614 123 67.00 424.00 20.09 56.25 76.34
615 123 67.00 425.00 20.24 56.38 76.62
616 123 67.00 426.00 20.39 56.51 76.90
617 123 67.00 427.00 20.54 56.64 77.18
618 123 67.00 428.00 20.69 56.78 77.47
619 123 67.00 429.00 20.84 56.91 77.75
620 123 67.00 430.00 20.99 57.04 78.03
621 123 67.00 431.00 21.14 57.17 78.31
622 123 67.00 432.00 21.29 57.31 78.60
623 123 67.00 433.00 21.45 57.44 78.89
624 123 67.00 434.00 21.60 57.57 79.17
625 123 67.00 435.00 21.75 57.70 79.45
626 123 67.00 436.00 21.90 57.84 79.74
627 123 67.00 437.00 22.05 57.97 80.02
628 123 67.00 438.00 22.20 58.10 80.30
629 123 67.00 439.00 22.35 58.23 80.58
630 123 67.00 440.00 22.50 58.37 80.87
631 123 67.00 441.00 22.65 58.50 81.15
632 123 67.00 442.00 22.80 58.63 81.43
633 123 67.00 443.00 22.95 58.76 81.71
634 123 67.00 444.00 23.10 58.90 82.00
635 123 67.00 445.00 23.25 59.03 82.28
636 123 67.00 446.00 23.40 59.16 82.56
637 123 67.00 447.00 23.55 59.29 82.84
Page 54
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
638 123 67.00 448.00 23.70 59.43 83.13
639 123 67.00 449.00 23.85 59.56 83.41
640 123 67.00 450.00 24.00 59.69 83.69
641 123 67.00 451.00 24.15 59.82 83.97
642 123 67.00 452.00 24.30 59.96 84.26
643 123 67.00 453.00 24.46 60.09 84.55
644 123 67.00 454.00 24.61 60.22 84.83
645 123 67.00 455.00 24.76 60.35 85.11
646 123 67.00 456.00 24.91 60.49 85.40
647 123 67.00 457.00 25.06 60.62 85.68
648 123 67.00 458.00 25.21 60.75 85.96
649 123 67.00 459.00 25.36 60.88 86.24
650 123 67.00 460.00 25.51 61.02 86.53
651 123 67.00 461.00 25.66 61.15 86.81
652 123 67.00 462.00 25.81 61.28 87.09
653 123 67.00 463.00 25.96 61.41 87.37
654 123 67.00 464.00 26.11 61.55 87.66
655 123 67.00 465.00 26.26 61.68 87.94
656 123 67.00 466.00 26.41 61.81 88.22
657 123 67.00 467.00 26.56 61.94 88.50
658 123 67.00 468.00 26.71 62.08 88.79
659 123 67.00 469.00 26.86 62.21 89.07
660 123 67.00 470.00 27.01 62.34 89.35
661 123 67.00 471.00 27.16 62.47 89.63
662 123 67.00 472.00 27.31 62.61 89.92
663 123 67.00 473.00 27.47 62.74 90.21
664 123 67.00 474.00 27.62 62.87 90.49
665 123 67.00 475.00 27.77 63.00 90.77
666 123 67.00 476.00 27.92 63.14 91.06
667 123 67.00 477.00 28.07 63.27 91.34
668 123 67.00 478.00 28.22 63.40 91.62
669 123 67.00 479.00 28.37 63.53 91.90
670 123 67.00 480.00 28.52 63.67 92.19
671 123 67.00 481.00 28.67 63.80 92.47
672 123 67.00 482.00 28.82 63.93 92.75
673 123 67.00 483.00 28.97 64.06 93.03
674 123 67.00 484.00 29.12 64.20 93.32
675 123 67.00 485.00 29.27 64.33 93.60
676 123 67.00 486.00 29.42 64.46 93.88
677 123 67.00 487.00 29.57 64.59 94.16
678 123 67.00 488.00 29.72 64.73 94.45
679 123 67.00 489.00 29.87 64.86 94.73
680 123 67.00 490.00 30.02 64.99 95.01
681 123 67.00 491.00 30.17 65.12 95.29
682 123 67.00 492.00 30.32 65.26 95.58
683 123 67.00 493.00 30.48 65.39 95.87
684 123 67.00 494.00 30.63 65.52 96.15
685 123 67.00 495.00 30.78 65.65 96.43
686 123 67.00 496.00 30.93 65.79 96.72
687 123 67.00 497.00 31.08 65.92 97.00
688 123 67.00 498.00 31.23 66.05 97.28
689 123 67.00 499.00 31.38 66.18 97.56
690 123 67.00 500.00 31.53 66.32 97.85
691 123 67.00 501.00 31.68 66.45 98.13
692 123 67.00 502.00 31.83 66.58 98.41
Page 55
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
693 123 67.00 503.00 31.98 66.71 98.69
694 123 67.00 504.00 32.13 66.85 98.98
695 123 67.00 505.00 32.28 66.98 99.26
696 123 67.00 506.00 32.43 67.11 99.54
697 123 67.00 507.00 32.58 67.24 99.82
698 123 67.00 508.00 32.73 67.38 100.11
699 123 67.00 509.00 32.88 67.51 100.39
700 123 67.00 510.00 33.03 67.64 100.67
701 123 67.00 511.00 33.18 67.77 100.95
702 123 67.00 512.00 33.33 67.91 101.24
703 123 67.00 513.00 33.49 68.04 101.53
704 123 67.00 514.00 33.64 68.17 101.81
705 123 67.00 515.00 33.79 68.30 102.09
706 123 67.00 516.00 33.94 68.44 102.38
707 123 67.00 517.00 34.09 68.57 102.66
708 123 67.00 518.00 34.24 68.70 102.94
709 123 67.00 519.00 34.39 68.83 103.22
710 123 67.00 520.00 34.54 68.97 103.51
711 123 67.00 521.00 34.69 69.10 103.79
712 123 67.00 522.00 34.84 69.23 104.07
713 123 67.00 523.00 34.99 69.36 104.35
714 123 67.00 524.00 35.14 69.50 104.64
715 123 67.00 525.00 35.29 69.63 104.92
716 123 67.00 526.00 35.44 69.76 105.20
717 123 67.00 527.00 35.59 69.89 105.48
718 123 67.00 528.00 35.74 70.03 105.77
719 123 67.00 529.00 35.89 70.16 106.05
720 123 67.00 530.00 36.04 70.29 106.33
721 123 67.00 531.00 36.19 70.42 106.61
722 123 67.00 532.00 36.34 70.56 106.90
723 123 67.00 533.00 36.50 70.69 107.19
724 123 67.00 534.00 36.65 70.82 107.47
725 123 67.00 535.00 36.80 70.95 107.75
726 123 67.00 536.00 36.95 71.09 108.04
727 123 67.00 537.00 37.10 71.22 108.32
728 123 67.00 538.00 37.25 71.35 108.60
729 123 67.00 539.00 37.40 71.48 108.88
730 123 67.00 540.00 37.55 71.62 109.17
731 123 67.00 541.00 37.70 71.75 109.45
732 123 67.00 542.00 37.85 71.88 109.73
733 123 67.00 543.00 38.00 72.01 110.01
734 123 67.00 544.00 38.15 72.15 110.30
735 123 67.00 545.00 38.30 72.28 110.58
736 123 67.00 546.00 38.45 72.41 110.86
737 123 67.00 547.00 38.60 72.54 111.14
738 123 67.00 548.00 38.75 72.68 111.43
739 123 67.00 549.00 38.90 72.81 111.71
740 123 67.00 550.00 39.05 72.94 111.99
741 123 67.00 551.00 39.20 73.07 112.27
742 123 67.00 552.00 39.35 73.21 112.56
743 123 67.00 553.00 39.51 73.34 112.85
744 123 67.00 554.00 39.66 73.47 113.13
745 123 67.00 555.00 39.81 73.60 113.41
746 123 67.00 556.00 39.96 73.74 113.70
747 123 67.00 557.00 40.11 73.87 113.98
Page 56
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
748 123 67.00 558.00 40.26 74.00 114.26
749 123 67.00 559.00 40.41 74.13 114.54
750 123 67.00 560.00 40.56 74.27 114.83
751 123 67.00 561.00 40.71 74.40 115.11
752 123 67.00 562.00 40.86 74.53 115.39
753 123 67.00 563.00 41.01 74.66 115.67
754 123 67.00 564.00 41.16 74.80 115.96
755 123 67.00 565.00 41.31 74.93 116.24
756 123 67.00 566.00 41.46 75.06 116.52
757 123 67.00 567.00 41.61 75.19 116.80
758 123 67.00 568.00 41.76 75.33 117.09
759 123 67.00 569.00 41.91 75.46 117.37
760 123 67.00 570.00 42.06 75.59 117.65
761 123 67.00 571.00 42.21 75.72 117.93
762 123 67.00 572.00 42.36 75.86 118.22
763 123 67.00 573.00 42.52 75.99 118.51
764 123 67.00 574.00 42.67 76.12 118.79
765 123 67.00 575.00 42.82 76.25 119.07
766 123 67.00 576.00 42.97 76.39 119.36
767 123 67.00 577.00 43.12 76.52 119.64
768 123 67.00 578.00 43.27 76.65 119.92
769 123 67.00 579.00 43.42 76.78 120.20
770 123 67.00 580.00 43.57 76.92 120.49
771 123 67.00 581.00 43.72 77.05 120.77
772 123 67.00 582.00 43.87 77.18 121.05
773 123 67.00 583.00 44.02 77.31 121.33
774 123 67.00 584.00 44.17 77.45 121.62
775 123 67.00 585.00 44.32 77.58 121.90
776 123 67.00 586.00 44.47 77.71 122.18
777 123 67.00 587.00 44.62 77.84 122.46
778 123 67.00 588.00 44.77 77.98 122.75
779 123 67.00 589.00 44.92 78.11 123.03
780 123 67.00 590.00 45.07 78.24 123.31
781 123 67.00 591.00 45.22 78.37 123.59
782 123 67.00 592.00 45.37 78.51 123.88
783 123 67.00 593.00 45.53 78.64 124.17
784 123 67.00 594.00 45.68 78.77 124.45
785 123 67.00 595.00 45.83 78.90 124.73
786 123 67.00 596.00 45.98 79.04 125.02
787 123 67.00 597.00 46.13 79.17 125.30
788 123 67.00 598.00 46.28 79.30 125.58
789 123 67.00 599.00 46.43 79.43 125.86
790 123 67.00 600.00 46.58 79.57 126.15
791 123 67.00 601.00 46.73 79.70 126.43
792 123 67.00 602.00 46.88 79.83 126.71
793 123 67.00 603.00 47.03 79.96 126.99
794 123 67.00 604.00 47.18 80.10 127.28
795 123 67.00 605.00 47.33 80.23 127.56
796 123 67.00 606.00 47.48 80.36 127.84
797 123 67.00 607.00 47.63 80.49 128.12
798 123 67.00 608.00 47.78 80.63 128.41
799 123 67.00 609.00 47.93 80.76 128.69
800 123 67.00 610.00 48.08 80.89 128.97
801 123 67.00 611.00 48.23 81.02 129.25
802 123 67.00 612.00 48.38 81.16 129.54
Page 57
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FWeekly table
803 123 67.00 613.00 48.54 81.29 129.83
804 123 67.00 614.00 48.69 81.42 130.11
805 123 67.00 615.00 48.84 81.55 130.39
806 123 67.00 616.00 48.99 81.69 130.68
807 123 67.00 617.00 49.14 81.82 130.96
808 123 67.00 618.00 49.29 81.95 131.24
809 123 67.00 619.00 49.44 82.08 131.52
810 123 67.00 620.00 49.59 82.22 131.81
811 123 67.00 621.00 49.74 82.35 132.09
812 123 67.00 622.00 49.89 82.48 132.37
813 123 67.00 623.00 50.04 82.61 132.65
814 123 67.00 624.00 50.19 82.75 132.94
815 123 67.00 625.00 50.34 82.88 133.22
816 123 67.00 626.00 50.49 83.01 133.50
817 123 67.00 627.00 50.64 83.14 133.78
818 123 67.00 628.00 50.79 83.28 134.07
819 123 67.00 629.00 50.94 83.41 134.35
820 123 67.00 630.00 51.09 83.54 134.63
821 123 67.00 631.00 51.24 83.67 134.91
822 123 67.00 632.00 51.39 83.81 135.20
823 123 67.00 633.00 51.55 83.94 135.49
824 123 67.00 634.00 51.70 84.07 135.77
825 123 67.00 635.00 51.85 84.20 136.05
826 123 67.00 636.00 52.00 84.34 136.34
827 123 67.00 637.00 52.15 84.47 136.62
828 123 67.00 638.00 52.30 84.60 136.90
829 123 67.00 639.00 52.45 84.73 137.18
830 123 67.00 640.00 52.60 84.87 137.47
831 123 67.00 641.00 52.75 85.00 137.75
832 123 67.00 642.00 52.90 85.13 138.03
833 123 67.00 643.00 53.05 85.26 138.31
834 123 67.00 644.00 53.20 85.40 138.60
835 123 67.00 645.00 53.35 85.53 138.88
836 123 67.00 646.00 53.50 85.66 139.16
837 123 67.00 647.00 53.65 85.79 139.44
838 123 67.00 648.00 53.80 85.93 139.73
839 123 67.00 649.00 53.95 86.06 140.01
840 123 67.00 650.00 54.10 86.19 140.29
841 123 67.00 651.00 54.25 86.32 140.57
842 123 67.00 652.00 54.40 86.46 140.86
843 123 67.00 653.00 54.56 86.59 141.15
844 123 67.00 654.00 54.71 86.72 141.43
845 123 67.00 655.00 54.86 86.85 141.71
846 123 67.00 656.00 55.01 86.99 142.00
847 123 67.00 657.00 55.16 87.12 142.28
848 123 67.00 658.00 55.31 87.25 142.56
849 123 67.00 659.00 55.46 87.38 142.84
850 123 67.00 660.00 55.61 87.52 143.13
851 123 67.00 661.00 55.76 87.65 143.41
852 123 67.00 662.00 55.91 87.78 143.69
853 123 67.00 663.00 56.06 87.91 143.97
854 123 67.00 664.00 56.21 88.05 144.26
855 123 67.00 665.00 56.36 88.18 144.54
856 123 67.00 666.00 56.51 88.31 144.82
857 123 67.00 667.00 56.66 88.44 145.10
Page 58
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter F
858 123 67.00 668.00 56.81 88.58 145.39
859 123 67.00 669.00 56.96 88.71 145.67
860 123 67.00 670.00 57.11 88.84 145.95
861 123 67.00 671.00 57.26 88.97 146.23
862 123 67.00 672.00 57.41 89.11 146.52
863 123 67.00 673.00 57.57 89.24 146.81
864 123 67.00 674.00 57.72 89.37 147.09
865 123 67.00 675.00 57.87 89.50 147.37
866 123 67.00 676.00 58.02 89.64 147.66
867 123 67.00 677.00 58.17 89.77 147.94
868 123 67.00 678.00 58.32 89.90 148.22
869 123 67.00 679.00 58.47 90.03 148.50
870 123 67.00 680.00 58.62 90.17 148.79
871 123 67.00 681.00 58.77 90.30 149.07
872 123 67.00 682.00 58.92 90.43 149.35
873 123 67.00 683.00 59.07 90.56 149.63
874 123 67.00 684.00 59.22 90.70 149.92
875 123 67.00 685.00 59.37 90.83 150.20
876 123 67.00 686.00 59.52 90.96 150.48
877 123 67.00 687.00 59.67 91.09 150.76
878 123 67.00 688.00 59.82 91.23 151.05
879 123 67.00 689.00 59.97 91.36 151.33
880 123 67.00 690.00 60.12 91.49 151.61
881 123 67.00 691.00 60.27 91.62 151.89
882 123 67.00 692.00 60.42 91.76 152.18
883 123 67.00 693.00 60.58 91.89 152.47
884 123 67.00 694.00 60.73 92.02 152.75
885 123 67.00 695.00 60.88 92.15 153.03
886 123 67.00 696.00 61.03 92.29 153.32
887 123 67.00 697.00 61.18 92.42 153.60
888 123 67.00 698.00 61.33 92.55 153.88
889 123 67.00 699.00 61.48 92.68 154.16
890 123 67.00 700.00 61.63 92.82 154.45
891 123 67.00 701.00 61.78 92.95 154.73
892 123 67.00 702.00 61.93 93.08 155.01
893 123 67.00 703.00 62.08 93.21 155.29
894 123 67.00 704.00 62.23 93.35 155.58
895 123 67.00 705.00 62.38 93.48 155.86
896 123 67.00 706.00 62.53 93.61 156.14
897 123 67.00 707.00 62.68 93.74 156.42
898 123 67.00 708.00 62.83 93.88 156.71
899 123 67.00 709.00 62.98 94.01 156.99
900 123 67.00 710.00 63.13 94.14 157.27
901 123 67.00 711.00 63.28 94.27 157.55
902 123 67.00 712.00 63.43 94.41 157.84
903 123 67.00 713.00 63.59 94.54 158.13
904 123 67.00 714.00 63.74 94.67 158.41
905 123 67.00 715.00 63.89 94.80 158.69
906 123 67.00 716.00 64.04 94.94 158.98
907 123 67.00 717.00 64.19 95.07 159.26
908 123 67.00 718.00 64.34 95.20 159.54
909 123 67.00 719.00 64.49 95.33 159.82
910 123 67.00 720.00 64.64 95.47 160.11
911 123 67.00 721.00 64.79 95.60 160.39
912 123 67.00 722.00 64.94 95.73 160.67
Page 59
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282.
Table letter FWeekly table
913 123 67.00 723.00 65.09 95.86 160.95
914 123 67.00 724.00 65.24 96.00 161.24
915 123 67.00 725.00 65.39 96.13 161.52
916 123 67.00 726.00 65.54 96.26 161.80
917 123 67.00 727.00 65.69 96.39 162.08
918 123 67.00 728.00 65.84 96.53 162.37
919 123 67.00 729.00 65.99 96.66 162.65
920 123 67.00 730.00 66.14 96.79 162.93
921 123 67.00 731.00 66.29 96.92 163.21
922 123 67.00 732.00 66.44 97.06 163.50
923 123 67.00 733.00 66.60 97.19 163.79
924 123 67.00 734.00 66.75 97.32 164.07
925 123 67.00 735.00 66.90 97.45 164.35
926 123 67.00 736.00 67.05 97.59 164.64
927 123 67.00 737.00 67.20 97.72 164.92
928 123 67.00 738.00 67.35 97.85 165.20
929 123 67.00 739.00 67.50 97.98 165.48
930 123 67.00 740.00 67.65 98.12 165.77
931 123 67.00 741.00 67.80 98.25 166.05
932 123 67.00 742.00 67.95 98.38 166.33
933 123 67.00 743.00 68.10 98.51 166.61
934 123 67.00 744.00 68.25 98.65 166.90
935 123 67.00 745.00 68.40 98.78 167.18
936 123 67.00 746.00 68.55 98.91 167.46
937 123 67.00 747.00 68.70 99.04 167.74
938 123 67.00 748.00 68.85 99.18 168.03
939 123 67.00 749.00 69.00 99.31 168.31
940 123 67.00 750.00 69.15 99.44 168.59
941 123 67.00 751.00 69.30 99.57 168.87
942 123 67.00 752.00 69.45 99.71 169.16
943 123 67.00 753.00 69.61 99.84 169.45
944 123 67.00 754.00 69.76 99.97 169.73
945 123 67.00 755.00 69.91 100.10 170.01
946 123 67.00 756.00 70.06 100.24 170.30
947 123 67.00 757.00 70.21 100.37 170.58
948 123 67.00 758.00 70.36 100.50 170.86
949 123 67.00 759.00 70.51 100.63 171.14
950 123 67.00 760.00 70.66 100.77 171.43
951 123 67.00 761.00 70.81 100.90 171.71
952 123 67.00 762.00 70.96 101.03 171.99
953 123 67.00 763.00 71.11 101.16 172.27
954 123 67.00 764.00 71.26 101.30 172.56
955 123 67.00 765.00 71.41 101.43 172.84
956 123 67.00 766.00 71.56 101.56 173.12
957 123 67.00 767.00 71.71 101.69 173.40
958 123 67.00 768.00 71.86 101.83 173.69
959 123 67.00 769.00 72.01 101.96 173.97
960 123 67.00 770.00 72.16 102.09 174.25
961 123 67.00 771.00 72.31 102.22 174.53
962 123 67.00 772.00 72.46 102.36 174.82
963 123 67.00 773.00 72.62 102.49 175.11
964 123 67.00 774.00 72.77 102.62 175.39
965 123 67.00 775.00 72.92 102.75 175.67
966 123 67.00 776.00 73.07 102.89 175.96
967 123 67.00 777.00 73.14 102.95 176.09
Page 60
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Monthly table standard rate NICs where
employer is eligible to claim Freeports employer
NIC relief for use from 6 April 2022 to 5 April 2023
Table letter F
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
Use this table for all employees aged 21 or over and
under State Pension age and Apprentices who are
aged over 25 whose employer is eligible to claim
Freeports employer NIC relief.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employees who are on an Approved Apprenticeship
scheme and under the age of 25
(go to Table letter H)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief
(go to Table letter L)
• employeeswhoareundertheageof21
(go to Table letter M)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘F’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Page 61
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.00 0.00 0.00
765 533 232.00 0.00 0.00 0.00 0.00
769 533 236.00 0.00 0.00 0.00 0.00
773 533 240.00 0.00 0.00 0.00 0.00
777 533 244.00 0.00 0.00 0.00 0.00
781 533 248.00 0.00 0.00 0.00 0.00
785 533 252.00 0.00 0.00 0.00 0.00
789 533 256.00 0.00 0.00 0.00 0.00
793 533 260.00 0.00 0.00 0.00 0.00
797 533 264.00 0.00 0.00 0.00 0.00
801 533 268.00 0.00 0.00 0.00 0.00
805 533 272.00 0.00 0.00 0.00 0.00
809 533 276.00 0.00 0.00 0.00 0.00
813 533 280.00 0.00 0.00 0.00 0.00
817 533 284.00 0.00 0.00 0.00 0.00
821 533 288.00 0.00 0.00 0.00 0.00
825 533 290.00 2.00 0.00 0.53 0.53
829 533 290.00 6.00 0.00 1.06 1.06
Page 62
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
833 533 290.00 10.00 0.00 1.59 1.59
837 533 290.00 14.00 0.00 2.12 2.12
841 533 290.00 18.00 0.00 2.65 2.65
845 533 290.00 22.00 0.00 3.18 3.18
849 533 290.00 26.00 0.00 3.71 3.71
853 533 290.00 30.00 0.00 4.24 4.24
857 533 290.00 34.00 0.00 4.77 4.77
861 533 290.00 38.00 0.00 5.30 5.30
865 533 290.00 42.00 0.00 5.83 5.83
869 533 290.00 46.00 0.00 6.36 6.36
873 533 290.00 50.00 0.00 6.89 6.89
877 533 290.00 54.00 0.00 7.42 7.42
881 533 290.00 58.00 0.00 7.95 7.95
885 533 290.00 62.00 0.00 8.48 8.48
889 533 290.00 66.00 0.00 9.01 9.01
893 533 290.00 70.00 0.00 9.54 9.54
897 533 290.00 74.00 0.00 10.07 10.07
901 533 290.00 78.00 0.00 10.60 10.60
905 533 290.00 82.00 0.00 11.13 11.13
909 533 290.00 86.00 0.00 11.66 11.66
913 533 290.00 90.00 0.00 12.19 12.19
917 533 290.00 94.00 0.00 12.72 12.72
921 533 290.00 98.00 0.00 13.25 13.25
925 533 290.00 102.00 0.00 13.78 13.78
929 533 290.00 106.00 0.00 14.31 14.31
933 533 290.00 110.00 0.00 14.84 14.84
937 533 290.00 114.00 0.00 15.37 15.37
941 533 290.00 118.00 0.00 15.90 15.90
945 533 290.00 122.00 0.00 16.43 16.43
949 533 290.00 126.00 0.00 16.96 16.96
953 533 290.00 130.00 0.00 17.49 17.49
957 533 290.00 134.00 0.00 18.02 18.02
961 533 290.00 138.00 0.00 18.55 18.55
965 533 290.00 142.00 0.00 19.08 19.08
969 533 290.00 146.00 0.00 19.61 19.61
973 533 290.00 150.00 0.00 20.14 20.14
977 533 290.00 154.00 0.00 20.67 20.67
981 533 290.00 158.00 0.00 21.20 21.20
985 533 290.00 162.00 0.00 21.73 21.73
989 533 290.00 166.00 0.00 22.26 22.26
993 533 290.00 170.00 0.00 22.79 22.79
997 533 290.00 174.00 0.00 23.32 23.32
1001 533 290.00 178.00 0.00 23.85 23.85
1005 533 290.00 182.00 0.00 24.38 24.38
1009 533 290.00 186.00 0.00 24.91 24.91
1013 533 290.00 190.00 0.00 25.44 25.44
1017 533 290.00 194.00 0.00 25.97 25.97
1021 533 290.00 198.00 0.00 26.50 26.50
1025 533 290.00 202.00 0.00 27.03 27.03
1029 533 290.00 206.00 0.00 27.56 27.56
1033 533 290.00 210.00 0.00 28.09 28.09
1037 533 290.00 214.00 0.00 28.62 28.62
1041 533 290.00 218.00 0.00 29.15 29.15
1045 533 290.00 222.00 0.00 29.68 29.68
1049 533 290.00 226.00 0.00 30.21 30.21
Page 63
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
1053 533 290.00 230.00 0.00 30.74 30.74
1057 533 290.00 234.00 0.00 31.27 31.27
1061 533 290.00 238.00 0.00 31.80 31.80
1065 533 290.00 242.00 0.00 32.33 32.33
1069 533 290.00 246.00 0.00 32.86 32.86
1073 533 290.00 250.00 0.00 33.39 33.39
1077 533 290.00 254.00 0.00 33.92 33.92
1081 533 290.00 258.00 0.00 34.45 34.45
1085 533 290.00 262.00 0.00 34.98 34.98
1089 533 290.00 266.00 0.00 35.51 35.51
1093 533 290.00 270.00 0.00 36.04 36.04
1097 533 290.00 274.00 0.00 36.57 36.57
1101 533 290.00 278.00 0.00 37.10 37.10
1105 533 290.00 282.00 0.00 37.63 37.63
1109 533 290.00 286.00 0.00 38.16 38.16
1113 533 290.00 290.00 0.00 38.69 38.69
1117 533 290.00 294.00 0.00 39.22 39.22
1121 533 290.00 298.00 0.00 39.75 39.75
1125 533 290.00 302.00 0.00 40.28 40.28
1129 533 290.00 306.00 0.00 40.81 40.81
1133 533 290.00 310.00 0.00 41.34 41.34
1137 533 290.00 314.00 0.00 41.87 41.87
1141 533 290.00 318.00 0.00 42.40 42.40
1145 533 290.00 322.00 0.00 42.93 42.93
1149 533 290.00 326.00 0.00 43.46 43.46
1153 533 290.00 330.00 0.00 43.99 43.99
1157 533 290.00 334.00 0.00 44.52 44.52
1161 533 290.00 338.00 0.00 45.05 45.05
1165 533 290.00 342.00 0.00 45.58 45.58
1169 533 290.00 346.00 0.00 46.11 46.11
1173 533 290.00 350.00 0.00 46.64 46.64
1177 533 290.00 354.00 0.00 47.17 47.17
1181 533 290.00 358.00 0.00 47.70 47.70
1185 533 290.00 362.00 0.00 48.23 48.23
1189 533 290.00 366.00 0.00 48.76 48.76
1193 533 290.00 370.00 0.00 49.29 49.29
1197 533 290.00 374.00 0.00 49.82 49.82
1201 533 290.00 378.00 0.00 50.35 50.35
1205 533 290.00 382.00 0.00 50.88 50.88
1209 533 290.00 386.00 0.00 51.41 51.41
1213 533 290.00 390.00 0.00 51.94 51.94
1217 533 290.00 394.00 0.00 52.47 52.47
1221 533 290.00 398.00 0.00 53.00 53.00
1225 533 290.00 402.00 0.00 53.53 53.53
1229 533 290.00 406.00 0.00 54.06 54.06
1233 533 290.00 410.00 0.00 54.59 54.59
1237 533 290.00 414.00 0.00 55.12 55.12
1241 533 290.00 418.00 0.00 55.65 55.65
1245 533 290.00 422.00 0.00 56.18 56.18
1249 533 290.00 426.00 0.00 56.71 56.71
1253 533 290.00 430.00 0.00 57.24 57.24
1257 533 290.00 434.00 0.00 57.77 57.77
1261 533 290.00 438.00 0.00 58.30 58.30
1265 533 290.00 442.00 0.00 58.83 58.83
1269 533 290.00 446.00 0.00 59.36 59.36
Page 64
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
1273 533 290.00 450.00 0.00 59.89 59.89
1277 533 290.00 454.00 0.00 60.42 60.42
1281 533 290.00 458.00 0.00 60.95 60.95
1285 533 290.00 462.00 0.00 61.48 61.48
1289 533 290.00 466.00 0.00 62.01 62.01
1293 533 290.00 470.00 0.00 62.54 62.54
1297 533 290.00 474.00 0.00 63.07 63.07
1301 533 290.00 478.00 0.00 63.60 63.60
1305 533 290.00 482.00 0.00 64.13 64.13
1309 533 290.00 486.00 0.00 64.66 64.66
1313 533 290.00 490.00 0.00 65.19 65.19
1317 533 290.00 494.00 0.00 65.72 65.72
1321 533 290.00 498.00 0.00 66.25 66.25
1325 533 290.00 502.00 0.00 66.78 66.78
1329 533 290.00 506.00 0.00 67.31 67.31
1333 533 290.00 510.00 0.00 67.84 67.84
1337 533 290.00 514.00 0.00 68.37 68.37
1341 533 290.00 518.00 0.00 68.90 68.90
1345 533 290.00 522.00 0.00 69.43 69.43
1349 533 290.00 526.00 0.00 69.96 69.96
1353 533 290.00 530.00 0.00 70.49 70.49
1357 533 290.00 534.00 0.00 71.02 71.02
1361 533 290.00 538.00 0.00 71.55 71.55
1365 533 290.00 542.00 0.00 72.08 72.08
1369 533 290.00 546.00 0.00 72.61 72.61
1373 533 290.00 550.00 0.00 73.14 73.14
1377 533 290.00 554.00 0.00 73.67 73.67
1381 533 290.00 558.00 0.00 74.20 74.20
1385 533 290.00 562.00 0.00 74.73 74.73
1389 533 290.00 566.00 0.00 75.26 75.26
1393 533 290.00 570.00 0.00 75.79 75.79
1397 533 290.00 574.00 0.00 76.32 76.32
1401 533 290.00 578.00 0.00 76.85 76.85
1405 533 290.00 582.00 0.00 77.38 77.38
1409 533 290.00 586.00 0.00 77.91 77.91
1413 533 290.00 590.00 0.00 78.44 78.44
1417 533 290.00 594.00 0.00 78.97 78.97
1421 533 290.00 598.00 0.00 79.50 79.50
1425 533 290.00 602.00 0.00 80.03 80.03
1429 533 290.00 606.00 0.00 80.56 80.56
1433 533 290.00 610.00 0.00 81.09 81.09
1437 533 290.00 614.00 0.00 81.62 81.62
1441 533 290.00 618.00 0.00 82.15 82.15
1445 533 290.00 622.00 0.00 82.68 82.68
1449 533 290.00 626.00 0.00 83.21 83.21
1453 533 290.00 630.00 0.00 83.74 83.74
1457 533 290.00 634.00 0.00 84.27 84.27
1461 533 290.00 638.00 0.00 84.80 84.80
1465 533 290.00 642.00 0.00 85.33 85.33
1469 533 290.00 646.00 0.00 85.86 85.86
1473 533 290.00 650.00 0.00 86.39 86.39
1477 533 290.00 654.00 0.00 86.92 86.92
1481 533 290.00 658.00 0.00 87.45 87.45
1485 533 290.00 662.00 0.00 87.98 87.98
1489 533 290.00 666.00 0.00 88.51 88.51
Page 65
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
1493 533 290.00 670.00 0.00 89.04 89.04
1497 533 290.00 674.00 0.00 89.57 89.57
1501 533 290.00 678.00 0.00 90.10 90.10
1505 533 290.00 682.00 0.00 90.63 90.63
1509 533 290.00 686.00 0.00 91.16 91.16
1513 533 290.00 690.00 0.00 91.69 91.69
1517 533 290.00 694.00 0.00 92.22 92.22
1521 533 290.00 698.00 0.00 92.75 92.75
1525 533 290.00 702.00 0.00 93.28 93.28
1529 533 290.00 706.00 0.00 93.81 93.81
1533 533 290.00 710.00 0.00 94.34 94.34
1537 533 290.00 714.00 0.00 94.87 94.87
1541 533 290.00 718.00 0.00 95.40 95.40
1545 533 290.00 722.00 0.00 95.93 95.93
1549 533 290.00 726.00 0.00 96.46 96.46
1553 533 290.00 730.00 0.00 96.99 96.99
1557 533 290.00 734.00 0.00 97.52 97.52
1561 533 290.00 738.00 0.00 98.05 98.05
1565 533 290.00 742.00 0.00 98.58 98.58
1569 533 290.00 746.00 0.00 99.11 99.11
1573 533 290.00 750.00 0.00 99.64 99.64
1577 533 290.00 754.00 0.00 100.17 100.17
1581 533 290.00 758.00 0.00 100.70 100.70
1585 533 290.00 762.00 0.00 101.23 101.23
1589 533 290.00 766.00 0.00 101.76 101.76
1593 533 290.00 770.00 0.00 102.29 102.29
1597 533 290.00 774.00 0.00 102.82 102.82
1601 533 290.00 778.00 0.00 103.35 103.35
1605 533 290.00 782.00 0.00 103.88 103.88
1609 533 290.00 786.00 0.00 104.41 104.41
1613 533 290.00 790.00 0.00 104.94 104.94
1617 533 290.00 794.00 0.00 105.47 105.47
1621 533 290.00 798.00 0.00 106.00 106.00
1625 533 290.00 802.00 0.00 106.53 106.53
1629 533 290.00 806.00 0.00 107.06 107.06
1633 533 290.00 810.00 0.00 107.59 107.59
1637 533 290.00 814.00 0.00 108.12 108.12
1641 533 290.00 818.00 0.00 108.65 108.65
1645 533 290.00 822.00 0.00 109.18 109.18
1649 533 290.00 826.00 0.00 109.71 109.71
1653 533 290.00 830.00 0.00 110.24 110.24
1657 533 290.00 834.00 0.00 110.77 110.77
1661 533 290.00 838.00 0.00 111.30 111.30
1665 533 290.00 842.00 0.00 111.83 111.83
1669 533 290.00 846.00 0.00 112.36 112.36
1673 533 290.00 850.00 0.00 112.89 112.89
1677 533 290.00 854.00 0.00 113.42 113.42
1681 533 290.00 858.00 0.00 113.95 113.95
1685 533 290.00 862.00 0.00 114.48 114.48
1689 533 290.00 866.00 0.00 115.01 115.01
1693 533 290.00 870.00 0.00 115.54 115.54
1697 533 290.00 874.00 0.00 116.07 116.07
1701 533 290.00 878.00 0.00 116.60 116.60
1705 533 290.00 882.00 0.00 117.13 117.13
1709 533 290.00 886.00 0.00 117.66 117.66
Page 66
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
1713 533 290.00 890.00 0.00 118.19 118.19
1717 533 290.00 894.00 0.00 118.72 118.72
1721 533 290.00 898.00 0.00 119.25 119.25
1725 533 290.00 902.00 0.00 119.78 119.78
1729 533 290.00 906.00 0.00 120.31 120.31
1733 533 290.00 910.00 0.00 120.84 120.84
1737 533 290.00 914.00 0.00 121.37 121.37
1741 533 290.00 918.00 0.00 121.90 121.90
1745 533 290.00 922.00 0.00 122.43 122.43
1749 533 290.00 926.00 0.00 122.96 122.96
1753 533 290.00 930.00 0.00 123.49 123.49
1757 533 290.00 934.00 0.00 124.02 124.02
1761 533 290.00 938.00 0.00 124.55 124.55
1765 533 290.00 942.00 0.00 125.08 125.08
1769 533 290.00 946.00 0.00 125.61 125.61
1773 533 290.00 950.00 0.00 126.14 126.14
1777 533 290.00 954.00 0.00 126.67 126.67
1781 533 290.00 958.00 0.00 127.20 127.20
1785 533 290.00 962.00 0.00 127.73 127.73
1789 533 290.00 966.00 0.00 128.26 128.26
1793 533 290.00 970.00 0.00 128.79 128.79
1797 533 290.00 974.00 0.00 129.32 129.32
1801 533 290.00 978.00 0.00 129.85 129.85
1805 533 290.00 982.00 0.00 130.38 130.38
1809 533 290.00 986.00 0.00 130.91 130.91
1813 533 290.00 990.00 0.00 131.44 131.44
1817 533 290.00 994.00 0.00 131.97 131.97
1821 533 290.00 998.00 0.00 132.50 132.50
1825 533 290.00 1002.00 0.00 133.03 133.03
1829 533 290.00 1006.00 0.00 133.56 133.56
1833 533 290.00 1010.00 0.00 134.09 134.09
1837 533 290.00 1014.00 0.00 134.62 134.62
1841 533 290.00 1018.00 0.00 135.15 135.15
1845 533 290.00 1022.00 0.00 135.68 135.68
1849 533 290.00 1026.00 0.00 136.21 136.21
1853 533 290.00 1030.00 0.00 136.74 136.74
1857 533 290.00 1034.00 0.00 137.27 137.27
1861 533 290.00 1038.00 0.00 137.80 137.80
1865 533 290.00 1042.00 0.00 138.33 138.33
1869 533 290.00 1046.00 0.00 138.86 138.86
1873 533 290.00 1050.00 0.00 139.39 139.39
1877 533 290.00 1054.00 0.00 139.92 139.92
1881 533 290.00 1058.00 0.00 140.45 140.45
1885 533 290.00 1062.00 0.00 140.98 140.98
1889 533 290.00 1066.00 0.00 141.51 141.51
1893 533 290.00 1070.00 0.00 142.04 142.04
1897 533 290.00 1074.00 0.00 142.57 142.57
1901 533 290.00 1078.00 0.00 143.10 143.10
1905 533 290.00 1082.00 0.00 143.63 143.63
1909 533 290.00 1086.00 0.00 144.16 144.16
1913 533 290.00 1090.00 0.00 144.69 144.69
1917 533 290.00 1094.00 0.00 145.22 145.22
1921 533 290.00 1098.00 0.00 145.75 145.75
1925 533 290.00 1102.00 0.00 146.28 146.28
1929 533 290.00 1106.00 0.00 146.81 146.81
Page 67
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
1933 533 290.00 1110.00 0.00 147.34 147.34
1937 533 290.00 1114.00 0.00 147.87 147.87
1941 533 290.00 1118.00 0.00 148.40 148.40
1945 533 290.00 1122.00 0.00 148.93 148.93
1949 533 290.00 1126.00 0.00 149.46 149.46
1953 533 290.00 1130.00 0.00 149.99 149.99
1957 533 290.00 1134.00 0.00 150.52 150.52
1961 533 290.00 1138.00 0.00 151.05 151.05
1965 533 290.00 1142.00 0.00 151.58 151.58
1969 533 290.00 1146.00 0.00 152.11 152.11
1973 533 290.00 1150.00 0.00 152.64 152.64
1977 533 290.00 1154.00 0.00 153.17 153.17
1981 533 290.00 1158.00 0.00 153.70 153.70
1985 533 290.00 1162.00 0.00 154.23 154.23
1989 533 290.00 1166.00 0.00 154.76 154.76
1993 533 290.00 1170.00 0.00 155.29 155.29
1997 533 290.00 1174.00 0.00 155.82 155.82
2001 533 290.00 1178.00 0.00 156.35 156.35
2005 533 290.00 1182.00 0.00 156.88 156.88
2009 533 290.00 1186.00 0.00 157.41 157.41
2013 533 290.00 1190.00 0.00 157.94 157.94
2017 533 290.00 1194.00 0.00 158.47 158.47
2021 533 290.00 1198.00 0.00 159.00 159.00
2025 533 290.00 1202.00 0.00 159.53 159.53
2029 533 290.00 1206.00 0.00 160.06 160.06
2033 533 290.00 1210.00 0.00 160.59 160.59
2037 533 290.00 1214.00 0.00 161.12 161.12
2041 533 290.00 1218.00 0.00 161.65 161.65
2045 533 290.00 1222.00 0.00 162.18 162.18
2049 533 290.00 1226.00 0.00 162.71 162.71
2053 533 290.00 1230.00 0.00 163.24 163.24
2057 533 290.00 1234.00 0.00 163.77 163.77
2061 533 290.00 1238.00 0.00 164.30 164.30
2065 533 290.00 1242.00 0.00 164.83 164.83
2069 533 290.00 1246.00 0.00 165.36 165.36
2073 533 290.00 1250.00 0.00 165.89 165.89
2077 533 290.00 1254.00 0.00 166.42 166.42
2081 533 290.00 1258.00 0.00 166.95 166.95
2085 533 290.00 1262.00 0.60 167.48 168.08
2089 533 290.00 1266.00 1.20 168.01 169.21
2093 533 290.00 1270.00 1.81 168.54 170.35
2097 533 290.00 1274.00 2.41 169.07 171.48
2101 533 290.00 1278.00 3.01 169.60 172.61
2105 533 290.00 1282.00 3.61 170.13 173.74
2109 533 290.00 1286.00 4.21 170.66 174.87
2113 533 290.00 1290.00 4.82 171.19 176.01
2117 533 290.00 1294.00 5.42 171.72 177.14
2121 533 290.00 1298.00 6.02 172.25 178.27
2125 533 290.00 1302.00 6.62 172.78 179.40
2129 533 290.00 1306.00 7.22 173.31 180.53
2133 533 290.00 1310.00 7.83 173.84 181.67
2137 533 290.00 1314.00 8.43 174.37 182.80
2141 533 290.00 1318.00 9.03 174.90 183.93
2145 533 290.00 1322.00 9.63 175.43 185.06
2149 533 290.00 1326.00 10.23 175.96 186.19
Page 68
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
2153 533 290.00 1330.00 10.84 176.49 187.33
2157 533 290.00 1334.00 11.44 177.02 188.46
2161 533 290.00 1338.00 12.04 177.55 189.59
2165 533 290.00 1342.00 12.64 178.08 190.72
2169 533 290.00 1346.00 13.24 178.61 191.85
2173 533 290.00 1350.00 13.85 179.14 192.99
2177 533 290.00 1354.00 14.45 179.67 194.12
2181 533 290.00 1358.00 15.05 180.20 195.25
2185 533 290.00 1362.00 15.65 180.73 196.38
2189 533 290.00 1366.00 16.25 181.26 197.51
2193 533 290.00 1370.00 16.86 181.79 198.65
2197 533 290.00 1374.00 17.46 182.32 199.78
2201 533 290.00 1378.00 18.06 182.85 200.91
2205 533 290.00 1382.00 18.66 183.38 202.04
2209 533 290.00 1386.00 19.26 183.91 203.17
2213 533 290.00 1390.00 19.87 184.44 204.31
2217 533 290.00 1394.00 20.47 184.97 205.44
2221 533 290.00 1398.00 21.07 185.50 206.57
2225 533 290.00 1402.00 21.67 186.03 207.70
2229 533 290.00 1406.00 22.27 186.56 208.83
2233 533 290.00 1410.00 22.88 187.09 209.97
2237 533 290.00 1414.00 23.48 187.62 211.10
2241 533 290.00 1418.00 24.08 188.15 212.23
2245 533 290.00 1422.00 24.68 188.68 213.36
2249 533 290.00 1426.00 25.28 189.21 214.49
2253 533 290.00 1430.00 25.89 189.74 215.63
2257 533 290.00 1434.00 26.49 190.27 216.76
2261 533 290.00 1438.00 27.09 190.80 217.89
2265 533 290.00 1442.00 27.69 191.33 219.02
2269 533 290.00 1446.00 28.29 191.86 220.15
2273 533 290.00 1450.00 28.90 192.39 221.29
2277 533 290.00 1454.00 29.50 192.92 222.42
2281 533 290.00 1458.00 30.10 193.45 223.55
2285 533 290.00 1462.00 30.70 193.98 224.68
2289 533 290.00 1466.00 31.30 194.51 225.81
2293 533 290.00 1470.00 31.91 195.04 226.95
2297 533 290.00 1474.00 32.51 195.57 228.08
2301 533 290.00 1478.00 33.11 196.10 229.21
2305 533 290.00 1482.00 33.71 196.63 230.34
2309 533 290.00 1486.00 34.31 197.16 231.47
2313 533 290.00 1490.00 34.92 197.69 232.61
2317 533 290.00 1494.00 35.52 198.22 233.74
2321 533 290.00 1498.00 36.12 198.75 234.87
2325 533 290.00 1502.00 36.72 199.28 236.00
2329 533 290.00 1506.00 37.32 199.81 237.13
2333 533 290.00 1510.00 37.93 200.34 238.27
2337 533 290.00 1514.00 38.53 200.87 239.40
2341 533 290.00 1518.00 39.13 201.40 240.53
2345 533 290.00 1522.00 39.73 201.93 241.66
2349 533 290.00 1526.00 40.33 202.46 242.79
2353 533 290.00 1530.00 40.94 202.99 243.93
2357 533 290.00 1534.00 41.54 203.52 245.06
2361 533 290.00 1538.00 42.14 204.05 246.19
2365 533 290.00 1542.00 42.74 204.58 247.32
2369 533 290.00 1546.00 43.34 205.11 248.45
Page 69
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
2373 533 290.00 1550.00 43.95 205.64 249.59
2377 533 290.00 1554.00 44.55 206.17 250.72
2381 533 290.00 1558.00 45.15 206.70 251.85
2385 533 290.00 1562.00 45.75 207.23 252.98
2389 533 290.00 1566.00 46.35 207.76 254.11
2393 533 290.00 1570.00 46.96 208.29 255.25
2397 533 290.00 1574.00 47.56 208.82 256.38
2401 533 290.00 1578.00 48.16 209.35 257.51
2405 533 290.00 1582.00 48.76 209.88 258.64
2409 533 290.00 1586.00 49.36 210.41 259.77
2413 533 290.00 1590.00 49.97 210.94 260.91
2417 533 290.00 1594.00 50.57 211.47 262.04
2421 533 290.00 1598.00 51.17 212.00 263.17
2425 533 290.00 1602.00 51.77 212.53 264.30
2429 533 290.00 1606.00 52.37 213.06 265.43
2433 533 290.00 1610.00 52.98 213.59 266.57
2437 533 290.00 1614.00 53.58 214.12 267.70
2441 533 290.00 1618.00 54.18 214.65 268.83
2445 533 290.00 1622.00 54.78 215.18 269.96
2449 533 290.00 1626.00 55.38 215.71 271.09
2453 533 290.00 1630.00 55.99 216.24 272.23
2457 533 290.00 1634.00 56.59 216.77 273.36
2461 533 290.00 1638.00 57.19 217.30 274.49
2465 533 290.00 1642.00 57.79 217.83 275.62
2469 533 290.00 1646.00 58.39 218.36 276.75
2473 533 290.00 1650.00 59.00 218.89 277.89
2477 533 290.00 1654.00 59.60 219.42 279.02
2481 533 290.00 1658.00 60.20 219.95 280.15
2485 533 290.00 1662.00 60.80 220.48 281.28
2489 533 290.00 1666.00 61.40 221.01 282.41
2493 533 290.00 1670.00 62.01 221.54 283.55
2497 533 290.00 1674.00 62.61 222.07 284.68
2501 533 290.00 1678.00 63.21 222.60 285.81
2505 533 290.00 1682.00 63.81 223.13 286.94
2509 533 290.00 1686.00 64.41 223.66 288.07
2513 533 290.00 1690.00 65.02 224.19 289.21
2517 533 290.00 1694.00 65.62 224.72 290.34
2521 533 290.00 1698.00 66.22 225.25 291.47
2525 533 290.00 1702.00 66.82 225.78 292.60
2529 533 290.00 1706.00 67.42 226.31 293.73
2533 533 290.00 1710.00 68.03 226.84 294.87
2537 533 290.00 1714.00 68.63 227.37 296.00
2541 533 290.00 1718.00 69.23 227.90 297.13
2545 533 290.00 1722.00 69.83 228.43 298.26
2549 533 290.00 1726.00 70.43 228.96 299.39
2553 533 290.00 1730.00 71.04 229.49 300.53
2557 533 290.00 1734.00 71.64 230.02 301.66
2561 533 290.00 1738.00 72.24 230.55 302.79
2565 533 290.00 1742.00 72.84 231.08 303.92
2569 533 290.00 1746.00 73.44 231.61 305.05
2573 533 290.00 1750.00 74.05 232.14 306.19
2577 533 290.00 1754.00 74.65 232.67 307.32
2581 533 290.00 1758.00 75.25 233.20 308.45
2585 533 290.00 1762.00 75.85 233.73 309.58
2589 533 290.00 1766.00 76.45 234.26 310.71
Page 70
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
2593 533 290.00 1770.00 77.06 234.79 311.85
2597 533 290.00 1774.00 77.66 235.32 312.98
2601 533 290.00 1778.00 78.26 235.85 314.11
2605 533 290.00 1782.00 78.86 236.38 315.24
2609 533 290.00 1786.00 79.46 236.91 316.37
2613 533 290.00 1790.00 80.07 237.44 317.51
2617 533 290.00 1794.00 80.67 237.97 318.64
2621 533 290.00 1798.00 81.27 238.50 319.77
2625 533 290.00 1802.00 81.87 239.03 320.90
2629 533 290.00 1806.00 82.47 239.56 322.03
2633 533 290.00 1810.00 83.08 240.09 323.17
2637 533 290.00 1814.00 83.68 240.62 324.30
2641 533 290.00 1818.00 84.28 241.15 325.43
2645 533 290.00 1822.00 84.88 241.68 326.56
2649 533 290.00 1826.00 85.48 242.21 327.69
2653 533 290.00 1830.00 86.09 242.74 328.83
2657 533 290.00 1834.00 86.69 243.27 329.96
2661 533 290.00 1838.00 87.29 243.80 331.09
2665 533 290.00 1842.00 87.89 244.33 332.22
2669 533 290.00 1846.00 88.49 244.86 333.35
2673 533 290.00 1850.00 89.10 245.39 334.49
2677 533 290.00 1854.00 89.70 245.92 335.62
2681 533 290.00 1858.00 90.30 246.45 336.75
2685 533 290.00 1862.00 90.90 246.98 337.88
2689 533 290.00 1866.00 91.50 247.51 339.01
2693 533 290.00 1870.00 92.11 248.04 340.15
2697 533 290.00 1874.00 92.71 248.57 341.28
2701 533 290.00 1878.00 93.31 249.10 342.41
2705 533 290.00 1882.00 93.91 249.63 343.54
2709 533 290.00 1886.00 94.51 250.16 344.67
2713 533 290.00 1890.00 95.12 250.69 345.81
2717 533 290.00 1894.00 95.72 251.22 346.94
2721 533 290.00 1898.00 96.32 251.75 348.07
2725 533 290.00 1902.00 96.92 252.28 349.20
2729 533 290.00 1906.00 97.52 252.81 350.33
2733 533 290.00 1910.00 98.13 253.34 351.47
2737 533 290.00 1914.00 98.73 253.87 352.60
2741 533 290.00 1918.00 99.33 254.40 353.73
2745 533 290.00 1922.00 99.93 254.93 354.86
2749 533 290.00 1926.00 100.53 255.46 355.99
2753 533 290.00 1930.00 101.14 255.99 357.13
2757 533 290.00 1934.00 101.74 256.52 358.26
2761 533 290.00 1938.00 102.34 257.05 359.39
2765 533 290.00 1942.00 102.94 257.58 360.52
2769 533 290.00 1946.00 103.54 258.11 361.65
2773 533 290.00 1950.00 104.15 258.64 362.79
2777 533 290.00 1954.00 104.75 259.17 363.92
2781 533 290.00 1958.00 105.35 259.70 365.05
2785 533 290.00 1962.00 105.95 260.23 366.18
2789 533 290.00 1966.00 106.55 260.76 367.31
2793 533 290.00 1970.00 107.16 261.29 368.45
2797 533 290.00 1974.00 107.76 261.82 369.58
2801 533 290.00 1978.00 108.36 262.35 370.71
2805 533 290.00 1982.00 108.96 262.88 371.84
2809 533 290.00 1986.00 109.56 263.41 372.97
Page 71
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
2813 533 290.00 1990.00 110.17 263.94 374.11
2817 533 290.00 1994.00 110.77 264.47 375.24
2821 533 290.00 1998.00 111.37 265.00 376.37
2825 533 290.00 2002.00 111.97 265.53 377.50
2829 533 290.00 2006.00 112.57 266.06 378.63
2833 533 290.00 2010.00 113.18 266.59 379.77
2837 533 290.00 2014.00 113.78 267.12 380.90
2841 533 290.00 2018.00 114.38 267.65 382.03
2845 533 290.00 2022.00 114.98 268.18 383.16
2849 533 290.00 2026.00 115.58 268.71 384.29
2853 533 290.00 2030.00 116.19 269.24 385.43
2857 533 290.00 2034.00 116.79 269.77 386.56
2861 533 290.00 2038.00 117.39 270.30 387.69
2865 533 290.00 2042.00 117.99 270.83 388.82
2869 533 290.00 2046.00 118.59 271.36 389.95
2873 533 290.00 2050.00 119.20 271.89 391.09
2877 533 290.00 2054.00 119.80 272.42 392.22
2881 533 290.00 2058.00 120.40 272.95 393.35
2885 533 290.00 2062.00 121.00 273.48 394.48
2889 533 290.00 2066.00 121.60 274.01 395.61
2893 533 290.00 2070.00 122.21 274.54 396.75
2897 533 290.00 2074.00 122.81 275.07 397.88
2901 533 290.00 2078.00 123.41 275.60 399.01
2905 533 290.00 2082.00 124.01 276.13 400.14
2909 533 290.00 2086.00 124.61 276.66 401.27
2913 533 290.00 2090.00 125.22 277.19 402.41
2917 533 290.00 2094.00 125.82 277.72 403.54
2921 533 290.00 2098.00 126.42 278.25 404.67
2925 533 290.00 2102.00 127.02 278.78 405.80
2929 533 290.00 2106.00 127.62 279.31 406.93
2933 533 290.00 2110.00 128.23 279.84 408.07
2937 533 290.00 2114.00 128.83 280.37 409.20
2941 533 290.00 2118.00 129.43 280.90 410.33
2945 533 290.00 2122.00 130.03 281.43 411.46
2949 533 290.00 2126.00 130.63 281.96 412.59
2953 533 290.00 2130.00 131.24 282.49 413.73
2957 533 290.00 2134.00 131.84 283.02 414.86
2961 533 290.00 2138.00 132.44 283.55 415.99
2965 533 290.00 2142.00 133.04 284.08 417.12
2969 533 290.00 2146.00 133.64 284.61 418.25
2973 533 290.00 2150.00 134.25 285.14 419.39
2977 533 290.00 2154.00 134.85 285.67 420.52
2981 533 290.00 2158.00 135.45 286.20 421.65
2985 533 290.00 2162.00 136.05 286.73 422.78
2989 533 290.00 2166.00 136.65 287.26 423.91
2993 533 290.00 2170.00 137.26 287.79 425.05
2997 533 290.00 2174.00 137.86 288.32 426.18
3001 533 290.00 2178.00 138.46 288.85 427.31
3005 533 290.00 2182.00 139.06 289.38 428.44
3009 533 290.00 2186.00 139.66 289.91 429.57
3013 533 290.00 2190.00 140.27 290.44 430.71
3017 533 290.00 2194.00 140.87 290.97 431.84
3021 533 290.00 2198.00 141.47 291.50 432.97
3025 533 290.00 2202.00 142.07 292.03 434.10
3029 533 290.00 2206.00 142.67 292.56 435.23
Page 72
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
3033 533 290.00 2210.00 143.28 293.09 436.37
3037 533 290.00 2214.00 143.88 293.62 437.50
3041 533 290.00 2218.00 144.48 294.15 438.63
3045 533 290.00 2222.00 145.08 294.68 439.76
3049 533 290.00 2226.00 145.68 295.21 440.89
3053 533 290.00 2230.00 146.29 295.74 442.03
3057 533 290.00 2234.00 146.89 296.27 443.16
3061 533 290.00 2238.00 147.49 296.80 444.29
3065 533 290.00 2242.00 148.09 297.33 445.42
3069 533 290.00 2246.00 148.69 297.86 446.55
3073 533 290.00 2250.00 149.30 298.39 447.69
3077 533 290.00 2254.00 149.90 298.92 448.82
3081 533 290.00 2258.00 150.50 299.45 449.95
3085 533 290.00 2262.00 151.10 299.98 451.08
3089 533 290.00 2266.00 151.70 300.51 452.21
3093 533 290.00 2270.00 152.31 301.04 453.35
3097 533 290.00 2274.00 152.91 301.57 454.48
3101 533 290.00 2278.00 153.51 302.10 455.61
3105 533 290.00 2282.00 154.11 302.63 456.74
3109 533 290.00 2286.00 154.71 303.16 457.87
3113 533 290.00 2290.00 155.32 303.69 459.01
3117 533 290.00 2294.00 155.92 304.22 460.14
3121 533 290.00 2298.00 156.52 304.75 461.27
3125 533 290.00 2302.00 157.12 305.28 462.40
3129 533 290.00 2306.00 157.72 305.81 463.53
3133 533 290.00 2310.00 158.33 306.34 464.67
3137 533 290.00 2314.00 158.93 306.87 465.80
3141 533 290.00 2318.00 159.53 307.40 466.93
3145 533 290.00 2322.00 160.13 307.93 468.06
3149 533 290.00 2326.00 160.73 308.46 469.19
3153 533 290.00 2330.00 161.34 308.99 470.33
3157 533 290.00 2334.00 161.94 309.52 471.46
3161 533 290.00 2338.00 162.54 310.05 472.59
3165 533 290.00 2342.00 163.14 310.58 473.72
3169 533 290.00 2346.00 163.74 311.11 474.85
3173 533 290.00 2350.00 164.35 311.64 475.99
3177 533 290.00 2354.00 164.95 312.17 477.12
3181 533 290.00 2358.00 165.55 312.70 478.25
3185 533 290.00 2362.00 166.15 313.23 479.38
3189 533 290.00 2366.00 166.75 313.76 480.51
3193 533 290.00 2370.00 167.36 314.29 481.65
3197 533 290.00 2374.00 167.96 314.82 482.78
3201 533 290.00 2378.00 168.56 315.35 483.91
3205 533 290.00 2382.00 169.16 315.88 485.04
3209 533 290.00 2386.00 169.76 316.41 486.17
3213 533 290.00 2390.00 170.37 316.94 487.31
3217 533 290.00 2394.00 170.97 317.47 488.44
3221 533 290.00 2398.00 171.57 318.00 489.57
3225 533 290.00 2402.00 172.17 318.53 490.70
3229 533 290.00 2406.00 172.77 319.06 491.83
3233 533 290.00 2410.00 173.38 319.59 492.97
3237 533 290.00 2414.00 173.98 320.12 494.10
3241 533 290.00 2418.00 174.58 320.65 495.23
3245 533 290.00 2422.00 175.18 321.18 496.36
3249 533 290.00 2426.00 175.78 321.71 497.49
Page 73
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
3253 533 290.00 2430.00 176.39 322.24 498.63
3257 533 290.00 2434.00 176.99 322.77 499.76
3261 533 290.00 2438.00 177.59 323.30 500.89
3265 533 290.00 2442.00 178.19 323.83 502.02
3269 533 290.00 2446.00 178.79 324.36 503.15
3273 533 290.00 2450.00 179.40 324.89 504.29
3277 533 290.00 2454.00 180.00 325.42 505.42
3281 533 290.00 2458.00 180.60 325.95 506.55
3285 533 290.00 2462.00 181.20 326.48 507.68
3289 533 290.00 2466.00 181.80 327.01 508.81
3293 533 290.00 2470.00 182.41 327.54 509.95
3297 533 290.00 2474.00 183.01 328.07 511.08
3301 533 290.00 2478.00 183.61 328.60 512.21
3305 533 290.00 2482.00 184.21 329.13 513.34
3309 533 290.00 2486.00 184.81 329.66 514.47
3313 533 290.00 2490.00 185.42 330.19 515.61
3317 533 290.00 2494.00 186.02 330.72 516.74
3321 533 290.00 2498.00 186.62 331.25 517.87
3325 533 290.00 2502.00 187.22 331.78 519.00
3329 533 290.00 2506.00 187.82 332.31 520.13
3333 533 290.00 2510.00 188.43 332.84 521.27
3337 533 290.00 2514.00 189.03 333.37 522.40
3341 533 290.00 2518.00 189.63 333.90 523.53
3345 533 290.00 2522.00 190.23 334.43 524.66
3349 533 290.00 2526.00 190.83 334.96 525.79
3353 533 290.00 2530.00 191.44 335.49 526.93
3357 533 290.00 2534.00 192.04 336.02 528.06
3361 533 290.00 2538.00 192.64 336.55 529.19
3365 533 290.00 2542.00 193.24 337.08 530.32
3369 533 290.00 2546.00 193.84 337.61 531.45
3373 533 290.00 2550.00 194.45 338.14 532.59
3377 533 290.00 2554.00 195.05 338.67 533.72
3381 533 290.00 2558.00 195.65 339.20 534.85
3385 533 290.00 2562.00 196.25 339.73 535.98
3389 533 290.00 2566.00 196.85 340.26 537.11
3393 533 290.00 2570.00 197.46 340.79 538.25
3397 533 290.00 2574.00 198.06 341.32 539.38
3401 533 290.00 2578.00 198.66 341.85 540.51
3405 533 290.00 2582.00 199.26 342.38 541.64
3409 533 290.00 2586.00 199.86 342.91 542.77
3413 533 290.00 2590.00 200.47 343.44 543.91
3417 533 290.00 2594.00 201.07 343.97 545.04
3421 533 290.00 2598.00 201.67 344.50 546.17
3425 533 290.00 2602.00 202.27 345.03 547.30
3429 533 290.00 2606.00 202.87 345.56 548.43
3433 533 290.00 2610.00 203.48 346.09 549.57
3437 533 290.00 2614.00 204.08 346.62 550.70
3441 533 290.00 2618.00 204.68 347.15 551.83
3445 533 290.00 2622.00 205.28 347.68 552.96
3449 533 290.00 2626.00 205.88 348.21 554.09
3453 533 290.00 2630.00 206.49 348.74 555.23
3457 533 290.00 2634.00 207.09 349.27 556.36
3461 533 290.00 2638.00 207.69 349.80 557.49
3465 533 290.00 2642.00 208.29 350.33 558.62
3469 533 290.00 2646.00 208.89 350.86 559.75
Page 74
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
3473 533 290.00 2650.00 209.50 351.39 560.89
3477 533 290.00 2654.00 210.10 351.92 562.02
3481 533 290.00 2658.00 210.70 352.45 563.15
3485 533 290.00 2662.00 211.30 352.98 564.28
3489 533 290.00 2666.00 211.90 353.51 565.41
3493 533 290.00 2670.00 212.51 354.04 566.55
3497 533 290.00 2674.00 213.11 354.57 567.68
3501 533 290.00 2678.00 213.71 355.10 568.81
3505 533 290.00 2682.00 214.31 355.63 569.94
3509 533 290.00 2686.00 214.91 356.16 571.07
3513 533 290.00 2690.00 215.52 356.69 572.21
3517 533 290.00 2694.00 216.12 357.22 573.34
3521 533 290.00 2698.00 216.72 357.75 574.47
3525 533 290.00 2702.00 217.32 358.28 575.60
3529 533 290.00 2706.00 217.92 358.81 576.73
3533 533 290.00 2710.00 218.53 359.34 577.87
3537 533 290.00 2714.00 219.13 359.87 579.00
3541 533 290.00 2718.00 219.73 360.40 580.13
3545 533 290.00 2722.00 220.33 360.93 581.26
3549 533 290.00 2726.00 220.93 361.46 582.39
3553 533 290.00 2730.00 221.54 361.99 583.53
3557 533 290.00 2734.00 222.14 362.52 584.66
3561 533 290.00 2738.00 222.74 363.05 585.79
3565 533 290.00 2742.00 223.34 363.58 586.92
3569 533 290.00 2746.00 223.94 364.11 588.05
3573 533 290.00 2750.00 224.55 364.64 589.19
3577 533 290.00 2754.00 225.15 365.17 590.32
3581 533 290.00 2758.00 225.75 365.70 591.45
3585 533 290.00 2762.00 226.35 366.23 592.58
3589 533 290.00 2766.00 226.95 366.76 593.71
3593 533 290.00 2770.00 227.56 367.29 594.85
3597 533 290.00 2774.00 228.16 367.82 595.98
3601 533 290.00 2778.00 228.76 368.35 597.11
3605 533 290.00 2782.00 229.36 368.88 598.24
3609 533 290.00 2786.00 229.96 369.41 599.37
3613 533 290.00 2790.00 230.57 369.94 600.51
3617 533 290.00 2794.00 231.17 370.47 601.64
3621 533 290.00 2798.00 231.77 371.00 602.77
3625 533 290.00 2802.00 232.37 371.53 603.90
3629 533 290.00 2806.00 232.97 372.06 605.03
3633 533 290.00 2810.00 233.58 372.59 606.17
3637 533 290.00 2814.00 234.18 373.12 607.30
3641 533 290.00 2818.00 234.78 373.65 608.43
3645 533 290.00 2822.00 235.38 374.18 609.56
3649 533 290.00 2826.00 235.98 374.71 610.69
3653 533 290.00 2830.00 236.59 375.24 611.83
3657 533 290.00 2834.00 237.19 375.77 612.96
3661 533 290.00 2838.00 237.79 376.30 614.09
3665 533 290.00 2842.00 238.39 376.83 615.22
3669 533 290.00 2846.00 238.99 377.36 616.35
3673 533 290.00 2850.00 239.60 377.89 617.49
3677 533 290.00 2854.00 240.20 378.42 618.62
3681 533 290.00 2858.00 240.80 378.95 619.75
3685 533 290.00 2862.00 241.40 379.48 620.88
3689 533 290.00 2866.00 242.00 380.01 622.01
Page 75
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter FMonthly table
3693 533 290.00 2870.00 242.61 380.54 623.15
3697 533 290.00 2874.00 243.21 381.07 624.28
3701 533 290.00 2878.00 243.81 381.60 625.41
3705 533 290.00 2882.00 244.41 382.13 626.54
3709 533 290.00 2886.00 245.01 382.66 627.67
3713 533 290.00 2890.00 245.62 383.19 628.81
3717 533 290.00 2894.00 246.22 383.72 629.94
3721 533 290.00 2898.00 246.82 384.25 631.07
3725 533 290.00 2902.00 247.42 384.78 632.20
3729 533 290.00 2906.00 248.02 385.31 633.33
3733 533 290.00 2910.00 248.63 385.84 634.47
3737 533 290.00 2914.00 249.23 386.37 635.60
3741 533 290.00 2918.00 249.83 386.90 636.73
3745 533 290.00 2922.00 250.43 387.43 637.86
3749 533 290.00 2926.00 251.03 387.96 638.99
3753 533 290.00 2930.00 251.64 388.49 640.13
3757 533 290.00 2934.00 252.24 389.02 641.26
3761 533 290.00 2938.00 252.84 389.55 642.39
3765 533 290.00 2942.00 253.44 390.08 643.52
3769 533 290.00 2946.00 254.04 390.61 644.65
3773 533 290.00 2950.00 254.65 391.14 645.79
3777 533 290.00 2954.00 255.25 391.67 646.92
3781 533 290.00 2958.00 255.85 392.20 648.05
3785 533 290.00 2962.00 256.45 392.73 649.18
3789 533 290.00 2966.00 257.05 393.26 650.31
3793 533 290.00 2970.00 257.66 393.79 651.45
3797 533 290.00 2974.00 258.26 394.32 652.58
3801 533 290.00 2978.00 258.86 394.85 653.71
3805 533 290.00 2982.00 259.46 395.38 654.84
3809 533 290.00 2986.00 260.06 395.91 655.97
3813 533 290.00 2990.00 260.67 396.44 657.11
3817 533 290.00 2994.00 261.27 396.97 658.24
3821 533 290.00 2998.00 261.87 397.50 659.37
3825 533 290.00 3002.00 262.47 398.03 660.50
3829 533 290.00 3006.00 263.07 398.56 661.63
3833 533 290.00 3010.00 263.68 399.09 662.77
3837 533 290.00 3014.00 264.28 399.62 663.90
3841 533 290.00 3018.00 264.88 400.15 665.03
3845 533 290.00 3022.00 265.48 400.68 666.16
3849 533 290.00 3026.00 266.08 401.21 667.29
3853 533 290.00 3030.00 266.69 401.74 668.43
3857 533 290.00 3034.00 267.29 402.27 669.56
3861 533 290.00 3038.00 267.89 402.80 670.69
3865 533 290.00 3042.00 268.49 403.33 671.82
3869 533 290.00 3046.00 269.09 403.86 672.95
3873 533 290.00 3050.00 269.70 404.39 674.09
3877 533 290.00 3054.00 270.30 404.92 675.22
3881 533 290.00 3058.00 270.90 405.45 676.35
3885 533 290.00 3062.00 271.50 405.98 677.48
3889 533 290.00 3066.00 272.10 406.51 678.61
3893 533 290.00 3070.00 272.71 407.04 679.75
3897 533 290.00 3074.00 273.31 407.57 680.88
3901 533 290.00 3078.00 273.91 408.10 682.01
3905 533 290.00 3082.00 274.51 408.63 683.14
3909 533 290.00 3086.00 275.11 409.16 684.27
Page 76
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter F
3913 533 290.00 3090.00 275.72 409.69 685.41
3917 533 290.00 3094.00 276.32 410.22 686.54
3921 533 290.00 3098.00 276.92 410.75 687.67
3925 533 290.00 3102.00 277.52 411.28 688.80
3929 533 290.00 3106.00 278.12 411.81 689.93
3933 533 290.00 3110.00 278.73 412.34 691.07
3937 533 290.00 3114.00 279.33 412.87 692.20
3941 533 290.00 3118.00 279.93 413.40 693.33
3945 533 290.00 3122.00 280.53 413.93 694.46
3949 533 290.00 3126.00 281.13 414.46 695.59
3953 533 290.00 3130.00 281.74 414.99 696.73
3957 533 290.00 3134.00 282.34 415.52 697.86
3961 533 290.00 3138.00 282.94 416.05 698.99
3965 533 290.00 3142.00 283.54 416.58 700.12
3969 533 290.00 3146.00 284.14 417.11 701.25
3973 533 290.00 3150.00 284.75 417.64 702.39
3977 533 290.00 3154.00 285.35 418.17 703.52
3981 533 290.00 3158.00 285.95 418.70 704.65
3985 533 290.00 3162.00 286.55 419.23 705.78
3989 533 290.00 3166.00 287.15 419.76 706.91
3993 533 290.00 3170.00 287.76 420.29 708.05
3997 533 290.00 3174.00 288.36 420.82 709.18
4001 533 290.00 3178.00 288.96 421.35 710.31
4005 533 290.00 3182.00 289.56 421.88 711.44
4009 533 290.00 3186.00 290.16 422.41 712.57
4013 533 290.00 3190.00 290.77 422.94 713.71
4017 533 290.00 3194.00 291.37 423.47 714.84
4021 533 290.00 3198.00 291.97 424.00 715.97
4025 533 290.00 3202.00 292.57 424.53 717.10
4029 533 290.00 3206.00 293.17 425.06 718.23
4033 533 290.00 3210.00 293.78 425.59 719.37
4037 533 290.00 3214.00 294.38 426.12 720.50
4041 533 290.00 3218.00 294.98 426.65 721.63
4045 533 290.00 3222.00 295.58 427.18 722.76
4049 533 290.00 3226.00 296.18 427.71 723.89
4053 533 290.00 3230.00 296.79 428.24 725.03
4057 533 290.00 3234.00 297.39 428.77 726.16
4061 533 290.00 3238.00 297.99 429.30 727.29
4065 533 290.00 3242.00 298.59 429.83 728.42
4069 533 290.00 3246.00 299.19 430.36 729.55
4073 533 290.00 3250.00 299.80 430.89 730.69
4077 533 290.00 3254.00 300.40 431.42 731.82
4081 533 290.00 3258.00 301.00 431.95 732.95
4085 533 290.00 3262.00 301.60 432.48 734.08
4089 533 290.00 3266.00 302.20 433.01 735.21
4093 533 290.00 3270.00 302.81 433.54 736.35
4097 533 290.00 3274.00 303.41 434.07 737.48
4101 533 290.00 3278.00 304.01 434.60 738.61
4105 533 290.00 3282.00 304.61 435.13 739.74
4109 533 290.00 3286.00 305.21 435.66 740.87
4113 533 290.00 3290.00 305.82 436.19 742.01
4117 533 290.00 3294.00 306.42 436.72 743.14
4121 533 290.00 3298.00 307.02 437.25 744.27
4125 533 290.00 3302.00 307.62 437.78 745.40
4129 533 290.00 3306.00 308.22 438.31 746.53
Page 77
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282
Table letter FMonthly table
4133 533 290.00 3310.00 308.83 438.84 747.67
4137 533 290.00 3314.00 309.43 439.37 748.80
4141 533 290.00 3318.00 310.03 439.90 749.93
4145 533 290.00 3322.00 310.63 440.43 751.06
4149 533 290.00 3326.00 311.23 440.96 752.19
4153 533 290.00 3330.00 311.84 441.49 753.33
4157 533 290.00 3334.00 312.44 442.02 754.46
4161 533 290.00 3338.00 313.04 442.55 755.59
4165 533 290.00 3342.00 313.64 443.08 756.72
4169 533 290.00 3346.00 314.24 443.61 757.85
4173 533 290.00 3350.00 314.85 444.14 758.99
4177 533 290.00 3354.00 315.45 444.67 760.12
4181 533 290.00 3358.00 316.05 445.20 761.25
4185 533 290.00 3362.00 316.65 445.73 762.38
4189 533 290.00 3366.00 316.95 445.99 762.94
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entries on form RT11
Page 78
Table letter HWeekly table for standard rate NICs
(employee under 25 apprentice)
for use from 6 April 2022 to 5 April 2023
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
Use this table for employees who are apprentices on
an Approved Apprenticeship scheme and under the
age of 25.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief
(go to Table letter L)
• employeeswhoareundertheageof21
(go to Table letter M)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘H’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Page 79
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HWeekly table
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.00 0.00 0.00
177 123 54.00 0.00 0.00 0.00 0.00
178 123 55.00 0.00 0.00 0.00 0.00
179 123 56.00 0.00 0.00 0.00 0.00
180 123 57.00 0.00 0.00 0.00 0.00
181 123 58.00 0.00 0.00 0.00 0.00
182 123 59.00 0.00 0.00 0.00 0.00
183 123 60.00 0.00 0.00 0.00 0.00
184 123 61.00 0.00 0.00 0.00 0.00
185 123 62.00 0.00 0.00 0.00 0.00
186 123 63.00 0.00 0.00 0.00 0.00
187 123 64.00 0.00 0.00 0.00 0.00
188 123 65.00 0.00 0.00 0.00 0.00
189 123 66.00 0.00 0.00 0.00 0.00
190 123 67.00 0.00 0.00 0.00 0.00
191 123 67.00 1.00 0.00 0.20 0.20
192 123 67.00 2.00 0.00 0.33 0.33
193 123 67.00 3.00 0.00 0.46 0.46
194 123 67.00 4.00 0.00 0.60 0.60
195 123 67.00 5.00 0.00 0.73 0.73
196 123 67.00 6.00 0.00 0.86 0.86
197 123 67.00 7.00 0.00 0.99 0.99
Page 80
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter H
198 123 67.00 8.00 0.00 1.13 1.13
199 123 67.00 9.00 0.00 1.26 1.26
200 123 67.00 10.00 0.00 1.39 1.39
201 123 67.00 11.00 0.00 1.52 1.52
202 123 67.00 12.00 0.00 1.66 1.66
203 123 67.00 13.00 0.00 1.79 1.79
204 123 67.00 14.00 0.00 1.92 1.92
205 123 67.00 15.00 0.00 2.05 2.05
206 123 67.00 16.00 0.00 2.19 2.19
207 123 67.00 17.00 0.00 2.32 2.32
208 123 67.00 18.00 0.00 2.45 2.45
209 123 67.00 19.00 0.00 2.58 2.58
210 123 67.00 20.00 0.00 2.72 2.72
211 123 67.00 21.00 0.00 2.85 2.85
212 123 67.00 22.00 0.00 2.98 2.98
213 123 67.00 23.00 0.00 3.11 3.11
214 123 67.00 24.00 0.00 3.25 3.25
215 123 67.00 25.00 0.00 3.38 3.38
216 123 67.00 26.00 0.00 3.51 3.51
217 123 67.00 27.00 0.00 3.64 3.64
218 123 67.00 28.00 0.00 3.78 3.78
219 123 67.00 29.00 0.00 3.91 3.91
220 123 67.00 30.00 0.00 4.04 4.04
221 123 67.00 31.00 0.00 4.17 4.17
222 123 67.00 32.00 0.00 4.31 4.31
223 123 67.00 33.00 0.00 4.44 4.44
224 123 67.00 34.00 0.00 4.57 4.57
225 123 67.00 35.00 0.00 4.70 4.70
226 123 67.00 36.00 0.00 4.84 4.84
227 123 67.00 37.00 0.00 4.97 4.97
228 123 67.00 38.00 0.00 5.10 5.10
229 123 67.00 39.00 0.00 5.23 5.23
230 123 67.00 40.00 0.00 5.37 5.37
231 123 67.00 41.00 0.00 5.50 5.50
232 123 67.00 42.00 0.00 5.63 5.63
233 123 67.00 43.00 0.00 5.76 5.76
234 123 67.00 44.00 0.00 5.90 5.90
235 123 67.00 45.00 0.00 6.03 6.03
236 123 67.00 46.00 0.00 6.16 6.16
237 123 67.00 47.00 0.00 6.29 6.29
238 123 67.00 48.00 0.00 6.43 6.43
239 123 67.00 49.00 0.00 6.56 6.56
240 123 67.00 50.00 0.00 6.69 6.69
241 123 67.00 51.00 0.00 6.82 6.82
242 123 67.00 52.00 0.00 6.96 6.96
243 123 67.00 53.00 0.00 7.09 7.09
244 123 67.00 54.00 0.00 7.22 7.22
245 123 67.00 55.00 0.00 7.35 7.35
246 123 67.00 56.00 0.00 7.49 7.49
247 123 67.00 57.00 0.00 7.62 7.62
248 123 67.00 58.00 0.00 7.75 7.75
249 123 67.00 59.00 0.00 7.88 7.88
250 123 67.00 60.00 0.00 8.02 8.02
251 123 67.00 61.00 0.00 8.15 8.15
252 123 67.00 62.00 0.00 8.28 8.28
Page 81
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HWeekly table
253 123 67.00 63.00 0.00 8.41 8.41
254 123 67.00 64.00 0.00 8.55 8.55
255 123 67.00 65.00 0.00 8.68 8.68
256 123 67.00 66.00 0.00 8.81 8.81
257 123 67.00 67.00 0.00 8.94 8.94
258 123 67.00 68.00 0.00 9.08 9.08
259 123 67.00 69.00 0.00 9.21 9.21
260 123 67.00 70.00 0.00 9.34 9.34
261 123 67.00 71.00 0.00 9.47 9.47
262 123 67.00 72.00 0.00 9.61 9.61
263 123 67.00 73.00 0.00 9.74 9.74
264 123 67.00 74.00 0.00 9.87 9.87
265 123 67.00 75.00 0.00 10.00 10.00
266 123 67.00 76.00 0.00 10.14 10.14
267 123 67.00 77.00 0.00 10.27 10.27
268 123 67.00 78.00 0.00 10.40 10.40
269 123 67.00 79.00 0.00 10.53 10.53
270 123 67.00 80.00 0.00 10.67 10.67
271 123 67.00 81.00 0.00 10.80 10.80
272 123 67.00 82.00 0.00 10.93 10.93
273 123 67.00 83.00 0.00 11.06 11.06
274 123 67.00 84.00 0.00 11.20 11.20
275 123 67.00 85.00 0.00 11.33 11.33
276 123 67.00 86.00 0.00 11.46 11.46
277 123 67.00 87.00 0.00 11.59 11.59
278 123 67.00 88.00 0.00 11.73 11.73
279 123 67.00 89.00 0.00 11.86 11.86
280 123 67.00 90.00 0.00 11.99 11.99
281 123 67.00 91.00 0.00 12.12 12.12
282 123 67.00 92.00 0.00 12.26 12.26
283 123 67.00 93.00 0.00 12.39 12.39
284 123 67.00 94.00 0.00 12.52 12.52
285 123 67.00 95.00 0.00 12.65 12.65
286 123 67.00 96.00 0.00 12.79 12.79
287 123 67.00 97.00 0.00 12.92 12.92
288 123 67.00 98.00 0.00 13.05 13.05
289 123 67.00 99.00 0.00 13.18 13.18
290 123 67.00 100.00 0.00 13.32 13.32
291 123 67.00 101.00 0.00 13.45 13.45
292 123 67.00 102.00 0.00 13.58 13.58
293 123 67.00 103.00 0.00 13.71 13.71
294 123 67.00 104.00 0.00 13.85 13.85
295 123 67.00 105.00 0.00 13.98 13.98
296 123 67.00 106.00 0.00 14.11 14.11
297 123 67.00 107.00 0.00 14.24 14.24
298 123 67.00 108.00 0.00 14.38 14.38
299 123 67.00 109.00 0.00 14.51 14.51
300 123 67.00 110.00 0.00 14.64 14.64
301 123 67.00 111.00 0.00 14.77 14.77
302 123 67.00 112.00 0.00 14.91 14.91
303 123 67.00 113.00 0.00 15.04 15.04
304 123 67.00 114.00 0.00 15.17 15.17
305 123 67.00 115.00 0.00 15.30 15.30
306 123 67.00 116.00 0.00 15.44 15.44
307 123 67.00 117.00 0.00 15.57 15.57
Page 82
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter H
308 123 67.00 118.00 0.00 15.70 15.70
309 123 67.00 119.00 0.00 15.83 15.83
310 123 67.00 120.00 0.00 15.97 15.97
311 123 67.00 121.00 0.00 16.10 16.10
312 123 67.00 122.00 0.00 16.23 16.23
313 123 67.00 123.00 0.00 16.36 16.36
314 123 67.00 124.00 0.00 16.50 16.50
315 123 67.00 125.00 0.00 16.63 16.63
316 123 67.00 126.00 0.00 16.76 16.76
317 123 67.00 127.00 0.00 16.89 16.89
318 123 67.00 128.00 0.00 17.03 17.03
319 123 67.00 129.00 0.00 17.16 17.16
320 123 67.00 130.00 0.00 17.29 17.29
321 123 67.00 131.00 0.00 17.42 17.42
322 123 67.00 132.00 0.00 17.56 17.56
323 123 67.00 133.00 0.00 17.69 17.69
324 123 67.00 134.00 0.00 17.82 17.82
325 123 67.00 135.00 0.00 17.95 17.95
326 123 67.00 136.00 0.00 18.09 18.09
327 123 67.00 137.00 0.00 18.22 18.22
328 123 67.00 138.00 0.00 18.35 18.35
329 123 67.00 139.00 0.00 18.48 18.48
330 123 67.00 140.00 0.00 18.62 18.62
331 123 67.00 141.00 0.00 18.75 18.75
332 123 67.00 142.00 0.00 18.88 18.88
333 123 67.00 143.00 0.00 19.01 19.01
334 123 67.00 144.00 0.00 19.15 19.15
335 123 67.00 145.00 0.00 19.28 19.28
336 123 67.00 146.00 0.00 19.41 19.41
337 123 67.00 147.00 0.00 19.54 19.54
338 123 67.00 148.00 0.00 19.68 19.68
339 123 67.00 149.00 0.00 19.81 19.81
340 123 67.00 150.00 0.00 19.94 19.94
341 123 67.00 151.00 0.00 20.07 20.07
342 123 67.00 152.00 0.00 20.21 20.21
343 123 67.00 153.00 0.00 20.34 20.34
344 123 67.00 154.00 0.00 20.47 20.47
345 123 67.00 155.00 0.00 20.60 20.60
346 123 67.00 156.00 0.00 20.74 20.74
347 123 67.00 157.00 0.00 20.87 20.87
348 123 67.00 158.00 0.00 21.00 21.00
349 123 67.00 159.00 0.00 21.13 21.13
350 123 67.00 160.00 0.00 21.27 21.27
351 123 67.00 161.00 0.00 21.40 21.40
352 123 67.00 162.00 0.00 21.53 21.53
353 123 67.00 163.00 0.00 21.66 21.66
354 123 67.00 164.00 0.00 21.80 21.80
355 123 67.00 165.00 0.00 21.93 21.93
356 123 67.00 166.00 0.00 22.06 22.06
357 123 67.00 167.00 0.00 22.19 22.19
358 123 67.00 168.00 0.00 22.33 22.33
359 123 67.00 169.00 0.00 22.46 22.46
360 123 67.00 170.00 0.00 22.59 22.59
361 123 67.00 171.00 0.00 22.72 22.72
362 123 67.00 172.00 0.00 22.86 22.86
Page 83
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HWeekly table
363 123 67.00 173.00 0.00 22.99 22.99
364 123 67.00 174.00 0.00 23.12 23.12
365 123 67.00 175.00 0.00 23.25 23.25
366 123 67.00 176.00 0.00 23.39 23.39
367 123 67.00 177.00 0.00 23.52 23.52
368 123 67.00 178.00 0.00 23.65 23.65
369 123 67.00 179.00 0.00 23.78 23.78
370 123 67.00 180.00 0.00 23.92 23.92
371 123 67.00 181.00 0.00 24.05 24.05
372 123 67.00 182.00 0.00 24.18 24.18
373 123 67.00 183.00 0.00 24.31 24.31
374 123 67.00 184.00 0.00 24.45 24.45
375 123 67.00 185.00 0.00 24.58 24.58
376 123 67.00 186.00 0.00 24.71 24.71
377 123 67.00 187.00 0.00 24.84 24.84
378 123 67.00 188.00 0.00 24.98 24.98
379 123 67.00 189.00 0.00 25.11 25.11
380 123 67.00 190.00 0.00 25.24 25.24
381 123 67.00 191.00 0.00 25.37 25.37
382 123 67.00 192.00 0.00 25.51 25.51
383 123 67.00 193.00 0.00 25.64 25.64
384 123 67.00 194.00 0.00 25.77 25.77
385 123 67.00 195.00 0.00 25.90 25.90
386 123 67.00 196.00 0.00 26.04 26.04
387 123 67.00 197.00 0.00 26.17 26.17
388 123 67.00 198.00 0.00 26.30 26.30
389 123 67.00 199.00 0.00 26.43 26.43
390 123 67.00 200.00 0.00 26.57 26.57
391 123 67.00 201.00 0.00 26.70 26.70
392 123 67.00 202.00 0.00 26.83 26.83
393 123 67.00 203.00 0.00 26.96 26.96
394 123 67.00 204.00 0.00 27.10 27.10
395 123 67.00 205.00 0.00 27.23 27.23
396 123 67.00 206.00 0.00 27.36 27.36
397 123 67.00 207.00 0.00 27.49 27.49
398 123 67.00 208.00 0.00 27.63 27.63
399 123 67.00 209.00 0.00 27.76 27.76
400 123 67.00 210.00 0.00 27.89 27.89
401 123 67.00 211.00 0.00 28.02 28.02
402 123 67.00 212.00 0.00 28.16 28.16
403 123 67.00 213.00 0.00 28.29 28.29
404 123 67.00 214.00 0.00 28.42 28.42
405 123 67.00 215.00 0.00 28.55 28.55
406 123 67.00 216.00 0.00 28.69 28.69
407 123 67.00 217.00 0.00 28.82 28.82
408 123 67.00 218.00 0.00 28.95 28.95
409 123 67.00 219.00 0.00 29.08 29.08
410 123 67.00 220.00 0.00 29.22 29.22
411 123 67.00 221.00 0.00 29.35 29.35
412 123 67.00 222.00 0.00 29.48 29.48
413 123 67.00 223.00 0.00 29.61 29.61
414 123 67.00 224.00 0.00 29.75 29.75
415 123 67.00 225.00 0.00 29.88 29.88
416 123 67.00 226.00 0.00 30.01 30.01
417 123 67.00 227.00 0.00 30.14 30.14
Page 84
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter H
418 123 67.00 228.00 0.00 30.28 30.28
419 123 67.00 229.00 0.00 30.41 30.41
420 123 67.00 230.00 0.00 30.54 30.54
421 123 67.00 231.00 0.00 30.67 30.67
422 123 67.00 232.00 0.00 30.81 30.81
423 123 67.00 233.00 0.00 30.94 30.94
424 123 67.00 234.00 0.00 31.07 31.07
425 123 67.00 235.00 0.00 31.20 31.20
426 123 67.00 236.00 0.00 31.34 31.34
427 123 67.00 237.00 0.00 31.47 31.47
428 123 67.00 238.00 0.00 31.60 31.60
429 123 67.00 239.00 0.00 31.73 31.73
430 123 67.00 240.00 0.00 31.87 31.87
431 123 67.00 241.00 0.00 32.00 32.00
432 123 67.00 242.00 0.00 32.13 32.13
433 123 67.00 243.00 0.00 32.26 32.26
434 123 67.00 244.00 0.00 32.40 32.40
435 123 67.00 245.00 0.00 32.53 32.53
436 123 67.00 246.00 0.00 32.66 32.66
437 123 67.00 247.00 0.00 32.79 32.79
438 123 67.00 248.00 0.00 32.93 32.93
439 123 67.00 249.00 0.00 33.06 33.06
440 123 67.00 250.00 0.00 33.19 33.19
441 123 67.00 251.00 0.00 33.32 33.32
442 123 67.00 252.00 0.00 33.46 33.46
443 123 67.00 253.00 0.00 33.59 33.59
444 123 67.00 254.00 0.00 33.72 33.72
445 123 67.00 255.00 0.00 33.85 33.85
446 123 67.00 256.00 0.00 33.99 33.99
447 123 67.00 257.00 0.00 34.12 34.12
448 123 67.00 258.00 0.00 34.25 34.25
449 123 67.00 259.00 0.00 34.38 34.38
450 123 67.00 260.00 0.00 34.52 34.52
451 123 67.00 261.00 0.00 34.65 34.65
452 123 67.00 262.00 0.00 34.78 34.78
453 123 67.00 263.00 0.00 34.91 34.91
454 123 67.00 264.00 0.00 35.05 35.05
455 123 67.00 265.00 0.00 35.18 35.18
456 123 67.00 266.00 0.00 35.31 35.31
457 123 67.00 267.00 0.00 35.44 35.44
458 123 67.00 268.00 0.00 35.58 35.58
459 123 67.00 269.00 0.00 35.71 35.71
460 123 67.00 270.00 0.00 35.84 35.84
461 123 67.00 271.00 0.00 35.97 35.97
462 123 67.00 272.00 0.00 36.11 36.11
463 123 67.00 273.00 0.00 36.24 36.24
464 123 67.00 274.00 0.00 36.37 36.37
465 123 67.00 275.00 0.00 36.50 36.50
466 123 67.00 276.00 0.00 36.64 36.64
467 123 67.00 277.00 0.00 36.77 36.77
468 123 67.00 278.00 0.00 36.90 36.90
469 123 67.00 279.00 0.00 37.03 37.03
470 123 67.00 280.00 0.00 37.17 37.17
471 123 67.00 281.00 0.00 37.30 37.30
472 123 67.00 282.00 0.00 37.43 37.43
473 123 67.00 283.00 0.00 37.56 37.56
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 85
Table letter HWeekly table
474 123 67.00 284.00 0.00 37.70 37.70
475 123 67.00 285.00 0.00 37.83 37.83
476 123 67.00 286.00 0.00 37.96 37.96
477 123 67.00 287.00 0.00 38.09 38.09
478 123 67.00 288.00 0.00 38.23 38.23
479 123 67.00 289.00 0.00 38.36 38.36
480 123 67.00 290.00 0.00 38.49 38.49
481 123 67.00 291.00 0.00 38.62 38.62
482 123 67.00 292.00 0.00 38.76 38.76
483 123 67.00 293.00 0.00 38.89 38.89
484 123 67.00 294.00 0.00 39.02 39.02
485 123 67.00 295.00 0.00 39.15 39.15
486 123 67.00 296.00 0.00 39.29 39.29
487 123 67.00 297.00 0.00 39.42 39.42
488 123 67.00 298.00 0.00 39.55 39.55
489 123 67.00 299.00 0.00 39.68 39.68
490 123 67.00 300.00 0.00 39.82 39.82
491 123 67.00 301.00 0.00 39.95 39.95
492 123 67.00 302.00 0.00 40.08 40.08
493 123 67.00 303.00 0.00 40.21 40.21
494 123 67.00 304.00 0.00 40.35 40.35
495 123 67.00 305.00 0.00 40.48 40.48
496 123 67.00 306.00 0.00 40.61 40.61
497 123 67.00 307.00 0.00 40.74 40.74
498 123 67.00 308.00 0.00 40.88 40.88
499 123 67.00 309.00 0.00 41.01 41.01
500 123 67.00 310.00 0.00 41.14 41.14
501 123 67.00 311.00 0.00 41.27 41.27
502 123 67.00 312.00 0.00 41.41 41.41
503 123 67.00 313.00 0.00 41.54 41.54
504 123 67.00 314.00 0.00 41.67 41.67
505 123 67.00 315.00 0.00 41.80 41.80
506 123 67.00 316.00 0.00 41.94 41.94
507 123 67.00 317.00 0.00 42.07 42.07
508 123 67.00 318.00 0.00 42.20 42.20
509 123 67.00 319.00 0.00 42.33 42.33
510 123 67.00 320.00 0.00 42.47 42.47
511 123 67.00 321.00 0.00 42.60 42.60
512 123 67.00 322.00 0.00 42.73 42.73
513 123 67.00 323.00 0.00 42.86 42.86
514 123 67.00 324.00 0.00 43.00 43.00
515 123 67.00 325.00 0.00 43.13 43.13
516 123 67.00 326.00 0.00 43.26 43.26
517 123 67.00 327.00 0.00 43.39 43.39
518 123 67.00 328.00 0.00 43.53 43.53
519 123 67.00 329.00 0.00 43.66 43.66
520 123 67.00 330.00 0.00 43.79 43.79
521 123 67.00 331.00 0.00 43.92 43.92
522 123 67.00 332.00 0.00 44.06 44.06
523 123 67.00 333.00 0.00 44.19 44.19
524 123 67.00 334.00 0.00 44.32 44.32
525 123 67.00 335.00 0.00 44.45 44.45
526 123 67.00 336.00 0.00 44.59 44.59
527 123 67.00 337.00 0.00 44.72 44.72
528 123 67.00 338.00 0.00 44.85 44.85
Page 86
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter H
529 123 67.00 339.00 0.00 44.98 44.98
530 123 67.00 340.00 0.00 45.12 45.12
531 123 67.00 341.00 0.00 45.25 45.25
532 123 67.00 342.00 0.00 45.38 45.38
533 123 67.00 343.00 0.00 45.51 45.51
534 123 67.00 344.00 0.00 45.65 45.65
535 123 67.00 345.00 0.00 45.78 45.78
536 123 67.00 346.00 0.00 45.91 45.91
537 123 67.00 347.00 0.00 46.04 46.04
538 123 67.00 348.00 0.00 46.18 46.18
539 123 67.00 349.00 0.00 46.31 46.31
540 123 67.00 350.00 0.00 46.44 46.44
541 123 67.00 351.00 0.00 46.57 46.57
542 123 67.00 352.00 0.00 46.71 46.71
543 123 67.00 353.00 0.00 46.84 46.84
544 123 67.00 354.00 0.00 46.97 46.97
545 123 67.00 355.00 0.00 47.10 47.10
546 123 67.00 356.00 0.00 47.24 47.24
547 123 67.00 357.00 0.00 47.37 47.37
548 123 67.00 358.00 0.00 47.50 47.50
549 123 67.00 359.00 0.00 47.63 47.63
550 123 67.00 360.00 0.00 47.77 47.77
551 123 67.00 361.00 0.00 47.90 47.90
552 123 67.00 362.00 0.00 48.03 48.03
553 123 67.00 363.00 0.00 48.16 48.16
554 123 67.00 364.00 0.00 48.30 48.30
555 123 67.00 365.00 0.00 48.43 48.43
556 123 67.00 366.00 0.00 48.56 48.56
557 123 67.00 367.00 0.00 48.69 48.69
558 123 67.00 368.00 0.00 48.83 48.83
559 123 67.00 369.00 0.00 48.96 48.96
560 123 67.00 370.00 0.00 49.09 49.09
561 123 67.00 371.00 0.00 49.22 49.22
562 123 67.00 372.00 0.00 49.36 49.36
563 123 67.00 373.00 0.00 49.49 49.49
564 123 67.00 374.00 0.00 49.62 49.62
565 123 67.00 375.00 0.00 49.75 49.75
566 123 67.00 376.00 0.00 49.89 49.89
567 123 67.00 377.00 0.00 50.02 50.02
568 123 67.00 378.00 0.00 50.15 50.15
569 123 67.00 379.00 0.00 50.28 50.28
570 123 67.00 380.00 0.00 50.42 50.42
571 123 67.00 381.00 0.00 50.55 50.55
572 123 67.00 382.00 0.00 50.68 50.68
573 123 67.00 383.00 0.00 50.81 50.81
574 123 67.00 384.00 0.00 50.95 50.95
575 123 67.00 385.00 0.00 51.08 51.08
576 123 67.00 386.00 0.00 51.21 51.21
577 123 67.00 387.00 0.00 51.34 51.34
578 123 67.00 388.00 0.00 51.48 51.48
579 123 67.00 389.00 0.00 51.61 51.61
580 123 67.00 390.00 0.00 51.74 51.74
581 123 67.00 391.00 0.00 51.87 51.87
582 123 67.00 392.00 0.00 52.01 52.01
583 123 67.00 393.00 0.00 52.14 52.14
Page 87
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HWeekly table
584 123 67.00 394.00 0.00 52.27 52.27
585 123 67.00 395.00 0.00 52.40 52.40
586 123 67.00 396.00 0.00 52.54 52.54
587 123 67.00 397.00 0.00 52.67 52.67
588 123 67.00 398.00 0.00 52.80 52.80
589 123 67.00 399.00 0.00 52.93 52.93
590 123 67.00 400.00 0.00 53.07 53.07
591 123 67.00 401.00 0.00 53.20 53.20
592 123 67.00 402.00 0.00 53.33 53.33
593 123 67.00 403.00 0.00 53.46 53.46
594 123 67.00 404.00 0.00 53.60 53.60
595 123 67.00 405.00 0.00 53.73 53.73
596 123 67.00 406.00 0.00 53.86 53.86
597 123 67.00 407.00 0.00 53.99 53.99
598 123 67.00 408.00 0.00 54.13 54.13
599 123 67.00 409.00 0.00 54.26 54.26
600 123 67.00 410.00 0.00 54.39 54.39
601 123 67.00 411.00 0.00 54.52 54.52
602 123 67.00 412.00 0.00 54.66 54.66
603 123 67.00 413.00 0.00 54.79 54.79
604 123 67.00 414.00 0.00 54.92 54.92
605 123 67.00 415.00 0.00 55.05 55.05
606 123 67.00 416.00 0.00 55.19 55.19
607 123 67.00 417.00 0.00 55.32 55.32
608 123 67.00 418.00 0.00 55.45 55.45
609 123 67.00 419.00 0.00 55.58 55.58
610 123 67.00 420.00 0.00 55.72 55.72
611 123 67.00 421.00 0.00 55.85 55.85
612 123 67.00 422.00 0.00 55.98 55.98
613 123 67.00 423.00 0.00 56.11 56.11
614 123 67.00 424.00 0.00 56.25 56.25
615 123 67.00 425.00 0.00 56.38 56.38
616 123 67.00 426.00 0.00 56.51 56.51
617 123 67.00 427.00 0.00 56.64 56.64
618 123 67.00 428.00 0.00 56.78 56.78
619 123 67.00 429.00 0.00 56.91 56.91
620 123 67.00 430.00 0.00 57.04 57.04
621 123 67.00 431.00 0.00 57.17 57.17
622 123 67.00 432.00 0.00 57.31 57.31
623 123 67.00 433.00 0.00 57.44 57.44
624 123 67.00 434.00 0.00 57.57 57.57
625 123 67.00 435.00 0.00 57.70 57.70
626 123 67.00 436.00 0.00 57.84 57.84
627 123 67.00 437.00 0.00 57.97 57.97
628 123 67.00 438.00 0.00 58.10 58.10
629 123 67.00 439.00 0.00 58.23 58.23
630 123 67.00 440.00 0.00 58.37 58.37
631 123 67.00 441.00 0.00 58.50 58.50
632 123 67.00 442.00 0.00 58.63 58.63
633 123 67.00 443.00 0.00 58.76 58.76
634 123 67.00 444.00 0.00 58.90 58.90
635 123 67.00 445.00 0.00 59.03 59.03
636 123 67.00 446.00 0.00 59.16 59.16
637 123 67.00 447.00 0.00 59.29 59.29
638 123 67.00 448.00 0.00 59.43 59.43
Page 88
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter H
639 123 67.00 449.00 0.00 59.56 59.56
640 123 67.00 450.00 0.00 59.69 59.69
641 123 67.00 451.00 0.00 59.82 59.82
642 123 67.00 452.00 0.00 59.96 59.96
643 123 67.00 453.00 0.00 60.09 60.09
644 123 67.00 454.00 0.00 60.22 60.22
645 123 67.00 455.00 0.00 60.35 60.35
646 123 67.00 456.00 0.00 60.49 60.49
647 123 67.00 457.00 0.00 60.62 60.62
648 123 67.00 458.00 0.00 60.75 60.75
649 123 67.00 459.00 0.00 60.88 60.88
650 123 67.00 460.00 0.00 61.02 61.02
651 123 67.00 461.00 0.00 61.15 61.15
652 123 67.00 462.00 0.00 61.28 61.28
653 123 67.00 463.00 0.00 61.41 61.41
654 123 67.00 464.00 0.00 61.55 61.55
655 123 67.00 465.00 0.00 61.68 61.68
656 123 67.00 466.00 0.00 61.81 61.81
657 123 67.00 467.00 0.00 61.94 61.94
658 123 67.00 468.00 0.00 62.08 62.08
659 123 67.00 469.00 0.00 62.21 62.21
660 123 67.00 470.00 0.00 62.34 62.34
661 123 67.00 471.00 0.00 62.47 62.47
662 123 67.00 472.00 0.00 62.61 62.61
663 123 67.00 473.00 0.00 62.74 62.74
664 123 67.00 474.00 0.00 62.87 62.87
665 123 67.00 475.00 0.00 63.00 63.00
666 123 67.00 476.00 0.00 63.14 63.14
667 123 67.00 477.00 0.00 63.27 63.27
668 123 67.00 478.00 0.00 63.40 63.40
669 123 67.00 479.00 0.00 63.53 63.53
670 123 67.00 480.00 0.00 63.67 63.67
671 123 67.00 481.00 0.00 63.80 63.80
672 123 67.00 482.00 0.00 63.93 63.93
673 123 67.00 483.00 0.00 64.06 64.06
674 123 67.00 484.00 0.00 64.20 64.20
675 123 67.00 485.00 0.00 64.33 64.33
676 123 67.00 486.00 0.00 64.46 64.46
677 123 67.00 487.00 0.00 64.59 64.59
678 123 67.00 488.00 0.00 64.73 64.73
679 123 67.00 489.00 0.00 64.86 64.86
680 123 67.00 490.00 0.00 64.99 64.99
681 123 67.00 491.00 0.00 65.12 65.12
682 123 67.00 492.00 0.00 65.26 65.26
683 123 67.00 493.00 0.00 65.39 65.39
684 123 67.00 494.00 0.00 65.52 65.52
685 123 67.00 495.00 0.00 65.65 65.65
686 123 67.00 496.00 0.00 65.79 65.79
687 123 67.00 497.00 0.00 65.92 65.92
688 123 67.00 498.00 0.00 66.05 66.05
689 123 67.00 499.00 0.00 66.18 66.18
690 123 67.00 500.00 0.00 66.32 66.32
691 123 67.00 501.00 0.00 66.45 66.45
692 123 67.00 502.00 0.00 66.58 66.58
693 123 67.00 503.00 0.00 66.71 66.71
Page 89
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HWeekly table
694 123 67.00 504.00 0.00 66.85 66.85
695 123 67.00 505.00 0.00 66.98 66.98
696 123 67.00 506.00 0.00 67.11 67.11
697 123 67.00 507.00 0.00 67.24 67.24
698 123 67.00 508.00 0.00 67.38 67.38
699 123 67.00 509.00 0.00 67.51 67.51
700 123 67.00 510.00 0.00 67.64 67.64
701 123 67.00 511.00 0.00 67.77 67.77
702 123 67.00 512.00 0.00 67.91 67.91
703 123 67.00 513.00 0.00 68.04 68.04
704 123 67.00 514.00 0.00 68.17 68.17
705 123 67.00 515.00 0.00 68.30 68.30
706 123 67.00 516.00 0.00 68.44 68.44
707 123 67.00 517.00 0.00 68.57 68.57
708 123 67.00 518.00 0.00 68.70 68.70
709 123 67.00 519.00 0.00 68.83 68.83
710 123 67.00 520.00 0.00 68.97 68.97
711 123 67.00 521.00 0.00 69.10 69.10
712 123 67.00 522.00 0.00 69.23 69.23
713 123 67.00 523.00 0.00 69.36 69.36
714 123 67.00 524.00 0.00 69.50 69.50
715 123 67.00 525.00 0.00 69.63 69.63
716 123 67.00 526.00 0.00 69.76 69.76
717 123 67.00 527.00 0.00 69.89 69.89
718 123 67.00 528.00 0.00 70.03 70.03
719 123 67.00 529.00 0.00 70.16 70.16
720 123 67.00 530.00 0.00 70.29 70.29
721 123 67.00 531.00 0.00 70.42 70.42
722 123 67.00 532.00 0.00 70.56 70.56
723 123 67.00 533.00 0.00 70.69 70.69
724 123 67.00 534.00 0.00 70.82 70.82
725 123 67.00 535.00 0.00 70.95 70.95
726 123 67.00 536.00 0.00 71.09 71.09
727 123 67.00 537.00 0.00 71.22 71.22
728 123 67.00 538.00 0.00 71.35 71.35
729 123 67.00 539.00 0.00 71.48 71.48
730 123 67.00 540.00 0.00 71.62 71.62
731 123 67.00 541.00 0.00 71.75 71.75
732 123 67.00 542.00 0.00 71.88 71.88
733 123 67.00 543.00 0.00 72.01 72.01
734 123 67.00 544.00 0.00 72.15 72.15
735 123 67.00 545.00 0.00 72.28 72.28
736 123 67.00 546.00 0.00 72.41 72.41
737 123 67.00 547.00 0.00 72.54 72.54
738 123 67.00 548.00 0.00 72.68 72.68
739 123 67.00 549.00 0.00 72.81 72.81
740 123 67.00 550.00 0.00 72.94 72.94
741 123 67.00 551.00 0.00 73.07 73.07
742 123 67.00 552.00 0.00 73.21 73.21
743 123 67.00 553.00 0.00 73.34 73.34
744 123 67.00 554.00 0.00 73.47 73.47
745 123 67.00 555.00 0.00 73.60 73.60
746 123 67.00 556.00 0.00 73.74 73.74
747 123 67.00 557.00 0.00 73.87 73.87
748 123 67.00 558.00 0.00 74.00 74.00
Page 90
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter H
749 123 67.00 559.00 0.00 74.13 74.13
750 123 67.00 560.00 0.00 74.27 74.27
751 123 67.00 561.00 0.00 74.40 74.40
752 123 67.00 562.00 0.00 74.53 74.53
753 123 67.00 563.00 0.00 74.66 74.66
754 123 67.00 564.00 0.00 74.80 74.80
755 123 67.00 565.00 0.00 74.93 74.93
756 123 67.00 566.00 0.00 75.06 75.06
757 123 67.00 567.00 0.00 75.19 75.19
758 123 67.00 568.00 0.00 75.33 75.33
759 123 67.00 569.00 0.00 75.46 75.46
760 123 67.00 570.00 0.00 75.59 75.59
761 123 67.00 571.00 0.00 75.72 75.72
762 123 67.00 572.00 0.00 75.86 75.86
763 123 67.00 573.00 0.00 75.99 75.99
764 123 67.00 574.00 0.00 76.12 76.12
765 123 67.00 575.00 0.00 76.25 76.25
766 123 67.00 576.00 0.00 76.39 76.39
767 123 67.00 577.00 0.00 76.52 76.52
768 123 67.00 578.00 0.00 76.65 76.65
769 123 67.00 579.00 0.00 76.78 76.78
770 123 67.00 580.00 0.00 76.92 76.92
771 123 67.00 581.00 0.00 77.05 77.05
772 123 67.00 582.00 0.00 77.18 77.18
773 123 67.00 583.00 0.00 77.31 77.31
774 123 67.00 584.00 0.00 77.45 77.45
775 123 67.00 585.00 0.00 77.58 77.58
776 123 67.00 586.00 0.00 77.71 77.71
777 123 67.00 587.00 0.00 77.84 77.84
778 123 67.00 588.00 0.00 77.98 77.98
779 123 67.00 589.00 0.00 78.11 78.11
780 123 67.00 590.00 0.00 78.24 78.24
781 123 67.00 591.00 0.00 78.37 78.37
782 123 67.00 592.00 0.00 78.51 78.51
783 123 67.00 593.00 0.00 78.64 78.64
784 123 67.00 594.00 0.00 78.77 78.77
785 123 67.00 595.00 0.00 78.90 78.90
786 123 67.00 596.00 0.00 79.04 79.04
787 123 67.00 597.00 0.00 79.17 79.17
788 123 67.00 598.00 0.00 79.30 79.30
789 123 67.00 599.00 0.00 79.43 79.43
790 123 67.00 600.00 0.00 79.57 79.57
791 123 67.00 601.00 0.00 79.70 79.70
792 123 67.00 602.00 0.00 79.83 79.83
793 123 67.00 603.00 0.00 79.96 79.96
794 123 67.00 604.00 0.00 80.10 80.10
795 123 67.00 605.00 0.00 80.23 80.23
796 123 67.00 606.00 0.00 80.36 80.36
797 123 67.00 607.00 0.00 80.49 80.49
798 123 67.00 608.00 0.00 80.63 80.63
799 123 67.00 609.00 0.00 80.76 80.76
800 123 67.00 610.00 0.00 80.89 80.89
801 123 67.00 611.00 0.00 81.02 81.02
802 123 67.00 612.00 0.00 81.16 81.16
803 123 67.00 613.00 0.00 81.29 81.29
Page 91
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter H Weekly table
804 123 67.00 614.00 0.00 81.42 81.42
805 123 67.00 615.00 0.00 81.55 81.55
806 123 67.00 616.00 0.00 81.69 81.69
807 123 67.00 617.00 0.00 81.82 81.82
808 123 67.00 618.00 0.00 81.95 81.95
809 123 67.00 619.00 0.00 82.08 82.08
810 123 67.00 620.00 0.00 82.22 82.22
811 123 67.00 621.00 0.00 82.35 82.35
812 123 67.00 622.00 0.00 82.48 82.48
813 123 67.00 623.00 0.00 82.61 82.61
814 123 67.00 624.00 0.00 82.75 82.75
815 123 67.00 625.00 0.00 82.88 82.88
816 123 67.00 626.00 0.00 83.01 83.01
817 123 67.00 627.00 0.00 83.14 83.14
818 123 67.00 628.00 0.00 83.28 83.28
819 123 67.00 629.00 0.00 83.41 83.41
820 123 67.00 630.00 0.00 83.54 83.54
821 123 67.00 631.00 0.00 83.67 83.67
822 123 67.00 632.00 0.00 83.81 83.81
823 123 67.00 633.00 0.00 83.94 83.94
824 123 67.00 634.00 0.00 84.07 84.07
825 123 67.00 635.00 0.00 84.20 84.20
826 123 67.00 636.00 0.00 84.34 84.34
827 123 67.00 637.00 0.00 84.47 84.47
828 123 67.00 638.00 0.00 84.60 84.60
829 123 67.00 639.00 0.00 84.73 84.73
830 123 67.00 640.00 0.00 84.87 84.87
831 123 67.00 641.00 0.00 85.00 85.00
832 123 67.00 642.00 0.00 85.13 85.13
833 123 67.00 643.00 0.00 85.26 85.26
834 123 67.00 644.00 0.00 85.40 85.40
835 123 67.00 645.00 0.00 85.53 85.53
836 123 67.00 646.00 0.00 85.66 85.66
837 123 67.00 647.00 0.00 85.79 85.79
838 123 67.00 648.00 0.00 85.93 85.93
839 123 67.00 649.00 0.00 86.06 86.06
840 123 67.00 650.00 0.00 86.19 86.19
841 123 67.00 651.00 0.00 86.32 86.32
842 123 67.00 652.00 0.00 86.46 86.46
843 123 67.00 653.00 0.00 86.59 86.59
844 123 67.00 654.00 0.00 86.72 86.72
845 123 67.00 655.00 0.00 86.85 86.85
846 123 67.00 656.00 0.00 86.99 86.99
847 123 67.00 657.00 0.00 87.12 87.12
848 123 67.00 658.00 0.00 87.25 87.25
849 123 67.00 659.00 0.00 87.38 87.38
850 123 67.00 660.00 0.00 87.52 87.52
851 123 67.00 661.00 0.00 87.65 87.65
852 123 67.00 662.00 0.00 87.78 87.78
853 123 67.00 663.00 0.00 87.91 87.91
854 123 67.00 664.00 0.00 88.05 88.05
855 123 67.00 665.00 0.00 88.18 88.18
856 123 67.00 666.00 0.00 88.31 88.31
857 123 67.00 667.00 0.00 88.44 88.44
858 123 67.00 668.00 0.00 88.58 88.58
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 92
Table letter HWeekly table
859 123 67.00 669.00 0.00 88.71 88.71
860 123 67.00 670.00 0.00 88.84 88.84
861 123 67.00 671.00 0.00 88.97 88.97
862 123 67.00 672.00 0.00 89.11 89.11
863 123 67.00 673.00 0.00 89.24 89.24
864 123 67.00 674.00 0.00 89.37 89.37
865 123 67.00 675.00 0.00 89.50 89.50
866 123 67.00 676.00 0.00 89.64 89.64
867 123 67.00 677.00 0.00 89.77 89.77
868 123 67.00 678.00 0.00 89.90 89.90
869 123 67.00 679.00 0.00 90.03 90.03
870 123 67.00 680.00 0.00 90.17 90.17
871 123 67.00 681.00 0.00 90.30 90.30
872 123 67.00 682.00 0.00 90.43 90.43
873 123 67.00 683.00 0.00 90.56 90.56
874 123 67.00 684.00 0.00 90.70 90.70
875 123 67.00 685.00 0.00 90.83 90.83
876 123 67.00 686.00 0.00 90.96 90.96
877 123 67.00 687.00 0.00 91.09 91.09
878 123 67.00 688.00 0.00 91.23 91.23
879 123 67.00 689.00 0.00 91.36 91.36
880 123 67.00 690.00 0.00 91.49 91.49
881 123 67.00 691.00 0.00 91.62 91.62
882 123 67.00 692.00 0.00 91.76 91.76
883 123 67.00 693.00 0.00 91.89 91.89
884 123 67.00 694.00 0.00 92.02 92.02
885 123 67.00 695.00 0.00 92.15 92.15
886 123 67.00 696.00 0.00 92.29 92.29
887 123 67.00 697.00 0.00 92.42 92.42
888 123 67.00 698.00 0.00 92.55 92.55
889 123 67.00 699.00 0.00 92.68 92.68
890 123 67.00 700.00 0.00 92.82 92.82
891 123 67.00 701.00 0.00 92.95 92.95
892 123 67.00 702.00 0.00 93.08 93.08
893 123 67.00 703.00 0.00 93.21 93.21
894 123 67.00 704.00 0.00 93.35 93.35
895 123 67.00 705.00 0.00 93.48 93.48
896 123 67.00 706.00 0.00 93.61 93.61
897 123 67.00 707.00 0.00 93.74 93.74
898 123 67.00 708.00 0.00 93.88 93.88
899 123 67.00 709.00 0.00 94.01 94.01
900 123 67.00 710.00 0.00 94.14 94.14
901 123 67.00 711.00 0.00 94.27 94.27
902 123 67.00 712.00 0.00 94.41 94.41
903 123 67.00 713.00 0.00 94.54 94.54
904 123 67.00 714.00 0.00 94.67 94.67
905 123 67.00 715.00 0.00 94.80 94.80
906 123 67.00 716.00 0.00 94.94 94.94
907 123 67.00 717.00 0.00 95.07 95.07
908 123 67.00 718.00 0.00 95.20 95.20
909 123 67.00 719.00 0.00 95.33 95.33
910 123 67.00 720.00 0.00 95.47 95.47
911 123 67.00 721.00 0.00 95.60 95.60
912 123 67.00 722.00 0.00 95.73 95.73
913 123 67.00 723.00 0.00 95.86 95.86
Page 93
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282
Table letter HWeekly table
914 123 67.00 724.00 0.00 96.00 96.00
915 123 67.00 725.00 0.00 96.13 96.13
916 123 67.00 726.00 0.00 96.26 96.26
917 123 67.00 727.00 0.00 96.39 96.39
918 123 67.00 728.00 0.00 96.53 96.53
919 123 67.00 729.00 0.00 96.66 96.66
920 123 67.00 730.00 0.00 96.79 96.79
921 123 67.00 731.00 0.00 96.92 96.92
922 123 67.00 732.00 0.00 97.06 97.06
923 123 67.00 733.00 0.00 97.19 97.19
924 123 67.00 734.00 0.00 97.32 97.32
925 123 67.00 735.00 0.00 97.45 97.45
926 123 67.00 736.00 0.00 97.59 97.59
927 123 67.00 737.00 0.00 97.72 97.72
928 123 67.00 738.00 0.00 97.85 97.85
929 123 67.00 739.00 0.00 97.98 97.98
930 123 67.00 740.00 0.00 98.12 98.12
931 123 67.00 741.00 0.00 98.25 98.25
932 123 67.00 742.00 0.00 98.38 98.38
933 123 67.00 743.00 0.00 98.51 98.51
934 123 67.00 744.00 0.00 98.65 98.65
935 123 67.00 745.00 0.00 98.78 98.78
936 123 67.00 746.00 0.00 98.91 98.91
937 123 67.00 747.00 0.00 99.04 99.04
938 123 67.00 748.00 0.00 99.18 99.18
939 123 67.00 749.00 0.00 99.31 99.31
940 123 67.00 750.00 0.00 99.44 99.44
941 123 67.00 751.00 0.00 99.57 99.57
942 123 67.00 752.00 0.00 99.71 99.71
943 123 67.00 753.00 0.00 99.84 99.84
944 123 67.00 754.00 0.00 99.97 99.97
945 123 67.00 755.00 0.00 100.10 100.10
946 123 67.00 756.00 0.00 100.24 100.24
947 123 67.00 757.00 0.00 100.37 100.37
948 123 67.00 758.00 0.00 100.50 100.50
949 123 67.00 759.00 0.00 100.63 100.63
950 123 67.00 760.00 0.00 100.77 100.77
951 123 67.00 761.00 0.00 100.90 100.90
952 123 67.00 762.00 0.00 101.03 101.03
953 123 67.00 763.00 0.00 101.16 101.16
954 123 67.00 764.00 0.00 101.30 101.30
955 123 67.00 765.00 0.00 101.43 101.43
956 123 67.00 766.00 0.00 101.56 101.56
957 123 67.00 767.00 0.00 101.69 101.69
958 123 67.00 768.00 0.00 101.83 101.83
959 123 67.00 769.00 0.00 101.96 101.96
960 123 67.00 770.00 0.00 102.09 102.09
961 123 67.00 771.00 0.00 102.22 102.22
962 123 67.00 772.00 0.00 102.36 102.36
963 123 67.00 773.00 0.00 102.49 102.49
964 123 67.00 774.00 0.00 102.62 102.62
965 123 67.00 775.00 0.00 102.75 102.75
966 123 67.00 776.00 0.00 102.89 102.89
967 123 67.00 777.00 0.00 102.95 102.95
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Page 94
Table letter HMonthly table for standard rate NICs
(employee under 25 apprentice)
for use from 6 April 2022 to 5 April 2023
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
Use this table for employees who are apprentices on
an Approved Apprenticeship scheme and under the
age of 25.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief
(go to Table letter L)
• employeeswhoareundertheageof21
(go to Table letter M)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘H’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Page 95
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
758 533 225.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.00 0.00 0.00
765 533 232.00 0.00 0.00 0.00 0.00
769 533 236.00 0.00 0.00 0.00 0.00
773 533 240.00 0.00 0.00 0.00 0.00
777 533 244.00 0.00 0.00 0.00 0.00
781 533 248.00 0.00 0.00 0.00 0.00
785 533 252.00 0.00 0.00 0.00 0.00
789 533 256.00 0.00 0.00 0.00 0.00
793 533 260.00 0.00 0.00 0.00 0.00
797 533 264.00 0.00 0.00 0.00 0.00
801 533 268.00 0.00 0.00 0.00 0.00
805 533 272.00 0.00 0.00 0.00 0.00
809 533 276.00 0.00 0.00 0.00 0.00
813 533 280.00 0.00 0.00 0.00 0.00
817 533 284.00 0.00 0.00 0.00 0.00
821 533 288.00 0.00 0.00 0.00 0.00
823 533 290.00 0.00 0.00 0.00 0.00
Page 96
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
825 533 290.00 2.00 0.00 0.53 0.53
829 533 290.00 6.00 0.00 1.06 1.06
833 533 290.00 10.00 0.00 1.59 1.59
837 533 290.00 14.00 0.00 2.12 2.12
841 533 290.00 18.00 0.00 2.65 2.65
845 533 290.00 22.00 0.00 3.18 3.18
849 533 290.00 26.00 0.00 3.71 3.71
853 533 290.00 30.00 0.00 4.24 4.24
857 533 290.00 34.00 0.00 4.77 4.77
861 533 290.00 38.00 0.00 5.30 5.30
865 533 290.00 42.00 0.00 5.83 5.83
869 533 290.00 46.00 0.00 6.36 6.36
873 533 290.00 50.00 0.00 6.89 6.89
877 533 290.00 54.00 0.00 7.42 7.42
881 533 290.00 58.00 0.00 7.95 7.95
885 533 290.00 62.00 0.00 8.48 8.48
889 533 290.00 66.00 0.00 9.01 9.01
893 533 290.00 70.00 0.00 9.54 9.54
897 533 290.00 74.00 0.00 10.07 10.07
901 533 290.00 78.00 0.00 10.60 10.60
905 533 290.00 82.00 0.00 11.13 11.13
909 533 290.00 86.00 0.00 11.66 11.66
913 533 290.00 90.00 0.00 12.19 12.19
917 533 290.00 94.00 0.00 12.72 12.72
921 533 290.00 98.00 0.00 13.25 13.25
925 533 290.00 102.00 0.00 13.78 13.78
929 533 290.00 106.00 0.00 14.31 14.31
933 533 290.00 110.00 0.00 14.84 14.84
937 533 290.00 114.00 0.00 15.37 15.37
941 533 290.00 118.00 0.00 15.90 15.90
945 533 290.00 122.00 0.00 16.43 16.43
949 533 290.00 126.00 0.00 16.96 16.96
953 533 290.00 130.00 0.00 17.49 17.49
957 533 290.00 134.00 0.00 18.02 18.02
961 533 290.00 138.00 0.00 18.55 18.55
965 533 290.00 142.00 0.00 19.08 19.08
969 533 290.00 146.00 0.00 19.61 19.61
973 533 290.00 150.00 0.00 20.14 20.14
977 533 290.00 154.00 0.00 20.67 20.67
981 533 290.00 158.00 0.00 21.20 21.20
985 533 290.00 162.00 0.00 21.73 21.73
989 533 290.00 166.00 0.00 22.26 22.26
993 533 290.00 170.00 0.00 22.79 22.79
997 533 290.00 174.00 0.00 23.32 23.32
1001 533 290.00 178.00 0.00 23.85 23.85
1005 533 290.00 182.00 0.00 24.38 24.38
1009 533 290.00 186.00 0.00 24.91 24.91
1013 533 290.00 190.00 0.00 25.44 25.44
1017 533 290.00 194.00 0.00 25.97 25.97
1021 533 290.00 198.00 0.00 26.50 26.50
1025 533 290.00 202.00 0.00 27.03 27.03
1029 533 290.00 206.00 0.00 27.56 27.56
1033 533 290.00 210.00 0.00 28.09 28.09
1037 533 290.00 214.00 0.00 28.62 28.62
1041 533 290.00 218.00 0.00 29.15 29.15
Page 97
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
1045 533 290.00 222.00 0.00 29.68 29.68
1049 533 290.00 226.00 0.00 30.21 30.21
1053 533 290.00 230.00 0.00 30.74 30.74
1057 533 290.00 234.00 0.00 31.27 31.27
1061 533 290.00 238.00 0.00 31.80 31.80
1065 533 290.00 242.00 0.00 32.33 32.33
1069 533 290.00 246.00 0.00 32.86 32.86
1073 533 290.00 250.00 0.00 33.39 33.39
1077 533 290.00 254.00 0.00 33.92 33.92
1081 533 290.00 258.00 0.00 34.45 34.45
1085 533 290.00 262.00 0.00 34.98 34.98
1089 533 290.00 266.00 0.00 35.51 35.51
1093 533 290.00 270.00 0.00 36.04 36.04
1097 533 290.00 274.00 0.00 36.57 36.57
1101 533 290.00 278.00 0.00 37.10 37.10
1105 533 290.00 282.00 0.00 37.63 37.63
1109 533 290.00 286.00 0.00 38.16 38.16
1113 533 290.00 290.00 0.00 38.69 38.69
1117 533 290.00 294.00 0.00 39.22 39.22
1121 533 290.00 298.00 0.00 39.75 39.75
1125 533 290.00 302.00 0.00 40.28 40.28
1129 533 290.00 306.00 0.00 40.81 40.81
1133 533 290.00 310.00 0.00 41.34 41.34
1137 533 290.00 314.00 0.00 41.87 41.87
1141 533 290.00 318.00 0.00 42.40 42.40
1145 533 290.00 322.00 0.00 42.93 42.93
1149 533 290.00 326.00 0.00 43.46 43.46
1153 533 290.00 330.00 0.00 43.99 43.99
1157 533 290.00 334.00 0.00 44.52 44.52
1161 533 290.00 338.00 0.00 45.05 45.05
1165 533 290.00 342.00 0.00 45.58 45.58
1169 533 290.00 346.00 0.00 46.11 46.11
1173 533 290.00 350.00 0.00 46.64 46.64
1177 533 290.00 354.00 0.00 47.17 47.17
1181 533 290.00 358.00 0.00 47.70 47.70
1185 533 290.00 362.00 0.00 48.23 48.23
1189 533 290.00 366.00 0.00 48.76 48.76
1193 533 290.00 370.00 0.00 49.29 49.29
1197 533 290.00 374.00 0.00 49.82 49.82
1201 533 290.00 378.00 0.00 50.35 50.35
1205 533 290.00 382.00 0.00 50.88 50.88
1209 533 290.00 386.00 0.00 51.41 51.41
1213 533 290.00 390.00 0.00 51.94 51.94
1217 533 290.00 394.00 0.00 52.47 52.47
1221 533 290.00 398.00 0.00 53.00 53.00
1225 533 290.00 402.00 0.00 53.53 53.53
1229 533 290.00 406.00 0.00 54.06 54.06
1233 533 290.00 410.00 0.00 54.59 54.59
1237 533 290.00 414.00 0.00 55.12 55.12
1241 533 290.00 418.00 0.00 55.65 55.65
1245 533 290.00 422.00 0.00 56.18 56.18
1249 533 290.00 426.00 0.00 56.71 56.71
1253 533 290.00 430.00 0.00 57.24 57.24
1257 533 290.00 434.00 0.00 57.77 57.77
1261 533 290.00 438.00 0.00 58.30 58.30
Page 98
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
1265 533 290.00 442.00 0.00 58.83 58.83
1269 533 290.00 446.00 0.00 59.36 59.36
1273 533 290.00 450.00 0.00 59.89 59.89
1277 533 290.00 454.00 0.00 60.42 60.42
1281 533 290.00 458.00 0.00 60.95 60.95
1285 533 290.00 462.00 0.00 61.48 61.48
1289 533 290.00 466.00 0.00 62.01 62.01
1293 533 290.00 470.00 0.00 62.54 62.54
1297 533 290.00 474.00 0.00 63.07 63.07
1301 533 290.00 478.00 0.00 63.60 63.60
1305 533 290.00 482.00 0.00 64.13 64.13
1309 533 290.00 486.00 0.00 64.66 64.66
1313 533 290.00 490.00 0.00 65.19 65.19
1317 533 290.00 494.00 0.00 65.72 65.72
1321 533 290.00 498.00 0.00 66.25 66.25
1325 533 290.00 502.00 0.00 66.78 66.78
1329 533 290.00 506.00 0.00 67.31 67.31
1333 533 290.00 510.00 0.00 67.84 67.84
1337 533 290.00 514.00 0.00 68.37 68.37
1341 533 290.00 518.00 0.00 68.90 68.90
1345 533 290.00 522.00 0.00 69.43 69.43
1349 533 290.00 526.00 0.00 69.96 69.96
1353 533 290.00 530.00 0.00 70.49 70.49
1357 533 290.00 534.00 0.00 71.02 71.02
1361 533 290.00 538.00 0.00 71.55 71.55
1365 533 290.00 542.00 0.00 72.08 72.08
1369 533 290.00 546.00 0.00 72.61 72.61
1373 533 290.00 550.00 0.00 73.14 73.14
1377 533 290.00 554.00 0.00 73.67 73.67
1381 533 290.00 558.00 0.00 74.20 74.20
1385 533 290.00 562.00 0.00 74.73 74.73
1389 533 290.00 566.00 0.00 75.26 75.26
1393 533 290.00 570.00 0.00 75.79 75.79
1397 533 290.00 574.00 0.00 76.32 76.32
1401 533 290.00 578.00 0.00 76.85 76.85
1405 533 290.00 582.00 0.00 77.38 77.38
1409 533 290.00 586.00 0.00 77.91 77.91
1413 533 290.00 590.00 0.00 78.44 78.44
1417 533 290.00 594.00 0.00 78.97 78.97
1421 533 290.00 598.00 0.00 79.50 79.50
1425 533 290.00 602.00 0.00 80.03 80.03
1429 533 290.00 606.00 0.00 80.56 80.56
1433 533 290.00 610.00 0.00 81.09 81.09
1437 533 290.00 614.00 0.00 81.62 81.62
1441 533 290.00 618.00 0.00 82.15 82.15
1445 533 290.00 622.00 0.00 82.68 82.68
1449 533 290.00 626.00 0.00 83.21 83.21
1453 533 290.00 630.00 0.00 83.74 83.74
1457 533 290.00 634.00 0.00 84.27 84.27
1461 533 290.00 638.00 0.00 84.80 84.80
1465 533 290.00 642.00 0.00 85.33 85.33
1469 533 290.00 646.00 0.00 85.86 85.86
1473 533 290.00 650.00 0.00 86.39 86.39
1477 533 290.00 654.00 0.00 86.92 86.92
1481 533 290.00 658.00 0.00 87.45 87.45
Page 99
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
1485 533 290.00 662.00 0.00 87.98 87.98
1489 533 290.00 666.00 0.00 88.51 88.51
1493 533 290.00 670.00 0.00 89.04 89.04
1497 533 290.00 674.00 0.00 89.57 89.57
1501 533 290.00 678.00 0.00 90.10 90.10
1505 533 290.00 682.00 0.00 90.63 90.63
1509 533 290.00 686.00 0.00 91.16 91.16
1513 533 290.00 690.00 0.00 91.69 91.69
1517 533 290.00 694.00 0.00 92.22 92.22
1521 533 290.00 698.00 0.00 92.75 92.75
1525 533 290.00 702.00 0.00 93.28 93.28
1529 533 290.00 706.00 0.00 93.81 93.81
1533 533 290.00 710.00 0.00 94.34 94.34
1537 533 290.00 714.00 0.00 94.87 94.87
1541 533 290.00 718.00 0.00 95.40 95.40
1545 533 290.00 722.00 0.00 95.93 95.93
1549 533 290.00 726.00 0.00 96.46 96.46
1553 533 290.00 730.00 0.00 96.99 96.99
1557 533 290.00 734.00 0.00 97.52 97.52
1561 533 290.00 738.00 0.00 98.05 98.05
1565 533 290.00 742.00 0.00 98.58 98.58
1569 533 290.00 746.00 0.00 99.11 99.11
1573 533 290.00 750.00 0.00 99.64 99.64
1577 533 290.00 754.00 0.00 100.17 100.17
1581 533 290.00 758.00 0.00 100.70 100.70
1585 533 290.00 762.00 0.00 101.23 101.23
1589 533 290.00 766.00 0.00 101.76 101.76
1593 533 290.00 770.00 0.00 102.29 102.29
1597 533 290.00 774.00 0.00 102.82 102.82
1601 533 290.00 778.00 0.00 103.35 103.35
1605 533 290.00 782.00 0.00 103.88 103.88
1609 533 290.00 786.00 0.00 104.41 104.41
1613 533 290.00 790.00 0.00 104.94 104.94
1617 533 290.00 794.00 0.00 105.47 105.47
1621 533 290.00 798.00 0.00 106.00 106.00
1625 533 290.00 802.00 0.00 106.53 106.53
1629 533 290.00 806.00 0.00 107.06 107.06
1633 533 290.00 810.00 0.00 107.59 107.59
1637 533 290.00 814.00 0.00 108.12 108.12
1641 533 290.00 818.00 0.00 108.65 108.65
1645 533 290.00 822.00 0.00 109.18 109.18
1649 533 290.00 826.00 0.00 109.71 109.71
1653 533 290.00 830.00 0.00 110.24 110.24
1657 533 290.00 834.00 0.00 110.77 110.77
1661 533 290.00 838.00 0.00 111.30 111.30
1665 533 290.00 842.00 0.00 111.83 111.83
1669 533 290.00 846.00 0.00 112.36 112.36
1673 533 290.00 850.00 0.00 112.89 112.89
1677 533 290.00 854.00 0.00 113.42 113.42
1681 533 290.00 858.00 0.00 113.95 113.95
1685 533 290.00 862.00 0.00 114.48 114.48
1689 533 290.00 866.00 0.00 115.01 115.01
1693 533 290.00 870.00 0.00 115.54 115.54
1697 533 290.00 874.00 0.00 116.07 116.07
1701 533 290.00 878.00 0.00 116.60 116.60
Page 100
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
1705 533 290.00 882.00 0.00 117.13 117.13
1709 533 290.00 886.00 0.00 117.66 117.66
1713 533 290.00 890.00 0.00 118.19 118.19
1717 533 290.00 894.00 0.00 118.72 118.72
1721 533 290.00 898.00 0.00 119.25 119.25
1725 533 290.00 902.00 0.00 119.78 119.78
1729 533 290.00 906.00 0.00 120.31 120.31
1733 533 290.00 910.00 0.00 120.84 120.84
1737 533 290.00 914.00 0.00 121.37 121.37
1741 533 290.00 918.00 0.00 121.90 121.90
1745 533 290.00 922.00 0.00 122.43 122.43
1749 533 290.00 926.00 0.00 122.96 122.96
1753 533 290.00 930.00 0.00 123.49 123.49
1757 533 290.00 934.00 0.00 124.02 124.02
1761 533 290.00 938.00 0.00 124.55 124.55
1765 533 290.00 942.00 0.00 125.08 125.08
1769 533 290.00 946.00 0.00 125.61 125.61
1773 533 290.00 950.00 0.00 126.14 126.14
1777 533 290.00 954.00 0.00 126.67 126.67
1781 533 290.00 958.00 0.00 127.20 127.20
1785 533 290.00 962.00 0.00 127.73 127.73
1789 533 290.00 966.00 0.00 128.26 128.26
1793 533 290.00 970.00 0.00 128.79 128.79
1797 533 290.00 974.00 0.00 129.32 129.32
1801 533 290.00 978.00 0.00 129.85 129.85
1805 533 290.00 982.00 0.00 130.38 130.38
1809 533 290.00 986.00 0.00 130.91 130.91
1813 533 290.00 990.00 0.00 131.44 131.44
1817 533 290.00 994.00 0.00 131.97 131.97
1821 533 290.00 998.00 0.00 132.50 132.50
1825 533 290.00 1002.00 0.00 133.03 133.03
1829 533 290.00 1006.00 0.00 133.56 133.56
1833 533 290.00 1010.00 0.00 134.09 134.09
1837 533 290.00 1014.00 0.00 134.62 134.62
1841 533 290.00 1018.00 0.00 135.15 135.15
1845 533 290.00 1022.00 0.00 135.68 135.68
1849 533 290.00 1026.00 0.00 136.21 136.21
1853 533 290.00 1030.00 0.00 136.74 136.74
1857 533 290.00 1034.00 0.00 137.27 137.27
1861 533 290.00 1038.00 0.00 137.80 137.80
1865 533 290.00 1042.00 0.00 138.33 138.33
1869 533 290.00 1046.00 0.00 138.86 138.86
1873 533 290.00 1050.00 0.00 139.39 139.39
1877 533 290.00 1054.00 0.00 139.92 139.92
1881 533 290.00 1058.00 0.00 140.45 140.45
1885 533 290.00 1062.00 0.00 140.98 140.98
1889 533 290.00 1066.00 0.00 141.51 141.51
1893 533 290.00 1070.00 0.00 142.04 142.04
1897 533 290.00 1074.00 0.00 142.57 142.57
1901 533 290.00 1078.00 0.00 143.10 143.10
1905 533 290.00 1082.00 0.00 143.63 143.63
1909 533 290.00 1086.00 0.00 144.16 144.16
1913 533 290.00 1090.00 0.00 144.69 144.69
1917 533 290.00 1094.00 0.00 145.22 145.22
1921 533 290.00 1098.00 0.00 145.75 145.75
Page 101
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
1925 533 290.00 1102.00 0.00 146.28 146.28
1929 533 290.00 1106.00 0.00 146.81 146.81
1933 533 290.00 1110.00 0.00 147.34 147.34
1937 533 290.00 1114.00 0.00 147.87 147.87
1941 533 290.00 1118.00 0.00 148.40 148.40
1945 533 290.00 1122.00 0.00 148.93 148.93
1949 533 290.00 1126.00 0.00 149.46 149.46
1953 533 290.00 1130.00 0.00 149.99 149.99
1957 533 290.00 1134.00 0.00 150.52 150.52
1961 533 290.00 1138.00 0.00 151.05 151.05
1965 533 290.00 1142.00 0.00 151.58 151.58
1969 533 290.00 1146.00 0.00 152.11 152.11
1973 533 290.00 1150.00 0.00 152.64 152.64
1977 533 290.00 1154.00 0.00 153.17 153.17
1981 533 290.00 1158.00 0.00 153.70 153.70
1985 533 290.00 1162.00 0.00 154.23 154.23
1989 533 290.00 1166.00 0.00 154.76 154.76
1993 533 290.00 1170.00 0.00 155.29 155.29
1997 533 290.00 1174.00 0.00 155.82 155.82
2001 533 290.00 1178.00 0.00 156.35 156.35
2005 533 290.00 1182.00 0.00 156.88 156.88
2009 533 290.00 1186.00 0.00 157.41 157.41
2013 533 290.00 1190.00 0.00 157.94 157.94
2017 533 290.00 1194.00 0.00 158.47 158.47
2021 533 290.00 1198.00 0.00 159.00 159.00
2025 533 290.00 1202.00 0.00 159.53 159.53
2029 533 290.00 1206.00 0.00 160.06 160.06
2033 533 290.00 1210.00 0.00 160.59 160.59
2037 533 290.00 1214.00 0.00 161.12 161.12
2041 533 290.00 1218.00 0.00 161.65 161.65
2045 533 290.00 1222.00 0.00 162.18 162.18
2049 533 290.00 1226.00 0.00 162.71 162.71
2053 533 290.00 1230.00 0.00 163.24 163.24
2057 533 290.00 1234.00 0.00 163.77 163.77
2061 533 290.00 1238.00 0.00 164.30 164.30
2065 533 290.00 1242.00 0.00 164.83 164.83
2069 533 290.00 1246.00 0.00 165.36 165.36
2073 533 290.00 1250.00 0.00 165.89 165.89
2077 533 290.00 1254.00 0.00 166.42 166.42
2081 533 290.00 1258.00 0.00 166.95 166.95
2085 533 290.00 1262.00 0.00 167.48 167.48
2089 533 290.00 1266.00 0.00 168.01 168.01
2093 533 290.00 1270.00 0.00 168.54 168.54
2097 533 290.00 1274.00 0.00 169.07 169.07
2101 533 290.00 1278.00 0.00 169.60 169.60
2105 533 290.00 1282.00 0.00 170.13 170.13
2109 533 290.00 1286.00 0.00 170.66 170.66
2113 533 290.00 1290.00 0.00 171.19 171.19
2117 533 290.00 1294.00 0.00 171.72 171.72
2121 533 290.00 1298.00 0.00 172.25 172.25
2125 533 290.00 1302.00 0.00 172.78 172.78
2129 533 290.00 1306.00 0.00 173.31 173.31
2133 533 290.00 1310.00 0.00 173.84 173.84
2137 533 290.00 1314.00 0.00 174.37 174.37
2141 533 290.00 1318.00 0.00 174.90 174.90
Page 102
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
2145 533 290.00 1322.00 0.00 175.43 175.43
2149 533 290.00 1326.00 0.00 175.96 175.96
2153 533 290.00 1330.00 0.00 176.49 176.49
2157 533 290.00 1334.00 0.00 177.02 177.02
2161 533 290.00 1338.00 0.00 177.55 177.55
2165 533 290.00 1342.00 0.00 178.08 178.08
2169 533 290.00 1346.00 0.00 178.61 178.61
2173 533 290.00 1350.00 0.00 179.14 179.14
2177 533 290.00 1354.00 0.00 179.67 179.67
2181 533 290.00 1358.00 0.00 180.20 180.20
2185 533 290.00 1362.00 0.00 180.73 180.73
2189 533 290.00 1366.00 0.00 181.26 181.26
2193 533 290.00 1370.00 0.00 181.79 181.79
2197 533 290.00 1374.00 0.00 182.32 182.32
2201 533 290.00 1378.00 0.00 182.85 182.85
2205 533 290.00 1382.00 0.00 183.38 183.38
2209 533 290.00 1386.00 0.00 183.91 183.91
2213 533 290.00 1390.00 0.00 184.44 184.44
2217 533 290.00 1394.00 0.00 184.97 184.97
2221 533 290.00 1398.00 0.00 185.50 185.50
2225 533 290.00 1402.00 0.00 186.03 186.03
2229 533 290.00 1406.00 0.00 186.56 186.56
2233 533 290.00 1410.00 0.00 187.09 187.09
2237 533 290.00 1414.00 0.00 187.62 187.62
2241 533 290.00 1418.00 0.00 188.15 188.15
2245 533 290.00 1422.00 0.00 188.68 188.68
2249 533 290.00 1426.00 0.00 189.21 189.21
2253 533 290.00 1430.00 0.00 189.74 189.74
2257 533 290.00 1434.00 0.00 190.27 190.27
2261 533 290.00 1438.00 0.00 190.80 190.80
2265 533 290.00 1442.00 0.00 191.33 191.33
2269 533 290.00 1446.00 0.00 191.86 191.86
2273 533 290.00 1450.00 0.00 192.39 192.39
2277 533 290.00 1454.00 0.00 192.92 192.92
2281 533 290.00 1458.00 0.00 193.45 193.45
2285 533 290.00 1462.00 0.00 193.98 193.98
2289 533 290.00 1466.00 0.00 194.51 194.51
2293 533 290.00 1470.00 0.00 195.04 195.04
2297 533 290.00 1474.00 0.00 195.57 195.57
2301 533 290.00 1478.00 0.00 196.10 196.10
2305 533 290.00 1482.00 0.00 196.63 196.63
2309 533 290.00 1486.00 0.00 197.16 197.16
2313 533 290.00 1490.00 0.00 197.69 197.69
2317 533 290.00 1494.00 0.00 198.22 198.22
2321 533 290.00 1498.00 0.00 198.75 198.75
2325 533 290.00 1502.00 0.00 199.28 199.28
2329 533 290.00 1506.00 0.00 199.81 199.81
2333 533 290.00 1510.00 0.00 200.34 200.34
2337 533 290.00 1514.00 0.00 200.87 200.87
2341 533 290.00 1518.00 0.00 201.40 201.40
2345 533 290.00 1522.00 0.00 201.93 201.93
2349 533 290.00 1526.00 0.00 202.46 202.46
2353 533 290.00 1530.00 0.00 202.99 202.99
2357 533 290.00 1534.00 0.00 203.52 203.52
2361 533 290.00 1538.00 0.00 204.05 204.05
Page 103
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
2365 533 290.00 1542.00 0.00 204.58 204.58
2369 533 290.00 1546.00 0.00 205.11 205.11
2373 533 290.00 1550.00 0.00 205.64 205.64
2377 533 290.00 1554.00 0.00 206.17 206.17
2381 533 290.00 1558.00 0.00 206.70 206.70
2385 533 290.00 1562.00 0.00 207.23 207.23
2389 533 290.00 1566.00 0.00 207.76 207.76
2393 533 290.00 1570.00 0.00 208.29 208.29
2397 533 290.00 1574.00 0.00 208.82 208.82
2401 533 290.00 1578.00 0.00 209.35 209.35
2405 533 290.00 1582.00 0.00 209.88 209.88
2409 533 290.00 1586.00 0.00 210.41 210.41
2413 533 290.00 1590.00 0.00 210.94 210.94
2417 533 290.00 1594.00 0.00 211.47 211.47
2421 533 290.00 1598.00 0.00 212.00 212.00
2425 533 290.00 1602.00 0.00 212.53 212.53
2429 533 290.00 1606.00 0.00 213.06 213.06
2433 533 290.00 1610.00 0.00 213.59 213.59
2437 533 290.00 1614.00 0.00 214.12 214.12
2441 533 290.00 1618.00 0.00 214.65 214.65
2445 533 290.00 1622.00 0.00 215.18 215.18
2449 533 290.00 1626.00 0.00 215.71 215.71
2453 533 290.00 1630.00 0.00 216.24 216.24
2457 533 290.00 1634.00 0.00 216.77 216.77
2461 533 290.00 1638.00 0.00 217.30 217.30
2465 533 290.00 1642.00 0.00 217.83 217.83
2469 533 290.00 1646.00 0.00 218.36 218.36
2473 533 290.00 1650.00 0.00 218.89 218.89
2477 533 290.00 1654.00 0.00 219.42 219.42
2481 533 290.00 1658.00 0.00 219.95 219.95
2485 533 290.00 1662.00 0.00 220.48 220.48
2489 533 290.00 1666.00 0.00 221.01 221.01
2493 533 290.00 1670.00 0.00 221.54 221.54
2497 533 290.00 1674.00 0.00 222.07 222.07
2501 533 290.00 1678.00 0.00 222.60 222.60
2505 533 290.00 1682.00 0.00 223.13 223.13
2509 533 290.00 1686.00 0.00 223.66 223.66
2513 533 290.00 1690.00 0.00 224.19 224.19
2517 533 290.00 1694.00 0.00 224.72 224.72
2521 533 290.00 1698.00 0.00 225.25 225.25
2525 533 290.00 1702.00 0.00 225.78 225.78
2529 533 290.00 1706.00 0.00 226.31 226.31
2533 533 290.00 1710.00 0.00 226.84 226.84
2537 533 290.00 1714.00 0.00 227.37 227.37
2541 533 290.00 1718.00 0.00 227.90 227.90
2545 533 290.00 1722.00 0.00 228.43 228.43
2549 533 290.00 1726.00 0.00 228.96 228.96
2553 533 290.00 1730.00 0.00 229.49 229.49
2557 533 290.00 1734.00 0.00 230.02 230.02
2561 533 290.00 1738.00 0.00 230.55 230.55
2565 533 290.00 1742.00 0.00 231.08 231.08
2569 533 290.00 1746.00 0.00 231.61 231.61
2573 533 290.00 1750.00 0.00 232.14 232.14
2577 533 290.00 1754.00 0.00 232.67 232.67
2581 533 290.00 1758.00 0.00 233.20 233.20
Page 104
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
2585 533 290.00 1762.00 0.00 233.73 233.73
2589 533 290.00 1766.00 0.00 234.26 234.26
2593 533 290.00 1770.00 0.00 234.79 234.79
2597 533 290.00 1774.00 0.00 235.32 235.32
2601 533 290.00 1778.00 0.00 235.85 235.85
2605 533 290.00 1782.00 0.00 236.38 236.38
2609 533 290.00 1786.00 0.00 236.91 236.91
2613 533 290.00 1790.00 0.00 237.44 237.44
2617 533 290.00 1794.00 0.00 237.97 237.97
2621 533 290.00 1798.00 0.00 238.50 238.50
2625 533 290.00 1802.00 0.00 239.03 239.03
2629 533 290.00 1806.00 0.00 239.56 239.56
2633 533 290.00 1810.00 0.00 240.09 240.09
2637 533 290.00 1814.00 0.00 240.62 240.62
2641 533 290.00 1818.00 0.00 241.15 241.15
2645 533 290.00 1822.00 0.00 241.68 241.68
2649 533 290.00 1826.00 0.00 242.21 242.21
2653 533 290.00 1830.00 0.00 242.74 242.74
2657 533 290.00 1834.00 0.00 243.27 243.27
2661 533 290.00 1838.00 0.00 243.80 243.80
2665 533 290.00 1842.00 0.00 244.33 244.33
2669 533 290.00 1846.00 0.00 244.86 244.86
2673 533 290.00 1850.00 0.00 245.39 245.39
2677 533 290.00 1854.00 0.00 245.92 245.92
2681 533 290.00 1858.00 0.00 246.45 246.45
2685 533 290.00 1862.00 0.00 246.98 246.98
2689 533 290.00 1866.00 0.00 247.51 247.51
2693 533 290.00 1870.00 0.00 248.04 248.04
2697 533 290.00 1874.00 0.00 248.57 248.57
2701 533 290.00 1878.00 0.00 249.10 249.10
2705 533 290.00 1882.00 0.00 249.63 249.63
2709 533 290.00 1886.00 0.00 250.16 250.16
2713 533 290.00 1890.00 0.00 250.69 250.69
2717 533 290.00 1894.00 0.00 251.22 251.22
2721 533 290.00 1898.00 0.00 251.75 251.75
2725 533 290.00 1902.00 0.00 252.28 252.28
2729 533 290.00 1906.00 0.00 252.81 252.81
2733 533 290.00 1910.00 0.00 253.34 253.34
2737 533 290.00 1914.00 0.00 253.87 253.87
2741 533 290.00 1918.00 0.00 254.40 254.40
2745 533 290.00 1922.00 0.00 254.93 254.93
2749 533 290.00 1926.00 0.00 255.46 255.46
2753 533 290.00 1930.00 0.00 255.99 255.99
2757 533 290.00 1934.00 0.00 256.52 256.52
2761 533 290.00 1938.00 0.00 257.05 257.05
2765 533 290.00 1942.00 0.00 257.58 257.58
2769 533 290.00 1946.00 0.00 258.11 258.11
2773 533 290.00 1950.00 0.00 258.64 258.64
2777 533 290.00 1954.00 0.00 259.17 259.17
2781 533 290.00 1958.00 0.00 259.70 259.70
2785 533 290.00 1962.00 0.00 260.23 260.23
2789 533 290.00 1966.00 0.00 260.76 260.76
2793 533 290.00 1970.00 0.00 261.29 261.29
2797 533 290.00 1974.00 0.00 261.82 261.82
2801 533 290.00 1978.00 0.00 262.35 262.35
Page 105
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
2805 533 290.00 1982.00 0.00 262.88 262.88
2809 533 290.00 1986.00 0.00 263.41 263.41
2813 533 290.00 1990.00 0.00 263.94 263.94
2817 533 290.00 1994.00 0.00 264.47 264.47
2821 533 290.00 1998.00 0.00 265.00 265.00
2825 533 290.00 2002.00 0.00 265.53 265.53
2829 533 290.00 2006.00 0.00 266.06 266.06
2833 533 290.00 2010.00 0.00 266.59 266.59
2837 533 290.00 2014.00 0.00 267.12 267.12
2841 533 290.00 2018.00 0.00 267.65 267.65
2845 533 290.00 2022.00 0.00 268.18 268.18
2849 533 290.00 2026.00 0.00 268.71 268.71
2853 533 290.00 2030.00 0.00 269.24 269.24
2857 533 290.00 2034.00 0.00 269.77 269.77
2861 533 290.00 2038.00 0.00 270.30 270.30
2865 533 290.00 2042.00 0.00 270.83 270.83
2869 533 290.00 2046.00 0.00 271.36 271.36
2873 533 290.00 2050.00 0.00 271.89 271.89
2877 533 290.00 2054.00 0.00 272.42 272.42
2881 533 290.00 2058.00 0.00 272.95 272.95
2885 533 290.00 2062.00 0.00 273.48 273.48
2889 533 290.00 2066.00 0.00 274.01 274.01
2893 533 290.00 2070.00 0.00 274.54 274.54
2897 533 290.00 2074.00 0.00 275.07 275.07
2901 533 290.00 2078.00 0.00 275.60 275.60
2905 533 290.00 2082.00 0.00 276.13 276.13
2909 533 290.00 2086.00 0.00 276.66 276.66
2913 533 290.00 2090.00 0.00 277.19 277.19
2917 533 290.00 2094.00 0.00 277.72 277.72
2921 533 290.00 2098.00 0.00 278.25 278.25
2925 533 290.00 2102.00 0.00 278.78 278.78
2929 533 290.00 2106.00 0.00 279.31 279.31
2933 533 290.00 2110.00 0.00 279.84 279.84
2937 533 290.00 2114.00 0.00 280.37 280.37
2941 533 290.00 2118.00 0.00 280.90 280.90
2945 533 290.00 2122.00 0.00 281.43 281.43
2949 533 290.00 2126.00 0.00 281.96 281.96
2953 533 290.00 2130.00 0.00 282.49 282.49
2957 533 290.00 2134.00 0.00 283.02 283.02
2961 533 290.00 2138.00 0.00 283.55 283.55
2965 533 290.00 2142.00 0.00 284.08 284.08
2969 533 290.00 2146.00 0.00 284.61 284.61
2973 533 290.00 2150.00 0.00 285.14 285.14
2977 533 290.00 2154.00 0.00 285.67 285.67
2981 533 290.00 2158.00 0.00 286.20 286.20
2985 533 290.00 2162.00 0.00 286.73 286.73
2989 533 290.00 2166.00 0.00 287.26 287.26
2993 533 290.00 2170.00 0.00 287.79 287.79
2997 533 290.00 2174.00 0.00 288.32 288.32
3001 533 290.00 2178.00 0.00 288.85 288.85
3005 533 290.00 2182.00 0.00 289.38 289.38
3009 533 290.00 2186.00 0.00 289.91 289.91
3013 533 290.00 2190.00 0.00 290.44 290.44
3017 533 290.00 2194.00 0.00 290.97 290.97
3021 533 290.00 2198.00 0.00 291.50 291.50
Page 106
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
3025 533 290.00 2202.00 0.00 292.03 292.03
3029 533 290.00 2206.00 0.00 292.56 292.56
3033 533 290.00 2210.00 0.00 293.09 293.09
3037 533 290.00 2214.00 0.00 293.62 293.62
3041 533 290.00 2218.00 0.00 294.15 294.15
3045 533 290.00 2222.00 0.00 294.68 294.68
3049 533 290.00 2226.00 0.00 295.21 295.21
3053 533 290.00 2230.00 0.00 295.74 295.74
3057 533 290.00 2234.00 0.00 296.27 296.27
3061 533 290.00 2238.00 0.00 296.80 296.80
3065 533 290.00 2242.00 0.00 297.33 297.33
3069 533 290.00 2246.00 0.00 297.86 297.86
3073 533 290.00 2250.00 0.00 298.39 298.39
3077 533 290.00 2254.00 0.00 298.92 298.92
3081 533 290.00 2258.00 0.00 299.45 299.45
3085 533 290.00 2262.00 0.00 299.98 299.98
3089 533 290.00 2266.00 0.00 300.51 300.51
3093 533 290.00 2270.00 0.00 301.04 301.04
3097 533 290.00 2274.00 0.00 301.57 301.57
3101 533 290.00 2278.00 0.00 302.10 302.10
3105 533 290.00 2282.00 0.00 302.63 302.63
3109 533 290.00 2286.00 0.00 303.16 303.16
3113 533 290.00 2290.00 0.00 303.69 303.69
3117 533 290.00 2294.00 0.00 304.22 304.22
3121 533 290.00 2298.00 0.00 304.75 304.75
3125 533 290.00 2302.00 0.00 305.28 305.28
3129 533 290.00 2306.00 0.00 305.81 305.81
3133 533 290.00 2310.00 0.00 306.34 306.34
3137 533 290.00 2314.00 0.00 306.87 306.87
3141 533 290.00 2318.00 0.00 307.40 307.40
3145 533 290.00 2322.00 0.00 307.93 307.93
3149 533 290.00 2326.00 0.00 308.46 308.46
3153 533 290.00 2330.00 0.00 308.99 308.99
3157 533 290.00 2334.00 0.00 309.52 309.52
3161 533 290.00 2338.00 0.00 310.05 310.05
3165 533 290.00 2342.00 0.00 310.58 310.58
3169 533 290.00 2346.00 0.00 311.11 311.11
3173 533 290.00 2350.00 0.00 311.64 311.64
3177 533 290.00 2354.00 0.00 312.17 312.17
3181 533 290.00 2358.00 0.00 312.70 312.70
3185 533 290.00 2362.00 0.00 313.23 313.23
3189 533 290.00 2366.00 0.00 313.76 313.76
3193 533 290.00 2370.00 0.00 314.29 314.29
3197 533 290.00 2374.00 0.00 314.82 314.82
3201 533 290.00 2378.00 0.00 315.35 315.35
3205 533 290.00 2382.00 0.00 315.88 315.88
3209 533 290.00 2386.00 0.00 316.41 316.41
3213 533 290.00 2390.00 0.00 316.94 316.94
3217 533 290.00 2394.00 0.00 317.47 317.47
3221 533 290.00 2398.00 0.00 318.00 318.00
3225 533 290.00 2402.00 0.00 318.53 318.53
3229 533 290.00 2406.00 0.00 319.06 319.06
3233 533 290.00 2410.00 0.00 319.59 319.59
3237 533 290.00 2414.00 0.00 320.12 320.12
3241 533 290.00 2418.00 0.00 320.65 320.65
Page 107
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter HMonthly table
3245 533 290.00 2422.00 0.00 321.18 321.18
3249 533 290.00 2426.00 0.00 321.71 321.71
3253 533 290.00 2430.00 0.00 322.24 322.24
3257 533 290.00 2434.00 0.00 322.77 322.77
3261 533 290.00 2438.00 0.00 323.30 323.30
3265 533 290.00 2442.00 0.00 323.83 323.83
3269 533 290.00 2446.00 0.00 324.36 324.36
3273 533 290.00 2450.00 0.00 324.89 324.89
3277 533 290.00 2454.00 0.00 325.42 325.42
3281 533 290.00 2458.00 0.00 325.95 325.95
3285 533 290.00 2462.00 0.00 326.48 326.48
3289 533 290.00 2466.00 0.00 327.01 327.01
3293 533 290.00 2470.00 0.00 327.54 327.54
3297 533 290.00 2474.00 0.00 328.07 328.07
3301 533 290.00 2478.00 0.00 328.60 328.60
3305 533 290.00 2482.00 0.00 329.13 329.13
3309 533 290.00 2486.00 0.00 329.66 329.66
3313 533 290.00 2490.00 0.00 330.19 330.19
3317 533 290.00 2494.00 0.00 330.72 330.72
3321 533 290.00 2498.00 0.00 331.25 331.25
3325 533 290.00 2502.00 0.00 331.78 331.78
3329 533 290.00 2506.00 0.00 332.31 332.31
3333 533 290.00 2510.00 0.00 332.84 332.84
3337 533 290.00 2514.00 0.00 333.37 333.37
3341 533 290.00 2518.00 0.00 333.90 333.90
3345 533 290.00 2522.00 0.00 334.43 334.43
3349 533 290.00 2526.00 0.00 334.96 334.96
3353 533 290.00 2530.00 0.00 335.49 335.49
3357 533 290.00 2534.00 0.00 336.02 336.02
3361 533 290.00 2538.00 0.00 336.55 336.55
3365 533 290.00 2542.00 0.00 337.08 337.08
3369 533 290.00 2546.00 0.00 337.61 337.61
3373 533 290.00 2550.00 0.00 338.14 338.14
3377 533 290.00 2554.00 0.00 338.67 338.67
3381 533 290.00 2558.00 0.00 339.20 339.20
3385 533 290.00 2562.00 0.00 339.73 339.73
3389 533 290.00 2566.00 0.00 340.26 340.26
3393 533 290.00 2570.00 0.00 340.79 340.79
3397 533 290.00 2574.00 0.00 341.32 341.32
3401 533 290.00 2578.00 0.00 341.85 341.85
3405 533 290.00 2582.00 0.00 342.38 342.38
3409 533 290.00 2586.00 0.00 342.91 342.91
3413 533 290.00 2590.00 0.00 343.44 343.44
3417 533 290.00 2594.00 0.00 343.97 343.97
3421 533 290.00 2598.00 0.00 344.50 344.50
3425 533 290.00 2602.00 0.00 345.03 345.03
3429 533 290.00 2606.00 0.00 345.56 345.56
3433 533 290.00 2610.00 0.00 346.09 346.09
3437 533 290.00 2614.00 0.00 346.62 346.62
3441 533 290.00 2618.00 0.00 347.15 347.15
3445 533 290.00 2622.00 0.00 347.68 347.68
3449 533 290.00 2626.00 0.00 348.21 348.21
3453 533 290.00 2630.00 0.00 348.74 348.74
3457 533 290.00 2634.00 0.00 349.27 349.27
3461 533 290.00 2638.00 0.00 349.80 349.80
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter H
Monthly table
3465 533 290.00 2642.00 0.00 350.33 350.33
3469 533 290.00 2646.00 0.00 350.86 350.86
3473 533 290.00 2650.00 0.00 351.39 351.39
3477 533 290.00 2654.00 0.00 351.92 351.92
3481 533 290.00 2658.00 0.00 352.45 352.45
3485 533 290.00 2662.00 0.00 352.98 352.98
3489 533 290.00 2666.00 0.00 353.51 353.51
3493 533 290.00 2670.00 0.00 354.04 354.04
3497 533 290.00 2674.00 0.00 354.57 354.57
3501 533 290.00 2678.00 0.00 355.10 355.10
3505 533 290.00 2682.00 0.00 355.63 355.63
3509 533 290.00 2686.00 0.00 356.16 356.16
3513 533 290.00 2690.00 0.00 356.69 356.69
3517 533 290.00 2694.00 0.00 357.22 357.22
3521 533 290.00 2698.00 0.00 357.75 357.75
3525 533 290.00 2702.00 0.00 358.28 358.28
3529 533 290.00 2706.00 0.00 358.81 358.81
3533 533 290.00 2710.00 0.00 359.34 359.34
3537 533 290.00 2714.00 0.00 359.87 359.87
3541 533 290.00 2718.00 0.00 360.40 360.40
3545 533 290.00 2722.00 0.00 360.93 360.93
3549 533 290.00 2726.00 0.00 361.46 361.46
3553 533 290.00 2730.00 0.00 361.99 361.99
3557 533 290.00 2734.00 0.00 362.52 362.52
3561 533 290.00 2738.00 0.00 363.05 363.05
3565 533 290.00 2742.00 0.00 363.58 363.58
3569 533 290.00 2746.00 0.00 364.11 364.11
3573 533 290.00 2750.00 0.00 364.64 364.64
3577 533 290.00 2754.00 0.00 365.17 365.17
3581 533 290.00 2758.00 0.00 365.70 365.70
3585 533 290.00 2762.00 0.00 366.23 366.23
3589 533 290.00 2766.00 0.00 366.76 366.76
3593 533 290.00 2770.00 0.00 367.29 367.29
3597 533 290.00 2774.00 0.00 367.82 367.82
3601 533 290.00 2778.00 0.00 368.35 368.35
3605 533 290.00 2782.00 0.00 368.88 368.88
3609 533 290.00 2786.00 0.00 369.41 369.41
3613 533 290.00 2790.00 0.00 369.94 369.94
3617 533 290.00 2794.00 0.00 370.47 370.47
3621 533 290.00 2798.00 0.00 371.00 371.00
3625 533 290.00 2802.00 0.00 371.53 371.53
3629 533 290.00 2806.00 0.00 372.06 372.06
3633 533 290.00 2810.00 0.00 372.59 372.59
3637 533 290.00 2814.00 0.00 373.12 373.12
3641 533 290.00 2818.00 0.00 373.65 373.65
3645 533 290.00 2822.00 0.00 374.18 374.18
3649 533 290.00 2826.00 0.00 374.71 374.71
3653 533 290.00 2830.00 0.00 375.24 375.24
3657 533 290.00 2834.00 0.00 375.77 375.77
3661 533 290.00 2838.00 0.00 376.30 376.30
3665 533 290.00 2842.00 0.00 376.83 376.83
3669 533 290.00 2846.00 0.00 377.36 377.36
3673 533 290.00 2850.00 0.00 377.89 377.89
3677 533 290.00 2854.00 0.00 378.42 378.42
3681 533 290.00 2858.00 0.00 378.95 378.95
Page 108
Monthly table Table letter H
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3685 533 290.00 2862.00 0.00 379.48 379.48
3689 533 290.00 2866.00 0.00 380.01 380.01
3693 533 290.00 2870.00 0.00 380.54 380.54
3697 533 290.00 2874.00 0.00 381.07 381.07
3701 533 290.00 2878.00 0.00 381.60 381.60
3705 533 290.00 2882.00 0.00 382.13 382.13
3709 533 290.00 2886.00 0.00 382.66 382.66
3713 533 290.00 2890.00 0.00 383.19 383.19
3717 533 290.00 2894.00 0.00 383.72 383.72
3721 533 290.00 2898.00 0.00 384.25 384.25
3725 533 290.00 2902.00 0.00 384.78 384.78
3729 533 290.00 2906.00 0.00 385.31 385.31
3733 533 290.00 2910.00 0.00 385.84 385.84
3737 533 290.00 2914.00 0.00 386.37 386.37
3741 533 290.00 2918.00 0.00 386.90 386.90
3745 533 290.00 2922.00 0.00 387.43 387.43
3749 533 290.00 2926.00 0.00 387.96 387.96
3753 533 290.00 2930.00 0.00 388.49 388.49
3757 533 290.00 2934.00 0.00 389.02 389.02
3761 533 290.00 2938.00 0.00 389.55 389.55
3765 533 290.00 2942.00 0.00 390.08 390.08
3769 533 290.00 2946.00 0.00 390.61 390.61
3773 533 290.00 2950.00 0.00 391.14 391.14
3777 533 290.00 2954.00 0.00 391.67 391.67
3781 533 290.00 2958.00 0.00 392.20 392.20
3785 533 290.00 2962.00 0.00 392.73 392.73
3789 533 290.00 2966.00 0.00 393.26 393.26
3793 533 290.00 2970.00 0.00 393.79 393.79
3797 533 290.00 2974.00 0.00 394.32 394.32
3801 533 290.00 2978.00 0.00 394.85 394.85
3805 533 290.00 2982.00 0.00 395.38 395.38
3809 533 290.00 2986.00 0.00 395.91 395.91
3813 533 290.00 2990.00 0.00 396.44 396.44
3817 533 290.00 2994.00 0.00 396.97 396.97
3821 533 290.00 2998.00 0.00 397.50 397.50
3825 533 290.00 3002.00 0.00 398.03 398.03
3829 533 290.00 3006.00 0.00 398.56 398.56
3833 533 290.00 3010.00 0.00 399.09 399.09
3837 533 290.00 3014.00 0.00 399.62 399.62
3841 533 290.00 3018.00 0.00 400.15 400.15
3845 533 290.00 3022.00 0.00 400.68 400.68
3849 533 290.00 3026.00 0.00 401.21 401.21
3853 533 290.00 3030.00 0.00 401.74 401.74
3857 533 290.00 3034.00 0.00 402.27 402.27
3861 533 290.00 3038.00 0.00 402.80 402.80
3865 533 290.00 3042.00 0.00 403.33 403.33
3869 533 290.00 3046.00 0.00 403.86 403.86
3873 533 290.00 3050.00 0.00 404.39 404.39
3877 533 290.00 3054.00 0.00 404.92 404.92
3881 533 290.00 3058.00 0.00 405.45 405.45
3885 533 290.00 3062.00 0.00 405.98 405.98
3889 533 290.00 3066.00 0.00 406.51 406.51
3893 533 290.00 3070.00 0.00 407.04 407.04
3897 533 290.00 3074.00 0.00 407.57 407.57
3901 533 290.00 3078.00 0.00 408.10 408.10
Page 109
Page 110
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter H
3905 533 290.00 3082.00 0.00 408.63 408.63
3909 533 290.00 3086.00 0.00 409.16 409.16
3913 533 290.00 3090.00 0.00 409.69 409.69
3917 533 290.00 3094.00 0.00 410.22 410.22
3921 533 290.00 3098.00 0.00 410.75 410.75
3925 533 290.00 3102.00 0.00 411.28 411.28
3929 533 290.00 3106.00 0.00 411.81 411.81
3933 533 290.00 3110.00 0.00 412.34 412.34
3937 533 290.00 3114.00 0.00 412.87 412.87
3941 533 290.00 3118.00 0.00 413.40 413.40
3945 533 290.00 3122.00 0.00 413.93 413.93
3949 533 290.00 3126.00 0.00 414.46 414.46
3953 533 290.00 3130.00 0.00 414.99 414.99
3957 533 290.00 3134.00 0.00 415.52 415.52
3961 533 290.00 3138.00 0.00 416.05 416.05
3965 533 290.00 3142.00 0.00 416.58 416.58
3969 533 290.00 3146.00 0.00 417.11 417.11
3973 533 290.00 3150.00 0.00 417.64 417.64
3977 533 290.00 3154.00 0.00 418.17 418.17
3981 533 290.00 3158.00 0.00 418.70 418.70
3985 533 290.00 3162.00 0.00 419.23 419.23
3989 533 290.00 3166.00 0.00 419.76 419.76
3993 533 290.00 3170.00 0.00 420.29 420.29
3997 533 290.00 3174.00 0.00 420.82 420.82
4001 533 290.00 3178.00 0.00 421.35 421.35
4005 533 290.00 3182.00 0.00 421.88 421.88
4009 533 290.00 3186.00 0.00 422.41 422.41
4013 533 290.00 3190.00 0.00 422.94 422.94
4017 533 290.00 3194.00 0.00 423.47 423.47
4021 533 290.00 3198.00 0.00 424.00 424.00
4025 533 290.00 3202.00 0.00 424.53 424.53
4029 533 290.00 3206.00 0.00 425.06 425.06
4033 533 290.00 3210.00 0.00 425.59 425.59
4037 533 290.00 3214.00 0.00 426.12 426.12
4041 533 290.00 3218.00 0.00 426.65 426.65
4045 533 290.00 3222.00 0.00 427.18 427.18
4049 533 290.00 3226.00 0.00 427.71 427.71
4053 533 290.00 3230.00 0.00 428.24 428.24
4057 533 290.00 3234.00 0.00 428.77 428.77
4061 533 290.00 3238.00 0.00 429.30 429.30
4065 533 290.00 3242.00 0.00 429.83 429.83
4069 533 290.00 3246.00 0.00 430.36 430.36
4073 533 290.00 3250.00 0.00 430.89 430.89
4077 533 290.00 3254.00 0.00 431.42 431.42
4081 533 290.00 3258.00 0.00 431.95 431.95
4085 533 290.00 3262.00 0.00 432.48 432.48
4089 533 290.00 3266.00 0.00 433.01 433.01
4093 533 290.00 3270.00 0.00 433.54 433.54
4097 533 290.00 3274.00 0.00 434.07 434.07
4101 533 290.00 3278.00 0.00 434.60 434.60
4105 533 290.00 3282.00 0.00 435.13 435.13
4109 533 290.00 3286.00 0.00 435.66 435.66
4113 533 290.00 3290.00 0.00 436.19 436.19
4117 533 290.00 3294.00 0.00 436.72 436.72
4121 533 290.00 3298.00 0.00 437.25 437.25
Page 111
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282
Monthly tableTable letter H
4125 533 290.00 3302.00 0.00 437.78 437.78
4129 533 290.00 3306.00 0.00 438.31 438.31
4133 533 290.00 3310.00 0.00 438.84 438.84
4137 533 290.00 3314.00 0.00 439.37 439.37
4141 533 290.00 3318.00 0.00 439.90 439.90
4145 533 290.00 3322.00 0.00 440.43 440.43
4149 533 290.00 3326.00 0.00 440.96 440.96
4153 533 290.00 3330.00 0.00 441.49 441.49
4157 533 290.00 3334.00 0.00 442.02 442.02
4161 533 290.00 3338.00 0.00 442.55 442.55
4165 533 290.00 3342.00 0.00 443.08 443.08
4169 533 290.00 3346.00 0.00 443.61 443.61
4173 533 290.00 3350.00 0.00 444.14 444.14
4177 533 290.00 3354.00 0.00 444.67 444.67
4181 533 290.00 3358.00 0.00 445.20 445.20
4185 533 290.00 3362.00 0.00 445.73 445.73
4189 533 290.00 3366.00 0.00 445.99 445.99
Page 112
Weekly table for NICs where employee
has deferment for use from 6 April 2022 to 5 April 2023
Use this table for employees who are aged 21 or over,
for whom you hold form CA2700 allowing them to
defer payment of employee’s NICs at the full main
percentage rate.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘J’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entry on form RT11
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
Table letter J
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JWeekly table
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.22 0.00 0.22
177 123 54.00 0.00 0.38 0.00 0.38
178 123 55.00 0.00 0.53 0.00 0.53
179 123 56.00 0.00 0.68 0.00 0.68
180 123 57.00 0.00 0.83 0.00 0.83
181 123 58.00 0.00 0.98 0.00 0.98
182 123 59.00 0.00 1.13 0.00 1.13
183 123 60.00 0.00 1.28 0.00 1.28
184 123 61.00 0.00 1.43 0.00 1.43
185 123 62.00 0.00 1.58 0.00 1.58
186 123 63.00 0.00 1.73 0.00 1.73
187 123 64.00 0.00 1.88 0.00 1.88
188 123 65.00 0.00 2.03 0.00 2.03
189 123 66.00 0.00 2.18 0.00 2.18
190 123 67.00 0.00 2.26 0.00 2.26
191 123 67.00 1.00 2.48 0.05 2.53
192 123 67.00 2.00 2.64 0.08 2.72
193 123 67.00 3.00 2.79 0.11 2.90
194 123 67.00 4.00 2.94 0.15 3.09
195 123 67.00 5.00 3.09 0.18 3.27
196 123 67.00 6.00 3.24 0.21 3.45
197 123 67.00 7.00 3.39 0.24 3.63
198 123 67.00 8.00 3.54 0.28 3.82
199 123 67.00 9.00 3.69 0.31 4.00
200 123 67.00 10.00 3.84 0.34 4.18
201 123 67.00 11.00 3.99 0.37 4.36
202 123 67.00 12.00 4.14 0.41 4.55
Page 113
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
203 123 67.00 13.00 4.29 0.44 4.73
204 123 67.00 14.00 4.44 0.47 4.91
205 123 67.00 15.00 4.59 0.50 5.09
206 123 67.00 16.00 4.74 0.54 5.28
207 123 67.00 17.00 4.89 0.57 5.46
208 123 67.00 18.00 5.04 0.60 5.64
209 123 67.00 19.00 5.19 0.63 5.82
210 123 67.00 20.00 5.34 0.67 6.01
211 123 67.00 21.00 5.49 0.70 6.19
212 123 67.00 22.00 5.65 0.73 6.38
213 123 67.00 23.00 5.80 0.76 6.56
214 123 67.00 24.00 5.95 0.80 6.75
215 123 67.00 25.00 6.10 0.83 6.93
216 123 67.00 26.00 6.25 0.86 7.11
217 123 67.00 27.00 6.40 0.89 7.29
218 123 67.00 28.00 6.55 0.93 7.48
219 123 67.00 29.00 6.70 0.96 7.66
220 123 67.00 30.00 6.85 0.99 7.84
221 123 67.00 31.00 7.00 1.02 8.02
222 123 67.00 32.00 7.15 1.06 8.21
223 123 67.00 33.00 7.30 1.09 8.39
224 123 67.00 34.00 7.45 1.12 8.57
225 123 67.00 35.00 7.60 1.15 8.75
226 123 67.00 36.00 7.75 1.19 8.94
227 123 67.00 37.00 7.90 1.22 9.12
228 123 67.00 38.00 8.05 1.25 9.30
229 123 67.00 39.00 8.20 1.28 9.48
230 123 67.00 40.00 8.35 1.32 9.67
231 123 67.00 41.00 8.50 1.35 9.85
232 123 67.00 42.00 8.66 1.38 10.04
233 123 67.00 43.00 8.81 1.41 10.22
234 123 67.00 44.00 8.96 1.45 10.41
235 123 67.00 45.00 9.11 1.48 10.59
236 123 67.00 46.00 9.26 1.51 10.77
237 123 67.00 47.00 9.41 1.54 10.95
238 123 67.00 48.00 9.56 1.58 11.14
239 123 67.00 49.00 9.71 1.61 11.32
240 123 67.00 50.00 9.86 1.64 11.50
241 123 67.00 51.00 10.01 1.67 11.68
242 123 67.00 52.00 10.16 1.71 11.87
243 123 67.00 53.00 10.31 1.74 12.05
244 123 67.00 54.00 10.46 1.77 12.23
245 123 67.00 55.00 10.61 1.80 12.41
246 123 67.00 56.00 10.76 1.84 12.60
247 123 67.00 57.00 10.91 1.87 12.78
248 123 67.00 58.00 11.06 1.90 12.96
249 123 67.00 59.00 11.21 1.93 13.14
250 123 67.00 60.00 11.36 1.97 13.33
251 123 67.00 61.00 11.51 2.00 13.51
252 123 67.00 62.00 11.67 2.03 13.70
253 123 67.00 63.00 11.82 2.06 13.88
254 123 67.00 64.00 11.97 2.10 14.07
255 123 67.00 65.00 12.12 2.13 14.25
256 123 67.00 66.00 12.27 2.16 14.43
257 123 67.00 67.00 12.42 2.19 14.61
Page 114
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JWeekly table
258 123 67.00 68.00 12.57 2.23 14.80
259 123 67.00 69.00 12.72 2.26 14.98
260 123 67.00 70.00 12.87 2.29 15.16
261 123 67.00 71.00 13.02 2.32 15.34
262 123 67.00 72.00 13.17 2.36 15.53
263 123 67.00 73.00 13.32 2.39 15.71
264 123 67.00 74.00 13.47 2.42 15.89
265 123 67.00 75.00 13.62 2.45 16.07
266 123 67.00 76.00 13.77 2.49 16.26
267 123 67.00 77.00 13.92 2.52 16.44
268 123 67.00 78.00 14.07 2.55 16.62
269 123 67.00 79.00 14.22 2.58 16.80
270 123 67.00 80.00 14.37 2.62 16.99
271 123 67.00 81.00 14.52 2.65 17.17
272 123 67.00 82.00 14.68 2.68 17.36
273 123 67.00 83.00 14.83 2.71 17.54
274 123 67.00 84.00 14.98 2.75 17.73
275 123 67.00 85.00 15.13 2.78 17.91
276 123 67.00 86.00 15.28 2.81 18.09
277 123 67.00 87.00 15.43 2.84 18.27
278 123 67.00 88.00 15.58 2.88 18.46
279 123 67.00 89.00 15.73 2.91 18.64
280 123 67.00 90.00 15.88 2.94 18.82
281 123 67.00 91.00 16.03 2.97 19.00
282 123 67.00 92.00 16.18 3.01 19.19
283 123 67.00 93.00 16.33 3.04 19.37
284 123 67.00 94.00 16.48 3.07 19.55
285 123 67.00 95.00 16.63 3.10 19.73
286 123 67.00 96.00 16.78 3.14 19.92
287 123 67.00 97.00 16.93 3.17 20.10
288 123 67.00 98.00 17.08 3.20 20.28
289 123 67.00 99.00 17.23 3.23 20.46
290 123 67.00 100.00 17.38 3.27 20.65
291 123 67.00 101.00 17.53 3.30 20.83
292 123 67.00 102.00 17.69 3.33 21.02
293 123 67.00 103.00 17.84 3.36 21.20
294 123 67.00 104.00 17.99 3.40 21.39
295 123 67.00 105.00 18.14 3.43 21.57
296 123 67.00 106.00 18.29 3.46 21.75
297 123 67.00 107.00 18.44 3.49 21.93
298 123 67.00 108.00 18.59 3.53 22.12
299 123 67.00 109.00 18.74 3.56 22.30
300 123 67.00 110.00 18.89 3.59 22.48
301 123 67.00 111.00 19.04 3.62 22.66
302 123 67.00 112.00 19.19 3.66 22.85
303 123 67.00 113.00 19.34 3.69 23.03
304 123 67.00 114.00 19.49 3.72 23.21
305 123 67.00 115.00 19.64 3.75 23.39
306 123 67.00 116.00 19.79 3.79 23.58
307 123 67.00 117.00 19.94 3.82 23.76
308 123 67.00 118.00 20.09 3.85 23.94
309 123 67.00 119.00 20.24 3.88 24.12
310 123 67.00 120.00 20.39 3.92 24.31
311 123 67.00 121.00 20.54 3.95 24.49
312 123 67.00 122.00 20.70 3.98 24.68
Page 115
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
313 123 67.00 123.00 20.85 4.01 24.86
314 123 67.00 124.00 21.00 4.05 25.05
315 123 67.00 125.00 21.15 4.08 25.23
316 123 67.00 126.00 21.30 4.11 25.41
317 123 67.00 127.00 21.45 4.14 25.59
318 123 67.00 128.00 21.60 4.18 25.78
319 123 67.00 129.00 21.75 4.21 25.96
320 123 67.00 130.00 21.90 4.24 26.14
321 123 67.00 131.00 22.05 4.27 26.32
322 123 67.00 132.00 22.20 4.31 26.51
323 123 67.00 133.00 22.35 4.34 26.69
324 123 67.00 134.00 22.50 4.37 26.87
325 123 67.00 135.00 22.65 4.40 27.05
326 123 67.00 136.00 22.80 4.44 27.24
327 123 67.00 137.00 22.95 4.47 27.42
328 123 67.00 138.00 23.10 4.50 27.60
329 123 67.00 139.00 23.25 4.53 27.78
330 123 67.00 140.00 23.40 4.57 27.97
331 123 67.00 141.00 23.55 4.60 28.15
332 123 67.00 142.00 23.71 4.63 28.34
333 123 67.00 143.00 23.86 4.66 28.52
334 123 67.00 144.00 24.01 4.70 28.71
335 123 67.00 145.00 24.16 4.73 28.89
336 123 67.00 146.00 24.31 4.76 29.07
337 123 67.00 147.00 24.46 4.79 29.25
338 123 67.00 148.00 24.61 4.83 29.44
339 123 67.00 149.00 24.76 4.86 29.62
340 123 67.00 150.00 24.91 4.89 29.80
341 123 67.00 151.00 25.06 4.92 29.98
342 123 67.00 152.00 25.21 4.96 30.17
343 123 67.00 153.00 25.36 4.99 30.35
344 123 67.00 154.00 25.51 5.02 30.53
345 123 67.00 155.00 25.66 5.05 30.71
346 123 67.00 156.00 25.81 5.09 30.90
347 123 67.00 157.00 25.96 5.12 31.08
348 123 67.00 158.00 26.11 5.15 31.26
349 123 67.00 159.00 26.26 5.18 31.44
350 123 67.00 160.00 26.41 5.22 31.63
351 123 67.00 161.00 26.56 5.25 31.81
352 123 67.00 162.00 26.72 5.28 32.00
353 123 67.00 163.00 26.87 5.31 32.18
354 123 67.00 164.00 27.02 5.35 32.37
355 123 67.00 165.00 27.17 5.38 32.55
356 123 67.00 166.00 27.32 5.41 32.73
357 123 67.00 167.00 27.47 5.44 32.91
358 123 67.00 168.00 27.62 5.48 33.10
359 123 67.00 169.00 27.77 5.51 33.28
360 123 67.00 170.00 27.92 5.54 33.46
361 123 67.00 171.00 28.07 5.57 33.64
362 123 67.00 172.00 28.22 5.61 33.83
363 123 67.00 173.00 28.37 5.64 34.01
364 123 67.00 174.00 28.52 5.67 34.19
365 123 67.00 175.00 28.67 5.70 34.37
366 123 67.00 176.00 28.82 5.74 34.56
367 123 67.00 177.00 28.97 5.77 34.74
Page 116
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JWeekly table
368 123 67.00 178.00 29.12 5.80 34.92
369 123 67.00 179.00 29.27 5.83 35.10
370 123 67.00 180.00 29.42 5.87 35.29
371 123 67.00 181.00 29.57 5.90 35.47
372 123 67.00 182.00 29.73 5.93 35.66
373 123 67.00 183.00 29.88 5.96 35.84
374 123 67.00 184.00 30.03 6.00 36.03
375 123 67.00 185.00 30.18 6.03 36.21
376 123 67.00 186.00 30.33 6.06 36.39
377 123 67.00 187.00 30.48 6.09 36.57
378 123 67.00 188.00 30.63 6.13 36.76
379 123 67.00 189.00 30.78 6.16 36.94
380 123 67.00 190.00 30.93 6.19 37.12
381 123 67.00 191.00 31.08 6.22 37.30
382 123 67.00 192.00 31.23 6.26 37.49
383 123 67.00 193.00 31.38 6.29 37.67
384 123 67.00 194.00 31.53 6.32 37.85
385 123 67.00 195.00 31.68 6.35 38.03
386 123 67.00 196.00 31.83 6.39 38.22
387 123 67.00 197.00 31.98 6.42 38.40
388 123 67.00 198.00 32.13 6.45 38.58
389 123 67.00 199.00 32.28 6.48 38.76
390 123 67.00 200.00 32.43 6.52 38.95
391 123 67.00 201.00 32.58 6.55 39.13
392 123 67.00 202.00 32.74 6.58 39.32
393 123 67.00 203.00 32.89 6.61 39.50
394 123 67.00 204.00 33.04 6.65 39.69
395 123 67.00 205.00 33.19 6.68 39.87
396 123 67.00 206.00 33.34 6.71 40.05
397 123 67.00 207.00 33.49 6.74 40.23
398 123 67.00 208.00 33.64 6.78 40.42
399 123 67.00 209.00 33.79 6.81 40.60
400 123 67.00 210.00 33.94 6.84 40.78
401 123 67.00 211.00 34.09 6.87 40.96
402 123 67.00 212.00 34.24 6.91 41.15
403 123 67.00 213.00 34.39 6.94 41.33
404 123 67.00 214.00 34.54 6.97 41.51
405 123 67.00 215.00 34.69 7.00 41.69
406 123 67.00 216.00 34.84 7.04 41.88
407 123 67.00 217.00 34.99 7.07 42.06
408 123 67.00 218.00 35.14 7.10 42.24
409 123 67.00 219.00 35.29 7.13 42.42
410 123 67.00 220.00 35.44 7.17 42.61
411 123 67.00 221.00 35.59 7.20 42.79
412 123 67.00 222.00 35.75 7.23 42.98
413 123 67.00 223.00 35.90 7.26 43.16
414 123 67.00 224.00 36.05 7.30 43.35
415 123 67.00 225.00 36.20 7.33 43.53
416 123 67.00 226.00 36.35 7.36 43.71
417 123 67.00 227.00 36.50 7.39 43.89
418 123 67.00 228.00 36.65 7.43 44.08
419 123 67.00 229.00 36.80 7.46 44.26
420 123 67.00 230.00 36.95 7.49 44.44
421 123 67.00 231.00 37.10 7.52 44.62
422 123 67.00 232.00 37.25 7.56 44.81
Page 117
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
423 123 67.00 233.00 37.40 7.59 44.99
424 123 67.00 234.00 37.55 7.62 45.17
425 123 67.00 235.00 37.70 7.65 45.35
426 123 67.00 236.00 37.85 7.69 45.54
427 123 67.00 237.00 38.00 7.72 45.72
428 123 67.00 238.00 38.15 7.75 45.90
429 123 67.00 239.00 38.30 7.78 46.08
430 123 67.00 240.00 38.45 7.82 46.27
431 123 67.00 241.00 38.60 7.85 46.45
432 123 67.00 242.00 38.76 7.88 46.64
433 123 67.00 243.00 38.91 7.91 46.82
434 123 67.00 244.00 39.06 7.95 47.01
435 123 67.00 245.00 39.21 7.98 47.19
436 123 67.00 246.00 39.36 8.01 47.37
437 123 67.00 247.00 39.51 8.04 47.55
438 123 67.00 248.00 39.66 8.08 47.74
439 123 67.00 249.00 39.81 8.11 47.92
440 123 67.00 250.00 39.96 8.14 48.10
441 123 67.00 251.00 40.11 8.17 48.28
442 123 67.00 252.00 40.26 8.21 48.47
443 123 67.00 253.00 40.41 8.24 48.65
444 123 67.00 254.00 40.56 8.27 48.83
445 123 67.00 255.00 40.71 8.30 49.01
446 123 67.00 256.00 40.86 8.34 49.20
447 123 67.00 257.00 41.01 8.37 49.38
448 123 67.00 258.00 41.16 8.40 49.56
449 123 67.00 259.00 41.31 8.43 49.74
450 123 67.00 260.00 41.46 8.47 49.93
451 123 67.00 261.00 41.61 8.50 50.11
452 123 67.00 262.00 41.77 8.53 50.30
453 123 67.00 263.00 41.92 8.56 50.48
454 123 67.00 264.00 42.07 8.60 50.67
455 123 67.00 265.00 42.22 8.63 50.85
456 123 67.00 266.00 42.37 8.66 51.03
457 123 67.00 267.00 42.52 8.69 51.21
458 123 67.00 268.00 42.67 8.73 51.40
459 123 67.00 269.00 42.82 8.76 51.58
460 123 67.00 270.00 42.97 8.79 51.76
461 123 67.00 271.00 43.12 8.82 51.94
462 123 67.00 272.00 43.27 8.86 52.13
463 123 67.00 273.00 43.42 8.89 52.31
464 123 67.00 274.00 43.57 8.92 52.49
465 123 67.00 275.00 43.72 8.95 52.67
466 123 67.00 276.00 43.87 8.99 52.86
467 123 67.00 277.00 44.02 9.02 53.04
468 123 67.00 278.00 44.17 9.05 53.22
469 123 67.00 279.00 44.32 9.08 53.40
470 123 67.00 280.00 44.47 9.12 53.59
471 123 67.00 281.00 44.62 9.15 53.77
472 123 67.00 282.00 44.78 9.18 53.96
473 123 67.00 283.00 44.93 9.21 54.14
474 123 67.00 284.00 45.08 9.25 54.33
475 123 67.00 285.00 45.23 9.28 54.51
476 123 67.00 286.00 45.38 9.31 54.69
477 123 67.00 287.00 45.53 9.34 54.87
Page 118
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JWeekly table
478 123 67.00 288.00 45.68 9.38 55.06
479 123 67.00 289.00 45.83 9.41 55.24
480 123 67.00 290.00 45.98 9.44 55.42
481 123 67.00 291.00 46.13 9.47 55.60
482 123 67.00 292.00 46.28 9.51 55.79
483 123 67.00 293.00 46.43 9.54 55.97
484 123 67.00 294.00 46.58 9.57 56.15
485 123 67.00 295.00 46.73 9.60 56.33
486 123 67.00 296.00 46.88 9.64 56.52
487 123 67.00 297.00 47.03 9.67 56.70
488 123 67.00 298.00 47.18 9.70 56.88
489 123 67.00 299.00 47.33 9.73 57.06
490 123 67.00 300.00 47.48 9.77 57.25
491 123 67.00 301.00 47.63 9.80 57.43
492 123 67.00 302.00 47.79 9.83 57.62
493 123 67.00 303.00 47.94 9.86 57.80
494 123 67.00 304.00 48.09 9.90 57.99
495 123 67.00 305.00 48.24 9.93 58.17
496 123 67.00 306.00 48.39 9.96 58.35
497 123 67.00 307.00 48.54 9.99 58.53
498 123 67.00 308.00 48.69 10.03 58.72
499 123 67.00 309.00 48.84 10.06 58.90
500 123 67.00 310.00 48.99 10.09 59.08
501 123 67.00 311.00 49.14 10.12 59.26
502 123 67.00 312.00 49.29 10.16 59.45
503 123 67.00 313.00 49.44 10.19 59.63
504 123 67.00 314.00 49.59 10.22 59.81
505 123 67.00 315.00 49.74 10.25 59.99
506 123 67.00 316.00 49.89 10.29 60.18
507 123 67.00 317.00 50.04 10.32 60.36
508 123 67.00 318.00 50.19 10.35 60.54
509 123 67.00 319.00 50.34 10.38 60.72
510 123 67.00 320.00 50.49 10.42 60.91
511 123 67.00 321.00 50.64 10.45 61.09
512 123 67.00 322.00 50.80 10.48 61.28
513 123 67.00 323.00 50.95 10.51 61.46
514 123 67.00 324.00 51.10 10.55 61.65
515 123 67.00 325.00 51.25 10.58 61.83
516 123 67.00 326.00 51.40 10.61 62.01
517 123 67.00 327.00 51.55 10.64 62.19
518 123 67.00 328.00 51.70 10.68 62.38
519 123 67.00 329.00 51.85 10.71 62.56
520 123 67.00 330.00 52.00 10.74 62.74
521 123 67.00 331.00 52.15 10.77 62.92
522 123 67.00 332.00 52.30 10.81 63.11
523 123 67.00 333.00 52.45 10.84 63.29
524 123 67.00 334.00 52.60 10.87 63.47
525 123 67.00 335.00 52.75 10.90 63.65
526 123 67.00 336.00 52.90 10.94 63.84
527 123 67.00 337.00 53.05 10.97 64.02
528 123 67.00 338.00 53.20 11.00 64.20
529 123 67.00 339.00 53.35 11.03 64.38
530 123 67.00 340.00 53.50 11.07 64.57
531 123 67.00 341.00 53.65 11.10 64.75
532 123 67.00 342.00 53.81 11.13 64.94
Page 119
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
533 123 67.00 343.00 53.96 11.16 65.12
534 123 67.00 344.00 54.11 11.20 65.31
535 123 67.00 345.00 54.26 11.23 65.49
536 123 67.00 346.00 54.41 11.26 65.67
537 123 67.00 347.00 54.56 11.29 65.85
538 123 67.00 348.00 54.71 11.33 66.04
539 123 67.00 349.00 54.86 11.36 66.22
540 123 67.00 350.00 55.01 11.39 66.40
541 123 67.00 351.00 55.16 11.42 66.58
542 123 67.00 352.00 55.31 11.46 66.77
543 123 67.00 353.00 55.46 11.49 66.95
544 123 67.00 354.00 55.61 11.52 67.13
545 123 67.00 355.00 55.76 11.55 67.31
546 123 67.00 356.00 55.91 11.59 67.50
547 123 67.00 357.00 56.06 11.62 67.68
548 123 67.00 358.00 56.21 11.65 67.86
549 123 67.00 359.00 56.36 11.68 68.04
550 123 67.00 360.00 56.51 11.72 68.23
551 123 67.00 361.00 56.66 11.75 68.41
552 123 67.00 362.00 56.82 11.78 68.60
553 123 67.00 363.00 56.97 11.81 68.78
554 123 67.00 364.00 57.12 11.85 68.97
555 123 67.00 365.00 57.27 11.88 69.15
556 123 67.00 366.00 57.42 11.91 69.33
557 123 67.00 367.00 57.57 11.94 69.51
558 123 67.00 368.00 57.72 11.98 69.70
559 123 67.00 369.00 57.87 12.01 69.88
560 123 67.00 370.00 58.02 12.04 70.06
561 123 67.00 371.00 58.17 12.07 70.24
562 123 67.00 372.00 58.32 12.11 70.43
563 123 67.00 373.00 58.47 12.14 70.61
564 123 67.00 374.00 58.62 12.17 70.79
565 123 67.00 375.00 58.77 12.20 70.97
566 123 67.00 376.00 58.92 12.24 71.16
567 123 67.00 377.00 59.07 12.27 71.34
568 123 67.00 378.00 59.22 12.30 71.52
569 123 67.00 379.00 59.37 12.33 71.70
570 123 67.00 380.00 59.52 12.37 71.89
571 123 67.00 381.00 59.67 12.40 72.07
572 123 67.00 382.00 59.83 12.43 72.26
573 123 67.00 383.00 59.98 12.46 72.44
574 123 67.00 384.00 60.13 12.50 72.63
575 123 67.00 385.00 60.28 12.53 72.81
576 123 67.00 386.00 60.43 12.56 72.99
577 123 67.00 387.00 60.58 12.59 73.17
578 123 67.00 388.00 60.73 12.63 73.36
579 123 67.00 389.00 60.88 12.66 73.54
580 123 67.00 390.00 61.03 12.69 73.72
581 123 67.00 391.00 61.18 12.72 73.90
582 123 67.00 392.00 61.33 12.76 74.09
583 123 67.00 393.00 61.48 12.79 74.27
584 123 67.00 394.00 61.63 12.82 74.45
585 123 67.00 395.00 61.78 12.85 74.63
586 123 67.00 396.00 61.93 12.89 74.82
587 123 67.00 397.00 62.08 12.92 75.00
Page 120
Page 121
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JWeekly table
588 123 67.00 398.00 62.23 12.95 75.18
589 123 67.00 399.00 62.38 12.98 75.36
590 123 67.00 400.00 62.53 13.02 75.55
591 123 67.00 401.00 62.68 13.05 75.73
592 123 67.00 402.00 62.84 13.08 75.92
593 123 67.00 403.00 62.99 13.11 76.10
594 123 67.00 404.00 63.14 13.15 76.29
595 123 67.00 405.00 63.29 13.18 76.47
596 123 67.00 406.00 63.44 13.21 76.65
597 123 67.00 407.00 63.59 13.24 76.83
598 123 67.00 408.00 63.74 13.28 77.02
599 123 67.00 409.00 63.89 13.31 77.20
600 123 67.00 410.00 64.04 13.34 77.38
601 123 67.00 411.00 64.19 13.37 77.56
602 123 67.00 412.00 64.34 13.41 77.75
603 123 67.00 413.00 64.49 13.44 77.93
604 123 67.00 414.00 64.64 13.47 78.11
605 123 67.00 415.00 64.79 13.50 78.29
606 123 67.00 416.00 64.94 13.54 78.48
607 123 67.00 417.00 65.09 13.57 78.66
608 123 67.00 418.00 65.24 13.60 78.84
609 123 67.00 419.00 65.39 13.63 79.02
610 123 67.00 420.00 65.54 13.67 79.21
611 123 67.00 421.00 65.69 13.70 79.39
612 123 67.00 422.00 65.85 13.73 79.58
613 123 67.00 423.00 66.00 13.76 79.76
614 123 67.00 424.00 66.15 13.80 79.95
615 123 67.00 425.00 66.30 13.83 80.13
616 123 67.00 426.00 66.45 13.86 80.31
617 123 67.00 427.00 66.60 13.89 80.49
618 123 67.00 428.00 66.75 13.93 80.68
619 123 67.00 429.00 66.90 13.96 80.86
620 123 67.00 430.00 67.05 13.99 81.04
621 123 67.00 431.00 67.20 14.02 81.22
622 123 67.00 432.00 67.35 14.06 81.41
623 123 67.00 433.00 67.50 14.09 81.59
624 123 67.00 434.00 67.65 14.12 81.77
625 123 67.00 435.00 67.80 14.15 81.95
626 123 67.00 436.00 67.95 14.19 82.14
627 123 67.00 437.00 68.10 14.22 82.32
628 123 67.00 438.00 68.25 14.25 82.50
629 123 67.00 439.00 68.40 14.28 82.68
630 123 67.00 440.00 68.55 14.32 82.87
631 123 67.00 441.00 68.70 14.35 83.05
632 123 67.00 442.00 68.86 14.38 83.24
633 123 67.00 443.00 69.01 14.41 83.42
634 123 67.00 444.00 69.16 14.45 83.61
635 123 67.00 445.00 69.31 14.48 83.79
636 123 67.00 446.00 69.46 14.51 83.97
637 123 67.00 447.00 69.61 14.54 84.15
638 123 67.00 448.00 69.76 14.58 84.34
639 123 67.00 449.00 69.91 14.61 84.52
640 123 67.00 450.00 70.06 14.64 84.70
641 123 67.00 451.00 70.21 14.67 84.88
642 123 67.00 452.00 70.36 14.71 85.07
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
643 123 67.00 453.00 70.51 14.74 85.25
644 123 67.00 454.00 70.66 14.77 85.43
645 123 67.00 455.00 70.81 14.80 85.61
646 123 67.00 456.00 70.96 14.84 85.80
647 123 67.00 457.00 71.11 14.87 85.98
648 123 67.00 458.00 71.26 14.90 86.16
649 123 67.00 459.00 71.41 14.93 86.34
650 123 67.00 460.00 71.56 14.97 86.53
651 123 67.00 461.00 71.71 15.00 86.71
652 123 67.00 462.00 71.87 15.03 86.90
653 123 67.00 463.00 72.02 15.06 87.08
654 123 67.00 464.00 72.17 15.10 87.27
655 123 67.00 465.00 72.32 15.13 87.45
656 123 67.00 466.00 72.47 15.16 87.63
657 123 67.00 467.00 72.62 15.19 87.81
658 123 67.00 468.00 72.77 15.23 88.00
659 123 67.00 469.00 72.92 15.26 88.18
660 123 67.00 470.00 73.07 15.29 88.36
661 123 67.00 471.00 73.22 15.32 88.54
662 123 67.00 472.00 73.37 15.36 88.73
663 123 67.00 473.00 73.52 15.39 88.91
664 123 67.00 474.00 73.67 15.42 89.09
665 123 67.00 475.00 73.82 15.45 89.27
666 123 67.00 476.00 73.97 15.49 89.46
667 123 67.00 477.00 74.12 15.52 89.64
668 123 67.00 478.00 74.27 15.55 89.82
669 123 67.00 479.00 74.42 15.58 90.00
670 123 67.00 480.00 74.57 15.62 90.19
671 123 67.00 481.00 74.72 15.65 90.37
672 123 67.00 482.00 74.88 15.68 90.56
673 123 67.00 483.00 75.03 15.71 90.74
674 123 67.00 484.00 75.18 15.75 90.93
675 123 67.00 485.00 75.33 15.78 91.11
676 123 67.00 486.00 75.48 15.81 91.29
677 123 67.00 487.00 75.63 15.84 91.47
678 123 67.00 488.00 75.78 15.88 91.66
679 123 67.00 489.00 75.93 15.91 91.84
680 123 67.00 490.00 76.08 15.94 92.02
681 123 67.00 491.00 76.23 15.97 92.20
682 123 67.00 492.00 76.38 16.01 92.39
683 123 67.00 493.00 76.53 16.04 92.57
684 123 67.00 494.00 76.68 16.07 92.75
685 123 67.00 495.00 76.83 16.10 92.93
686 123 67.00 496.00 76.98 16.14 93.12
687 123 67.00 497.00 77.13 16.17 93.30
688 123 67.00 498.00 77.28 16.20 93.48
689 123 67.00 499.00 77.43 16.23 93.66
690 123 67.00 500.00 77.58 16.27 93.85
691 123 67.00 501.00 77.73 16.30 94.03
692 123 67.00 502.00 77.89 16.33 94.22
693 123 67.00 503.00 78.04 16.36 94.40
694 123 67.00 504.00 78.19 16.40 94.59
695 123 67.00 505.00 78.34 16.43 94.77
696 123 67.00 506.00 78.49 16.46 94.95
697 123 67.00 507.00 78.64 16.49 95.13
Page 122
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JWeekly table
698 123 67.00 508.00 78.79 16.53 95.32
699 123 67.00 509.00 78.94 16.56 95.50
700 123 67.00 510.00 79.09 16.59 95.68
701 123 67.00 511.00 79.24 16.62 95.86
702 123 67.00 512.00 79.39 16.66 96.05
703 123 67.00 513.00 79.54 16.69 96.23
704 123 67.00 514.00 79.69 16.72 96.41
705 123 67.00 515.00 79.84 16.75 96.59
706 123 67.00 516.00 79.99 16.79 96.78
707 123 67.00 517.00 80.14 16.82 96.96
708 123 67.00 518.00 80.29 16.85 97.14
709 123 67.00 519.00 80.44 16.88 97.32
710 123 67.00 520.00 80.59 16.92 97.51
711 123 67.00 521.00 80.74 16.95 97.69
712 123 67.00 522.00 80.90 16.98 97.88
713 123 67.00 523.00 81.05 17.01 98.06
714 123 67.00 524.00 81.20 17.05 98.25
715 123 67.00 525.00 81.35 17.08 98.43
716 123 67.00 526.00 81.50 17.11 98.61
717 123 67.00 527.00 81.65 17.14 98.79
718 123 67.00 528.00 81.80 17.18 98.98
719 123 67.00 529.00 81.95 17.21 99.16
720 123 67.00 530.00 82.10 17.24 99.34
721 123 67.00 531.00 82.25 17.27 99.52
722 123 67.00 532.00 82.40 17.31 99.71
723 123 67.00 533.00 82.55 17.34 99.89
724 123 67.00 534.00 82.70 17.37 100.07
725 123 67.00 535.00 82.85 17.40 100.25
726 123 67.00 536.00 83.00 17.44 100.44
727 123 67.00 537.00 83.15 17.47 100.62
728 123 67.00 538.00 83.30 17.50 100.80
729 123 67.00 539.00 83.45 17.53 100.98
730 123 67.00 540.00 83.60 17.57 101.17
731 123 67.00 541.00 83.75 17.60 101.35
732 123 67.00 542.00 83.91 17.63 101.54
733 123 67.00 543.00 84.06 17.66 101.72
734 123 67.00 544.00 84.21 17.70 101.91
735 123 67.00 545.00 84.36 17.73 102.09
736 123 67.00 546.00 84.51 17.76 102.27
737 123 67.00 547.00 84.66 17.79 102.45
738 123 67.00 548.00 84.81 17.83 102.64
739 123 67.00 549.00 84.96 17.86 102.82
740 123 67.00 550.00 85.11 17.89 103.00
741 123 67.00 551.00 85.26 17.92 103.18
742 123 67.00 552.00 85.41 17.96 103.37
743 123 67.00 553.00 85.56 17.99 103.55
744 123 67.00 554.00 85.71 18.02 103.73
745 123 67.00 555.00 85.86 18.05 103.91
746 123 67.00 556.00 86.01 18.09 104.10
747 123 67.00 557.00 86.16 18.12 104.28
748 123 67.00 558.00 86.31 18.15 104.46
749 123 67.00 559.00 86.46 18.18 104.64
750 123 67.00 560.00 86.61 18.22 104.83
751 123 67.00 561.00 86.76 18.25 105.01
752 123 67.00 562.00 86.92 18.28 105.20
Page 123
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
753 123 67.00 563.00 87.07 18.31 105.38
754 123 67.00 564.00 87.22 18.35 105.57
755 123 67.00 565.00 87.37 18.38 105.75
756 123 67.00 566.00 87.52 18.41 105.93
757 123 67.00 567.00 87.67 18.44 106.11
758 123 67.00 568.00 87.82 18.48 106.30
759 123 67.00 569.00 87.97 18.51 106.48
760 123 67.00 570.00 88.12 18.54 106.66
761 123 67.00 571.00 88.27 18.57 106.84
762 123 67.00 572.00 88.42 18.61 107.03
763 123 67.00 573.00 88.57 18.64 107.21
764 123 67.00 574.00 88.72 18.67 107.39
765 123 67.00 575.00 88.87 18.70 107.57
766 123 67.00 576.00 89.02 18.74 107.76
767 123 67.00 577.00 89.17 18.77 107.94
768 123 67.00 578.00 89.32 18.80 108.12
769 123 67.00 579.00 89.47 18.83 108.30
770 123 67.00 580.00 89.62 18.87 108.49
771 123 67.00 581.00 89.77 18.90 108.67
772 123 67.00 582.00 89.93 18.93 108.86
773 123 67.00 583.00 90.08 18.96 109.04
774 123 67.00 584.00 90.23 19.00 109.23
775 123 67.00 585.00 90.38 19.03 109.41
776 123 67.00 586.00 90.53 19.06 109.59
777 123 67.00 587.00 90.68 19.09 109.77
778 123 67.00 588.00 90.83 19.13 109.96
779 123 67.00 589.00 90.98 19.16 110.14
780 123 67.00 590.00 91.13 19.19 110.32
781 123 67.00 591.00 91.28 19.22 110.50
782 123 67.00 592.00 91.43 19.26 110.69
783 123 67.00 593.00 91.58 19.29 110.87
784 123 67.00 594.00 91.73 19.32 111.05
785 123 67.00 595.00 91.88 19.35 111.23
786 123 67.00 596.00 92.03 19.39 111.42
787 123 67.00 597.00 92.18 19.42 111.60
788 123 67.00 598.00 92.33 19.45 111.78
789 123 67.00 599.00 92.48 19.48 111.96
790 123 67.00 600.00 92.63 19.52 112.15
791 123 67.00 601.00 92.78 19.55 112.33
792 123 67.00 602.00 92.94 19.58 112.52
793 123 67.00 603.00 93.09 19.61 112.70
794 123 67.00 604.00 93.24 19.65 112.89
795 123 67.00 605.00 93.39 19.68 113.07
796 123 67.00 606.00 93.54 19.71 113.25
797 123 67.00 607.00 93.69 19.74 113.43
798 123 67.00 608.00 93.84 19.78 113.62
799 123 67.00 609.00 93.99 19.81 113.80
800 123 67.00 610.00 94.14 19.84 113.98
801 123 67.00 611.00 94.29 19.87 114.16
802 123 67.00 612.00 94.44 19.91 114.35
803 123 67.00 613.00 94.59 19.94 114.53
804 123 67.00 614.00 94.74 19.97 114.71
805 123 67.00 615.00 94.89 20.00 114.89
806 123 67.00 616.00 95.04 20.04 115.08
807 123 67.00 617.00 95.19 20.07 115.26
Page 124
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly table
Table letter J
808 123 67.00 618.00 95.34 20.10 115.44
809 123 67.00 619.00 95.49 20.13 115.62
810 123 67.00 620.00 95.64 20.17 115.81
811 123 67.00 621.00 95.79 20.20 115.99
812 123 67.00 622.00 95.95 20.23 116.18
813 123 67.00 623.00 96.10 20.26 116.36
814 123 67.00 624.00 96.25 20.30 116.55
815 123 67.00 625.00 96.40 20.33 116.73
816 123 67.00 626.00 96.55 20.36 116.91
817 123 67.00 627.00 96.70 20.39 117.09
818 123 67.00 628.00 96.85 20.43 117.28
819 123 67.00 629.00 97.00 20.46 117.46
820 123 67.00 630.00 97.15 20.49 117.64
821 123 67.00 631.00 97.30 20.52 117.82
822 123 67.00 632.00 97.45 20.56 118.01
823 123 67.00 633.00 97.60 20.59 118.19
824 123 67.00 634.00 97.75 20.62 118.37
825 123 67.00 635.00 97.90 20.65 118.55
826 123 67.00 636.00 98.05 20.69 118.74
827 123 67.00 637.00 98.20 20.72 118.92
828 123 67.00 638.00 98.35 20.75 119.10
829 123 67.00 639.00 98.50 20.78 119.28
830 123 67.00 640.00 98.65 20.82 119.47
831 123 67.00 641.00 98.80 20.85 119.65
832 123 67.00 642.00 98.96 20.88 119.84
833 123 67.00 643.00 99.11 20.91 120.02
834 123 67.00 644.00 99.26 20.95 120.21
835 123 67.00 645.00 99.41 20.98 120.39
836 123 67.00 646.00 99.56 21.01 120.57
837 123 67.00 647.00 99.71 21.04 120.75
838 123 67.00 648.00 99.86 21.08 120.94
839 123 67.00 649.00 100.01 21.11 121.12
840 123 67.00 650.00 100.16 21.14 121.30
841 123 67.00 651.00 100.31 21.17 121.48
842 123 67.00 652.00 100.46 21.21 121.67
843 123 67.00 653.00 100.61 21.24 121.85
844 123 67.00 654.00 100.76 21.27 122.03
845 123 67.00 655.00 100.91 21.30 122.21
846 123 67.00 656.00 101.06 21.34 122.40
847 123 67.00 657.00 101.21 21.37 122.58
848 123 67.00 658.00 101.36 21.40 122.76
849 123 67.00 659.00 101.51 21.43 122.94
850 123 67.00 660.00 101.66 21.47 123.13
851 123 67.00 661.00 101.81 21.50 123.31
852 123 67.00 662.00 101.97 21.53 123.50
853 123 67.00 663.00 102.12 21.56 123.68
854 123 67.00 664.00 102.27 21.60 123.87
855 123 67.00 665.00 102.42 21.63 124.05
856 123 67.00 666.00 102.57 21.66 124.23
857 123 67.00 667.00 102.72 21.69 124.41
858 123 67.00 668.00 102.87 21.73 124.60
859 123 67.00 669.00 103.02 21.76 124.78
860 123 67.00 670.00 103.17 21.79 124.96
861 123 67.00 671.00 103.32 21.82 125.14
862 123 67.00 672.00 103.47 21.86 125.33
Page 125
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter J
863 123 67.00 673.00 103.62 21.89 125.51
864 123 67.00 674.00 103.77 21.92 125.69
865 123 67.00 675.00 103.92 21.95 125.87
866 123 67.00 676.00 104.07 21.99 126.06
867 123 67.00 677.00 104.22 22.02 126.24
868 123 67.00 678.00 104.37 22.05 126.42
869 123 67.00 679.00 104.52 22.08 126.60
870 123 67.00 680.00 104.67 22.12 126.79
871 123 67.00 681.00 104.82 22.15 126.97
872 123 67.00 682.00 104.98 22.18 127.16
873 123 67.00 683.00 105.13 22.21 127.34
874 123 67.00 684.00 105.28 22.25 127.53
875 123 67.00 685.00 105.43 22.28 127.71
876 123 67.00 686.00 105.58 22.31 127.89
877 123 67.00 687.00 105.73 22.34 128.07
878 123 67.00 688.00 105.88 22.38 128.26
879 123 67.00 689.00 106.03 22.41 128.44
880 123 67.00 690.00 106.18 22.44 128.62
881 123 67.00 691.00 106.33 22.47 128.80
882 123 67.00 692.00 106.48 22.51 128.99
883 123 67.00 693.00 106.63 22.54 129.17
884 123 67.00 694.00 106.78 22.57 129.35
885 123 67.00 695.00 106.93 22.60 129.53
886 123 67.00 696.00 107.08 22.64 129.72
887 123 67.00 697.00 107.23 22.67 129.90
888 123 67.00 698.00 107.38 22.70 130.08
889 123 67.00 699.00 107.53 22.73 130.26
890 123 67.00 700.00 107.68 22.77 130.45
891 123 67.00 701.00 107.83 22.80 130.63
892 123 67.00 702.00 107.99 22.83 130.82
893 123 67.00 703.00 108.14 22.86 131.00
894 123 67.00 704.00 108.29 22.90 131.19
895 123 67.00 705.00 108.44 22.93 131.37
896 123 67.00 706.00 108.59 22.96 131.55
897 123 67.00 707.00 108.74 22.99 131.73
898 123 67.00 708.00 108.89 23.03 131.92
899 123 67.00 709.00 109.04 23.06 132.10
900 123 67.00 710.00 109.19 23.09 132.28
901 123 67.00 711.00 109.34 23.12 132.46
902 123 67.00 712.00 109.49 23.16 132.65
903 123 67.00 713.00 109.64 23.19 132.83
904 123 67.00 714.00 109.79 23.22 133.01
905 123 67.00 715.00 109.94 23.25 133.19
906 123 67.00 716.00 110.09 23.29 133.38
907 123 67.00 717.00 110.24 23.32 133.56
908 123 67.00 718.00 110.39 23.35 133.74
909 123 67.00 719.00 110.54 23.38 133.92
910 123 67.00 720.00 110.69 23.42 134.11
911 123 67.00 721.00 110.84 23.45 134.29
912 123 67.00 722.00 111.00 23.48 134.48
913 123 67.00 723.00 111.15 23.51 134.66
914 123 67.00 724.00 111.30 23.55 134.85
915 123 67.00 725.00 111.45 23.58 135.03
916 123 67.00 726.00 111.60 23.61 135.21
917 123 67.00 727.00 111.75 23.64 135.39
Page 126
Page 127
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282
Table letter JWeekly table
918 123 67.00 728.00 111.90 23.68 135.58
919 123 67.00 729.00 112.05 23.71 135.76
920 123 67.00 730.00 112.20 23.74 135.94
921 123 67.00 731.00 112.35 23.77 136.12
922 123 67.00 732.00 112.50 23.81 136.31
923 123 67.00 733.00 112.65 23.84 136.49
924 123 67.00 734.00 112.80 23.87 136.67
925 123 67.00 735.00 112.95 23.90 136.85
926 123 67.00 736.00 113.10 23.94 137.04
927 123 67.00 737.00 113.25 23.97 137.22
928 123 67.00 738.00 113.40 24.00 137.40
929 123 67.00 739.00 113.55 24.03 137.58
930 123 67.00 740.00 113.70 24.07 137.77
931 123 67.00 741.00 113.85 24.10 137.95
932 123 67.00 742.00 114.01 24.13 138.14
933 123 67.00 743.00 114.16 24.16 138.32
934 123 67.00 744.00 114.31 24.20 138.51
935 123 67.00 745.00 114.46 24.23 138.69
936 123 67.00 746.00 114.61 24.26 138.87
937 123 67.00 747.00 114.76 24.29 139.05
938 123 67.00 748.00 114.91 24.33 139.24
939 123 67.00 749.00 115.06 24.36 139.42
940 123 67.00 750.00 115.21 24.39 139.60
941 123 67.00 751.00 115.36 24.42 139.78
942 123 67.00 752.00 115.51 24.46 139.97
943 123 67.00 753.00 115.66 24.49 140.15
944 123 67.00 754.00 115.81 24.52 140.33
945 123 67.00 755.00 115.96 24.55 140.51
946 123 67.00 756.00 116.11 24.59 140.70
947 123 67.00 757.00 116.26 24.62 140.88
948 123 67.00 758.00 116.41 24.65 141.06
949 123 67.00 759.00 116.56 24.68 141.24
950 123 67.00 760.00 116.71 24.72 141.43
951 123 67.00 761.00 116.86 24.75 141.61
952 123 67.00 762.00 117.02 24.78 141.80
953 123 67.00 763.00 117.17 24.81 141.98
954 123 67.00 764.00 117.32 24.85 142.17
955 123 67.00 765.00 117.47 24.88 142.35
956 123 67.00 766.00 117.62 24.91 142.53
957 123 67.00 767.00 117.77 24.94 142.71
958 123 67.00 768.00 117.92 24.98 142.90
959 123 67.00 769.00 118.07 25.01 143.08
960 123 67.00 770.00 118.22 25.04 143.26
961 123 67.00 771.00 118.37 25.07 143.44
962 123 67.00 772.00 118.52 25.11 143.63
963 123 67.00 773.00 118.67 25.14 143.81
964 123 67.00 774.00 118.82 25.17 143.99
965 123 67.00 775.00 118.97 25.20 144.17
966 123 67.00 776.00 119.12 25.24 144.36
967 123 67.00 777.00 119.20 25.25 144.45
Page 128
Monthly table for NICs where employee
has deferment for use from 6 April 2022 to 5 April 2023
Use this table for employees who are aged 21 or over,
for whom you hold form CA2700 allowing them to
defer payment of employee’s NICs at the full main
percentage rate.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, ‘Deductions working sheet’
or substitute
1 Enter‘J’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Table letter J
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
Page 129
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
758 533 225.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.75 0.00 0.75
765 533 232.00 0.00 1.35 0.00 1.35
769 533 236.00 0.00 1.96 0.00 1.96
773 533 240.00 0.00 2.56 0.00 2.56
777 533 244.00 0.00 3.16 0.00 3.16
781 533 248.00 0.00 3.76 0.00 3.76
785 533 252.00 0.00 4.36 0.00 4.36
789 533 256.00 0.00 4.97 0.00 4.97
793 533 260.00 0.00 5.57 0.00 5.57
797 533 264.00 0.00 6.17 0.00 6.17
801 533 268.00 0.00 6.77 0.00 6.77
805 533 272.00 0.00 7.37 0.00 7.37
809 533 276.00 0.00 7.98 0.00 7.98
813 533 280.00 0.00 8.58 0.00 8.58
817 533 284.00 0.00 9.18 0.00 9.18
821 533 288.00 0.00 9.63 0.00 9.63
823 533 290.00 0.00 9.78 0.00 9.78
825 533 290.00 2.00 10.38 0.13 10.51
829 533 290.00 6.00 10.98 0.26 11.24
833 533 290.00 10.00 11.59 0.39 11.98
837 533 290.00 14.00 12.19 0.52 12.71
841 533 290.00 18.00 12.79 0.65 13.44
Page 130
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
845 533 290.00 22.00 13.39 0.78 14.17
849 533 290.00 26.00 13.99 0.91 14.90
853 533 290.00 30.00 14.60 1.04 15.64
857 533 290.00 34.00 15.20 1.17 16.37
861 533 290.00 38.00 15.80 1.30 17.10
865 533 290.00 42.00 16.40 1.43 17.83
869 533 290.00 46.00 17.00 1.56 18.56
873 533 290.00 50.00 17.61 1.69 19.30
877 533 290.00 54.00 18.21 1.82 20.03
881 533 290.00 58.00 18.81 1.95 20.76
885 533 290.00 62.00 19.41 2.08 21.49
889 533 290.00 66.00 20.01 2.21 22.22
893 533 290.00 70.00 20.62 2.34 22.96
897 533 290.00 74.00 21.22 2.47 23.69
901 533 290.00 78.00 21.82 2.60 24.42
905 533 290.00 82.00 22.42 2.73 25.15
909 533 290.00 86.00 23.02 2.86 25.88
913 533 290.00 90.00 23.63 2.99 26.62
917 533 290.00 94.00 24.23 3.12 27.35
921 533 290.00 98.00 24.83 3.25 28.08
925 533 290.00 102.00 25.43 3.38 28.81
929 533 290.00 106.00 26.03 3.51 29.54
933 533 290.00 110.00 26.64 3.64 30.28
937 533 290.00 114.00 27.24 3.77 31.01
941 533 290.00 118.00 27.84 3.90 31.74
945 533 290.00 122.00 28.44 4.03 32.47
949 533 290.00 126.00 29.04 4.16 33.20
953 533 290.00 130.00 29.65 4.29 33.94
957 533 290.00 134.00 30.25 4.42 34.67
961 533 290.00 138.00 30.85 4.55 35.40
965 533 290.00 142.00 31.45 4.68 36.13
969 533 290.00 146.00 32.05 4.81 36.86
973 533 290.00 150.00 32.66 4.94 37.60
977 533 290.00 154.00 33.26 5.07 38.33
981 533 290.00 158.00 33.86 5.20 39.06
985 533 290.00 162.00 34.46 5.33 39.79
989 533 290.00 166.00 35.06 5.46 40.52
993 533 290.00 170.00 35.67 5.59 41.26
997 533 290.00 174.00 36.27 5.72 41.99
1001 533 290.00 178.00 36.87 5.85 42.72
1005 533 290.00 182.00 37.47 5.98 43.45
1009 533 290.00 186.00 38.07 6.11 44.18
1013 533 290.00 190.00 38.68 6.24 44.92
1017 533 290.00 194.00 39.28 6.37 45.65
1021 533 290.00 198.00 39.88 6.50 46.38
1025 533 290.00 202.00 40.48 6.63 47.11
1029 533 290.00 206.00 41.08 6.76 47.84
1033 533 290.00 210.00 41.69 6.89 48.58
1037 533 290.00 214.00 42.29 7.02 49.31
1041 533 290.00 218.00 42.89 7.15 50.04
1045 533 290.00 222.00 43.49 7.28 50.77
1049 533 290.00 226.00 44.09 7.41 51.50
1053 533 290.00 230.00 44.70 7.54 52.24
1057 533 290.00 234.00 45.30 7.67 52.97
1061 533 290.00 238.00 45.90 7.80 53.70
Page 131
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
1065 533 290.00 242.00 46.50 7.93 54.43
1069 533 290.00 246.00 47.10 8.06 55.16
1073 533 290.00 250.00 47.71 8.19 55.90
1077 533 290.00 254.00 48.31 8.32 56.63
1081 533 290.00 258.00 48.91 8.45 57.36
1085 533 290.00 262.00 49.51 8.58 58.09
1089 533 290.00 266.00 50.11 8.71 58.82
1093 533 290.00 270.00 50.72 8.84 59.56
1097 533 290.00 274.00 51.32 8.97 60.29
1101 533 290.00 278.00 51.92 9.10 61.02
1105 533 290.00 282.00 52.52 9.23 61.75
1109 533 290.00 286.00 53.12 9.36 62.48
1113 533 290.00 290.00 53.73 9.49 63.22
1117 533 290.00 294.00 54.33 9.62 63.95
1121 533 290.00 298.00 54.93 9.75 64.68
1125 533 290.00 302.00 55.53 9.88 65.41
1129 533 290.00 306.00 56.13 10.01 66.14
1133 533 290.00 310.00 56.74 10.14 66.88
1137 533 290.00 314.00 57.34 10.27 67.61
1141 533 290.00 318.00 57.94 10.40 68.34
1145 533 290.00 322.00 58.54 10.53 69.07
1149 533 290.00 326.00 59.14 10.66 69.80
1153 533 290.00 330.00 59.75 10.79 70.54
1157 533 290.00 334.00 60.35 10.92 71.27
1161 533 290.00 338.00 60.95 11.05 72.00
1165 533 290.00 342.00 61.55 11.18 72.73
1169 533 290.00 346.00 62.15 11.31 73.46
1173 533 290.00 350.00 62.76 11.44 74.20
1177 533 290.00 354.00 63.36 11.57 74.93
1181 533 290.00 358.00 63.96 11.70 75.66
1185 533 290.00 362.00 64.56 11.83 76.39
1189 533 290.00 366.00 65.16 11.96 77.12
1193 533 290.00 370.00 65.77 12.09 77.86
1197 533 290.00 374.00 66.37 12.22 78.59
1201 533 290.00 378.00 66.97 12.35 79.32
1205 533 290.00 382.00 67.57 12.48 80.05
1209 533 290.00 386.00 68.17 12.61 80.78
1213 533 290.00 390.00 68.78 12.74 81.52
1217 533 290.00 394.00 69.38 12.87 82.25
1221 533 290.00 398.00 69.98 13.00 82.98
1225 533 290.00 402.00 70.58 13.13 83.71
1229 533 290.00 406.00 71.18 13.26 84.44
1233 533 290.00 410.00 71.79 13.39 85.18
1237 533 290.00 414.00 72.39 13.52 85.91
1241 533 290.00 418.00 72.99 13.65 86.64
1245 533 290.00 422.00 73.59 13.78 87.37
1249 533 290.00 426.00 74.19 13.91 88.10
1253 533 290.00 430.00 74.80 14.04 88.84
1257 533 290.00 434.00 75.40 14.17 89.57
1261 533 290.00 438.00 76.00 14.30 90.30
1265 533 290.00 442.00 76.60 14.43 91.03
1269 533 290.00 446.00 77.20 14.56 91.76
1273 533 290.00 450.00 77.81 14.69 92.50
1277 533 290.00 454.00 78.41 14.82 93.23
1281 533 290.00 458.00 79.01 14.95 93.96
Page 132
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
1285 533 290.00 462.00 79.61 15.08 94.69
1289 533 290.00 466.00 80.21 15.21 95.42
1293 533 290.00 470.00 80.82 15.34 96.16
1297 533 290.00 474.00 81.42 15.47 96.89
1301 533 290.00 478.00 82.02 15.60 97.62
1305 533 290.00 482.00 82.62 15.73 98.35
1309 533 290.00 486.00 83.22 15.86 99.08
1313 533 290.00 490.00 83.83 15.99 99.82
1317 533 290.00 494.00 84.43 16.12 100.55
1321 533 290.00 498.00 85.03 16.25 101.28
1325 533 290.00 502.00 85.63 16.38 102.01
1329 533 290.00 506.00 86.23 16.51 102.74
1333 533 290.00 510.00 86.84 16.64 103.48
1337 533 290.00 514.00 87.44 16.77 104.21
1341 533 290.00 518.00 88.04 16.90 104.94
1345 533 290.00 522.00 88.64 17.03 105.67
1349 533 290.00 526.00 89.24 17.16 106.40
1353 533 290.00 530.00 89.85 17.29 107.14
1357 533 290.00 534.00 90.45 17.42 107.87
1361 533 290.00 538.00 91.05 17.55 108.60
1365 533 290.00 542.00 91.65 17.68 109.33
1369 533 290.00 546.00 92.25 17.81 110.06
1373 533 290.00 550.00 92.86 17.94 110.80
1377 533 290.00 554.00 93.46 18.07 111.53
1381 533 290.00 558.00 94.06 18.20 112.26
1385 533 290.00 562.00 94.66 18.33 112.99
1389 533 290.00 566.00 95.26 18.46 113.72
1393 533 290.00 570.00 95.87 18.59 114.46
1397 533 290.00 574.00 96.47 18.72 115.19
1401 533 290.00 578.00 97.07 18.85 115.92
1405 533 290.00 582.00 97.67 18.98 116.65
1409 533 290.00 586.00 98.27 19.11 117.38
1413 533 290.00 590.00 98.88 19.24 118.12
1417 533 290.00 594.00 99.48 19.37 118.85
1421 533 290.00 598.00 100.08 19.50 119.58
1425 533 290.00 602.00 100.68 19.63 120.31
1429 533 290.00 606.00 101.28 19.76 121.04
1433 533 290.00 610.00 101.89 19.89 121.78
1437 533 290.00 614.00 102.49 20.02 122.51
1441 533 290.00 618.00 103.09 20.15 123.24
1445 533 290.00 622.00 103.69 20.28 123.97
1449 533 290.00 626.00 104.29 20.41 124.70
1453 533 290.00 630.00 104.90 20.54 125.44
1457 533 290.00 634.00 105.50 20.67 126.17
1461 533 290.00 638.00 106.10 20.80 126.90
1465 533 290.00 642.00 106.70 20.93 127.63
1469 533 290.00 646.00 107.30 21.06 128.36
1473 533 290.00 650.00 107.91 21.19 129.10
1477 533 290.00 654.00 108.51 21.32 129.83
1481 533 290.00 658.00 109.11 21.45 130.56
1485 533 290.00 662.00 109.71 21.58 131.29
1489 533 290.00 666.00 110.31 21.71 132.02
1493 533 290.00 670.00 110.92 21.84 132.76
1497 533 290.00 674.00 111.52 21.97 133.49
1501 533 290.00 678.00 112.12 22.10 134.22
Page 133
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
1505 533 290.00 682.00 112.72 22.23 134.95
1509 533 290.00 686.00 113.32 22.36 135.68
1513 533 290.00 690.00 113.93 22.49 136.42
1517 533 290.00 694.00 114.53 22.62 137.15
1521 533 290.00 698.00 115.13 22.75 137.88
1525 533 290.00 702.00 115.73 22.88 138.61
1529 533 290.00 706.00 116.33 23.01 139.34
1533 533 290.00 710.00 116.94 23.14 140.08
1537 533 290.00 714.00 117.54 23.27 140.81
1541 533 290.00 718.00 118.14 23.40 141.54
1545 533 290.00 722.00 118.74 23.53 142.27
1549 533 290.00 726.00 119.34 23.66 143.00
1553 533 290.00 730.00 119.95 23.79 143.74
1557 533 290.00 734.00 120.55 23.92 144.47
1561 533 290.00 738.00 121.15 24.05 145.20
1565 533 290.00 742.00 121.75 24.18 145.93
1569 533 290.00 746.00 122.35 24.31 146.66
1573 533 290.00 750.00 122.96 24.44 147.40
1577 533 290.00 754.00 123.56 24.57 148.13
1581 533 290.00 758.00 124.16 24.70 148.86
1585 533 290.00 762.00 124.76 24.83 149.59
1589 533 290.00 766.00 125.36 24.96 150.32
1593 533 290.00 770.00 125.97 25.09 151.06
1597 533 290.00 774.00 126.57 25.22 151.79
1601 533 290.00 778.00 127.17 25.35 152.52
1605 533 290.00 782.00 127.77 25.48 153.25
1609 533 290.00 786.00 128.37 25.61 153.98
1613 533 290.00 790.00 128.98 25.74 154.72
1617 533 290.00 794.00 129.58 25.87 155.45
1621 533 290.00 798.00 130.18 26.00 156.18
1625 533 290.00 802.00 130.78 26.13 156.91
1629 533 290.00 806.00 131.38 26.26 157.64
1633 533 290.00 810.00 131.99 26.39 158.38
1637 533 290.00 814.00 132.59 26.52 159.11
1641 533 290.00 818.00 133.19 26.65 159.84
1645 533 290.00 822.00 133.79 26.78 160.57
1649 533 290.00 826.00 134.39 26.91 161.30
1653 533 290.00 830.00 135.00 27.04 162.04
1657 533 290.00 834.00 135.60 27.17 162.77
1661 533 290.00 838.00 136.20 27.30 163.50
1665 533 290.00 842.00 136.80 27.43 164.23
1669 533 290.00 846.00 137.40 27.56 164.96
1673 533 290.00 850.00 138.01 27.69 165.70
1677 533 290.00 854.00 138.61 27.82 166.43
1681 533 290.00 858.00 139.21 27.95 167.16
1685 533 290.00 862.00 139.81 28.08 167.89
1689 533 290.00 866.00 140.41 28.21 168.62
1693 533 290.00 870.00 141.02 28.34 169.36
1697 533 290.00 874.00 141.62 28.47 170.09
1701 533 290.00 878.00 142.22 28.60 170.82
1705 533 290.00 882.00 142.82 28.73 171.55
1709 533 290.00 886.00 143.42 28.86 172.28
1713 533 290.00 890.00 144.03 28.99 173.02
1717 533 290.00 894.00 144.63 29.12 173.75
1721 533 290.00 898.00 145.23 29.25 174.48
Page 134
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
1725 533 290.00 902.00 145.83 29.38 175.21
1729 533 290.00 906.00 146.43 29.51 175.94
1733 533 290.00 910.00 147.04 29.64 176.68
1737 533 290.00 914.00 147.64 29.77 177.41
1741 533 290.00 918.00 148.24 29.90 178.14
1745 533 290.00 922.00 148.84 30.03 178.87
1749 533 290.00 926.00 149.44 30.16 179.60
1753 533 290.00 930.00 150.05 30.29 180.34
1757 533 290.00 934.00 150.65 30.42 181.07
1761 533 290.00 938.00 151.25 30.55 181.80
1765 533 290.00 942.00 151.85 30.68 182.53
1769 533 290.00 946.00 152.45 30.81 183.26
1773 533 290.00 950.00 153.06 30.94 184.00
1777 533 290.00 954.00 153.66 31.07 184.73
1781 533 290.00 958.00 154.26 31.20 185.46
1785 533 290.00 962.00 154.86 31.33 186.19
1789 533 290.00 966.00 155.46 31.46 186.92
1793 533 290.00 970.00 156.07 31.59 187.66
1797 533 290.00 974.00 156.67 31.72 188.39
1801 533 290.00 978.00 157.27 31.85 189.12
1805 533 290.00 982.00 157.87 31.98 189.85
1809 533 290.00 986.00 158.47 32.11 190.58
1813 533 290.00 990.00 159.08 32.24 191.32
1817 533 290.00 994.00 159.68 32.37 192.05
1821 533 290.00 998.00 160.28 32.50 192.78
1825 533 290.00 1002.00 160.88 32.63 193.51
1829 533 290.00 1006.00 161.48 32.76 194.24
1833 533 290.00 1010.00 162.09 32.89 194.98
1837 533 290.00 1014.00 162.69 33.02 195.71
1841 533 290.00 1018.00 163.29 33.15 196.44
1845 533 290.00 1022.00 163.89 33.28 197.17
1849 533 290.00 1026.00 164.49 33.41 197.90
1853 533 290.00 1030.00 165.10 33.54 198.64
1857 533 290.00 1034.00 165.70 33.67 199.37
1861 533 290.00 1038.00 166.30 33.80 200.10
1865 533 290.00 1042.00 166.90 33.93 200.83
1869 533 290.00 1046.00 167.50 34.06 201.56
1873 533 290.00 1050.00 168.11 34.19 202.30
1877 533 290.00 1054.00 168.71 34.32 203.03
1881 533 290.00 1058.00 169.31 34.45 203.76
1885 533 290.00 1062.00 169.91 34.58 204.49
1889 533 290.00 1066.00 170.51 34.71 205.22
1893 533 290.00 1070.00 171.12 34.84 205.96
1897 533 290.00 1074.00 171.72 34.97 206.69
1901 533 290.00 1078.00 172.32 35.10 207.42
1905 533 290.00 1082.00 172.92 35.23 208.15
1909 533 290.00 1086.00 173.52 35.36 208.88
1913 533 290.00 1090.00 174.13 35.49 209.62
1917 533 290.00 1094.00 174.73 35.62 210.35
1921 533 290.00 1098.00 175.33 35.75 211.08
1925 533 290.00 1102.00 175.93 35.88 211.81
1929 533 290.00 1106.00 176.53 36.01 212.54
1933 533 290.00 1110.00 177.14 36.14 213.28
1937 533 290.00 1114.00 177.74 36.27 214.01
1941 533 290.00 1118.00 178.34 36.40 214.74
Page 135
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
1945 533 290.00 1122.00 178.94 36.53 215.47
1949 533 290.00 1126.00 179.54 36.66 216.20
1953 533 290.00 1130.00 180.15 36.79 216.94
1957 533 290.00 1134.00 180.75 36.92 217.67
1961 533 290.00 1138.00 181.35 37.05 218.40
1965 533 290.00 1142.00 181.95 37.18 219.13
1969 533 290.00 1146.00 182.55 37.31 219.86
1973 533 290.00 1150.00 183.16 37.44 220.60
1977 533 290.00 1154.00 183.76 37.57 221.33
1981 533 290.00 1158.00 184.36 37.70 222.06
1985 533 290.00 1162.00 184.96 37.83 222.79
1989 533 290.00 1166.00 185.56 37.96 223.52
1993 533 290.00 1170.00 186.17 38.09 224.26
1997 533 290.00 1174.00 186.77 38.22 224.99
2001 533 290.00 1178.00 187.37 38.35 225.72
2005 533 290.00 1182.00 187.97 38.48 226.45
2009 533 290.00 1186.00 188.57 38.61 227.18
2013 533 290.00 1190.00 189.18 38.74 227.92
2017 533 290.00 1194.00 189.78 38.87 228.65
2021 533 290.00 1198.00 190.38 39.00 229.38
2025 533 290.00 1202.00 190.98 39.13 230.11
2029 533 290.00 1206.00 191.58 39.26 230.84
2033 533 290.00 1210.00 192.19 39.39 231.58
2037 533 290.00 1214.00 192.79 39.52 232.31
2041 533 290.00 1218.00 193.39 39.65 233.04
2045 533 290.00 1222.00 193.99 39.78 233.77
2049 533 290.00 1226.00 194.59 39.91 234.50
2053 533 290.00 1230.00 195.20 40.04 235.24
2057 533 290.00 1234.00 195.80 40.17 235.97
2061 533 290.00 1238.00 196.40 40.30 236.70
2065 533 290.00 1242.00 197.00 40.43 237.43
2069 533 290.00 1246.00 197.60 40.56 238.16
2073 533 290.00 1250.00 198.21 40.69 238.90
2077 533 290.00 1254.00 198.81 40.82 239.63
2081 533 290.00 1258.00 199.41 40.95 240.36
2085 533 290.00 1262.00 200.01 41.08 241.09
2089 533 290.00 1266.00 200.61 41.21 241.82
2093 533 290.00 1270.00 201.22 41.34 242.56
2097 533 290.00 1274.00 201.82 41.47 243.29
2101 533 290.00 1278.00 202.42 41.60 244.02
2105 533 290.00 1282.00 203.02 41.73 244.75
2109 533 290.00 1286.00 203.62 41.86 245.48
2113 533 290.00 1290.00 204.23 41.99 246.22
2117 533 290.00 1294.00 204.83 42.12 246.95
2121 533 290.00 1298.00 205.43 42.25 247.68
2125 533 290.00 1302.00 206.03 42.38 248.41
2129 533 290.00 1306.00 206.63 42.51 249.14
2133 533 290.00 1310.00 207.24 42.64 249.88
2137 533 290.00 1314.00 207.84 42.77 250.61
2141 533 290.00 1318.00 208.44 42.90 251.34
2145 533 290.00 1322.00 209.04 43.03 252.07
2149 533 290.00 1326.00 209.64 43.16 252.80
2153 533 290.00 1330.00 210.25 43.29 253.54
2157 533 290.00 1334.00 210.85 43.42 254.27
2161 533 290.00 1338.00 211.45 43.55 255.00
Page 136
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
2165 533 290.00 1342.00 212.05 43.68 255.73
2169 533 290.00 1346.00 212.65 43.81 256.46
2173 533 290.00 1350.00 213.26 43.94 257.20
2177 533 290.00 1354.00 213.86 44.07 257.93
2181 533 290.00 1358.00 214.46 44.20 258.66
2185 533 290.00 1362.00 215.06 44.33 259.39
2189 533 290.00 1366.00 215.66 44.46 260.12
2193 533 290.00 1370.00 216.27 44.59 260.86
2197 533 290.00 1374.00 216.87 44.72 261.59
2201 533 290.00 1378.00 217.47 44.85 262.32
2205 533 290.00 1382.00 218.07 44.98 263.05
2209 533 290.00 1386.00 218.67 45.11 263.78
2213 533 290.00 1390.00 219.28 45.24 264.52
2217 533 290.00 1394.00 219.88 45.37 265.25
2221 533 290.00 1398.00 220.48 45.50 265.98
2225 533 290.00 1402.00 221.08 45.63 266.71
2229 533 290.00 1406.00 221.68 45.76 267.44
2233 533 290.00 1410.00 222.29 45.89 268.18
2237 533 290.00 1414.00 222.89 46.02 268.91
2241 533 290.00 1418.00 223.49 46.15 269.64
2245 533 290.00 1422.00 224.09 46.28 270.37
2249 533 290.00 1426.00 224.69 46.41 271.10
2253 533 290.00 1430.00 225.30 46.54 271.84
2257 533 290.00 1434.00 225.90 46.67 272.57
2261 533 290.00 1438.00 226.50 46.80 273.30
2265 533 290.00 1442.00 227.10 46.93 274.03
2269 533 290.00 1446.00 227.70 47.06 274.76
2273 533 290.00 1450.00 228.31 47.19 275.50
2277 533 290.00 1454.00 228.91 47.32 276.23
2281 533 290.00 1458.00 229.51 47.45 276.96
2285 533 290.00 1462.00 230.11 47.58 277.69
2289 533 290.00 1466.00 230.71 47.71 278.42
2293 533 290.00 1470.00 231.32 47.84 279.16
2297 533 290.00 1474.00 231.92 47.97 279.89
2301 533 290.00 1478.00 232.52 48.10 280.62
2305 533 290.00 1482.00 233.12 48.23 281.35
2309 533 290.00 1486.00 233.72 48.36 282.08
2313 533 290.00 1490.00 234.33 48.49 282.82
2317 533 290.00 1494.00 234.93 48.62 283.55
2321 533 290.00 1498.00 235.53 48.75 284.28
2325 533 290.00 1502.00 236.13 48.88 285.01
2329 533 290.00 1506.00 236.73 49.01 285.74
2333 533 290.00 1510.00 237.34 49.14 286.48
2337 533 290.00 1514.00 237.94 49.27 287.21
2341 533 290.00 1518.00 238.54 49.40 287.94
2345 533 290.00 1522.00 239.14 49.53 288.67
2349 533 290.00 1526.00 239.74 49.66 289.40
2353 533 290.00 1530.00 240.35 49.79 290.14
2357 533 290.00 1534.00 240.95 49.92 290.87
2361 533 290.00 1538.00 241.55 50.05 291.60
2365 533 290.00 1542.00 242.15 50.18 292.33
2369 533 290.00 1546.00 242.75 50.31 293.06
2373 533 290.00 1550.00 243.36 50.44 293.80
2377 533 290.00 1554.00 243.96 50.57 294.53
2381 533 290.00 1558.00 244.56 50.70 295.26
Page 137
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
2385 533 290.00 1562.00 245.16 50.83 295.99
2389 533 290.00 1566.00 245.76 50.96 296.72
2393 533 290.00 1570.00 246.37 51.09 297.46
2397 533 290.00 1574.00 246.97 51.22 298.19
2401 533 290.00 1578.00 247.57 51.35 298.92
2405 533 290.00 1582.00 248.17 51.48 299.65
2409 533 290.00 1586.00 248.77 51.61 300.38
2413 533 290.00 1590.00 249.38 51.74 301.12
2417 533 290.00 1594.00 249.98 51.87 301.85
2421 533 290.00 1598.00 250.58 52.00 302.58
2425 533 290.00 1602.00 251.18 52.13 303.31
2429 533 290.00 1606.00 251.78 52.26 304.04
2433 533 290.00 1610.00 252.39 52.39 304.78
2437 533 290.00 1614.00 252.99 52.52 305.51
2441 533 290.00 1618.00 253.59 52.65 306.24
2445 533 290.00 1622.00 254.19 52.78 306.97
2449 533 290.00 1626.00 254.79 52.91 307.70
2453 533 290.00 1630.00 255.40 53.04 308.44
2457 533 290.00 1634.00 256.00 53.17 309.17
2461 533 290.00 1638.00 256.60 53.30 309.90
2465 533 290.00 1642.00 257.20 53.43 310.63
2469 533 290.00 1646.00 257.80 53.56 311.36
2473 533 290.00 1650.00 258.41 53.69 312.10
2477 533 290.00 1654.00 259.01 53.82 312.83
2481 533 290.00 1658.00 259.61 53.95 313.56
2485 533 290.00 1662.00 260.21 54.08 314.29
2489 533 290.00 1666.00 260.81 54.21 315.02
2493 533 290.00 1670.00 261.42 54.34 315.76
2497 533 290.00 1674.00 262.02 54.47 316.49
2501 533 290.00 1678.00 262.62 54.60 317.22
2505 533 290.00 1682.00 263.22 54.73 317.95
2509 533 290.00 1686.00 263.82 54.86 318.68
2513 533 290.00 1690.00 264.43 54.99 319.42
2517 533 290.00 1694.00 265.03 55.12 320.15
2521 533 290.00 1698.00 265.63 55.25 320.88
2525 533 290.00 1702.00 266.23 55.38 321.61
2529 533 290.00 1706.00 266.83 55.51 322.34
2533 533 290.00 1710.00 267.44 55.64 323.08
2537 533 290.00 1714.00 268.04 55.77 323.81
2541 533 290.00 1718.00 268.64 55.90 324.54
2545 533 290.00 1722.00 269.24 56.03 325.27
2549 533 290.00 1726.00 269.84 56.16 326.00
2553 533 290.00 1730.00 270.45 56.29 326.74
2557 533 290.00 1734.00 271.05 56.42 327.47
2561 533 290.00 1738.00 271.65 56.55 328.20
2565 533 290.00 1742.00 272.25 56.68 328.93
2569 533 290.00 1746.00 272.85 56.81 329.66
2573 533 290.00 1750.00 273.46 56.94 330.40
2577 533 290.00 1754.00 274.06 57.07 331.13
2581 533 290.00 1758.00 274.66 57.20 331.86
2585 533 290.00 1762.00 275.26 57.33 332.59
2589 533 290.00 1766.00 275.86 57.46 333.32
2593 533 290.00 1770.00 276.47 57.59 334.06
2597 533 290.00 1774.00 277.07 57.72 334.79
2601 533 290.00 1778.00 277.67 57.85 335.52
Page 138
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
2605 533 290.00 1782.00 278.27 57.98 336.25
2609 533 290.00 1786.00 278.87 58.11 336.98
2613 533 290.00 1790.00 279.48 58.24 337.72
2617 533 290.00 1794.00 280.08 58.37 338.45
2621 533 290.00 1798.00 280.68 58.50 339.18
2625 533 290.00 1802.00 281.28 58.63 339.91
2629 533 290.00 1806.00 281.88 58.76 340.64
2633 533 290.00 1810.00 282.49 58.89 341.38
2637 533 290.00 1814.00 283.09 59.02 342.11
2641 533 290.00 1818.00 283.69 59.15 342.84
2645 533 290.00 1822.00 284.29 59.28 343.57
2649 533 290.00 1826.00 284.89 59.41 344.30
2653 533 290.00 1830.00 285.50 59.54 345.04
2657 533 290.00 1834.00 286.10 59.67 345.77
2661 533 290.00 1838.00 286.70 59.80 346.50
2665 533 290.00 1842.00 287.30 59.93 347.23
2669 533 290.00 1846.00 287.90 60.06 347.96
2673 533 290.00 1850.00 288.51 60.19 348.70
2677 533 290.00 1854.00 289.11 60.32 349.43
2681 533 290.00 1858.00 289.71 60.45 350.16
2685 533 290.00 1862.00 290.31 60.58 350.89
2689 533 290.00 1866.00 290.91 60.71 351.62
2693 533 290.00 1870.00 291.52 60.84 352.36
2697 533 290.00 1874.00 292.12 60.97 353.09
2701 533 290.00 1878.00 292.72 61.10 353.82
2705 533 290.00 1882.00 293.32 61.23 354.55
2709 533 290.00 1886.00 293.92 61.36 355.28
2713 533 290.00 1890.00 294.53 61.49 356.02
2717 533 290.00 1894.00 295.13 61.62 356.75
2721 533 290.00 1898.00 295.73 61.75 357.48
2725 533 290.00 1902.00 296.33 61.88 358.21
2729 533 290.00 1906.00 296.93 62.01 358.94
2733 533 290.00 1910.00 297.54 62.14 359.68
2737 533 290.00 1914.00 298.14 62.27 360.41
2741 533 290.00 1918.00 298.74 62.40 361.14
2745 533 290.00 1922.00 299.34 62.53 361.87
2749 533 290.00 1926.00 299.94 62.66 362.60
2753 533 290.00 1930.00 300.55 62.79 363.34
2757 533 290.00 1934.00 301.15 62.92 364.07
2761 533 290.00 1938.00 301.75 63.05 364.80
2765 533 290.00 1942.00 302.35 63.18 365.53
2769 533 290.00 1946.00 302.95 63.31 366.26
2773 533 290.00 1950.00 303.56 63.44 367.00
2777 533 290.00 1954.00 304.16 63.57 367.73
2781 533 290.00 1958.00 304.76 63.70 368.46
2785 533 290.00 1962.00 305.36 63.83 369.19
2789 533 290.00 1966.00 305.96 63.96 369.92
2793 533 290.00 1970.00 306.57 64.09 370.66
2797 533 290.00 1974.00 307.17 64.22 371.39
2801 533 290.00 1978.00 307.77 64.35 372.12
2805 533 290.00 1982.00 308.37 64.48 372.85
2809 533 290.00 1986.00 308.97 64.61 373.58
2813 533 290.00 1990.00 309.58 64.74 374.32
2817 533 290.00 1994.00 310.18 64.87 375.05
2821 533 290.00 1998.00 310.78 65.00 375.78
Page 139
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
2825 533 290.00 2002.00 311.38 65.13 376.51
2829 533 290.00 2006.00 311.98 65.26 377.24
2833 533 290.00 2010.00 312.59 65.39 377.98
2837 533 290.00 2014.00 313.19 65.52 378.71
2841 533 290.00 2018.00 313.79 65.65 379.44
2845 533 290.00 2022.00 314.39 65.78 380.17
2849 533 290.00 2026.00 314.99 65.91 380.90
2853 533 290.00 2030.00 315.60 66.04 381.64
2857 533 290.00 2034.00 316.20 66.17 382.37
2861 533 290.00 2038.00 316.80 66.30 383.10
2865 533 290.00 2042.00 317.40 66.43 383.83
2869 533 290.00 2046.00 318.00 66.56 384.56
2873 533 290.00 2050.00 318.61 66.69 385.30
2877 533 290.00 2054.00 319.21 66.82 386.03
2881 533 290.00 2058.00 319.81 66.95 386.76
2885 533 290.00 2062.00 320.41 67.08 387.49
2889 533 290.00 2066.00 321.01 67.21 388.22
2893 533 290.00 2070.00 321.62 67.34 388.96
2897 533 290.00 2074.00 322.22 67.47 389.69
2901 533 290.00 2078.00 322.82 67.60 390.42
2905 533 290.00 2082.00 323.42 67.73 391.15
2909 533 290.00 2086.00 324.02 67.86 391.88
2913 533 290.00 2090.00 324.63 67.99 392.62
2917 533 290.00 2094.00 325.23 68.12 393.35
2921 533 290.00 2098.00 325.83 68.25 394.08
2925 533 290.00 2102.00 326.43 68.38 394.81
2929 533 290.00 2106.00 327.03 68.51 395.54
2933 533 290.00 2110.00 327.64 68.64 396.28
2937 533 290.00 2114.00 328.24 68.77 397.01
2941 533 290.00 2118.00 328.84 68.90 397.74
2945 533 290.00 2122.00 329.44 69.03 398.47
2949 533 290.00 2126.00 330.04 69.16 399.20
2953 533 290.00 2130.00 330.65 69.29 399.94
2957 533 290.00 2134.00 331.25 69.42 400.67
2961 533 290.00 2138.00 331.85 69.55 401.40
2965 533 290.00 2142.00 332.45 69.68 402.13
2969 533 290.00 2146.00 333.05 69.81 402.86
2973 533 290.00 2150.00 333.66 69.94 403.60
2977 533 290.00 2154.00 334.26 70.07 404.33
2981 533 290.00 2158.00 334.86 70.20 405.06
2985 533 290.00 2162.00 335.46 70.33 405.79
2989 533 290.00 2166.00 336.06 70.46 406.52
2993 533 290.00 2170.00 336.67 70.59 407.26
2997 533 290.00 2174.00 337.27 70.72 407.99
3001 533 290.00 2178.00 337.87 70.85 408.72
3005 533 290.00 2182.00 338.47 70.98 409.45
3009 533 290.00 2186.00 339.07 71.11 410.18
3013 533 290.00 2190.00 339.68 71.24 410.92
3017 533 290.00 2194.00 340.28 71.37 411.65
3021 533 290.00 2198.00 340.88 71.50 412.38
3025 533 290.00 2202.00 341.48 71.63 413.11
3029 533 290.00 2206.00 342.08 71.76 413.84
3033 533 290.00 2210.00 342.69 71.89 414.58
3037 533 290.00 2214.00 343.29 72.02 415.31
3041 533 290.00 2218.00 343.89 72.15 416.04
Page 140
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
3045 533 290.00 2222.00 344.49 72.28 416.77
3049 533 290.00 2226.00 345.09 72.41 417.50
3053 533 290.00 2230.00 345.70 72.54 418.24
3057 533 290.00 2234.00 346.30 72.67 418.97
3061 533 290.00 2238.00 346.90 72.80 419.70
3065 533 290.00 2242.00 347.50 72.93 420.43
3069 533 290.00 2246.00 348.10 73.06 421.16
3073 533 290.00 2250.00 348.71 73.19 421.90
3077 533 290.00 2254.00 349.31 73.32 422.63
3081 533 290.00 2258.00 349.91 73.45 423.36
3085 533 290.00 2262.00 350.51 73.58 424.09
3089 533 290.00 2266.00 351.11 73.71 424.82
3093 533 290.00 2270.00 351.72 73.84 425.56
3097 533 290.00 2274.00 352.32 73.97 426.29
3101 533 290.00 2278.00 352.92 74.10 427.02
3105 533 290.00 2282.00 353.52 74.23 427.75
3109 533 290.00 2286.00 354.12 74.36 428.48
3113 533 290.00 2290.00 354.73 74.49 429.22
3117 533 290.00 2294.00 355.33 74.62 429.95
3121 533 290.00 2298.00 355.93 74.75 430.68
3125 533 290.00 2302.00 356.53 74.88 431.41
3129 533 290.00 2306.00 357.13 75.01 432.14
3133 533 290.00 2310.00 357.74 75.14 432.88
3137 533 290.00 2314.00 358.34 75.27 433.61
3141 533 290.00 2318.00 358.94 75.40 434.34
3145 533 290.00 2322.00 359.54 75.53 435.07
3149 533 290.00 2326.00 360.14 75.66 435.80
3153 533 290.00 2330.00 360.75 75.79 436.54
3157 533 290.00 2334.00 361.35 75.92 437.27
3161 533 290.00 2338.00 361.95 76.05 438.00
3165 533 290.00 2342.00 362.55 76.18 438.73
3169 533 290.00 2346.00 363.15 76.31 439.46
3173 533 290.00 2350.00 363.76 76.44 440.20
3177 533 290.00 2354.00 364.36 76.57 440.93
3181 533 290.00 2358.00 364.96 76.70 441.66
3185 533 290.00 2362.00 365.56 76.83 442.39
3189 533 290.00 2366.00 366.16 76.96 443.12
3193 533 290.00 2370.00 366.77 77.09 443.86
3197 533 290.00 2374.00 367.37 77.22 444.59
3201 533 290.00 2378.00 367.97 77.35 445.32
3205 533 290.00 2382.00 368.57 77.48 446.05
3209 533 290.00 2386.00 369.17 77.61 446.78
3213 533 290.00 2390.00 369.78 77.74 447.52
3217 533 290.00 2394.00 370.38 77.87 448.25
3221 533 290.00 2398.00 370.98 78.00 448.98
3225 533 290.00 2402.00 371.58 78.13 449.71
3229 533 290.00 2406.00 372.18 78.26 450.44
3233 533 290.00 2410.00 372.79 78.39 451.18
3237 533 290.00 2414.00 373.39 78.52 451.91
3241 533 290.00 2418.00 373.99 78.65 452.64
3245 533 290.00 2422.00 374.59 78.78 453.37
3249 533 290.00 2426.00 375.19 78.91 454.10
3253 533 290.00 2430.00 375.80 79.04 454.84
3257 533 290.00 2434.00 376.40 79.17 455.57
3261 533 290.00 2438.00 377.00 79.30 456.30
Page 141
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter JMonthly table
3265 533 290.00 2442.00 377.60 79.43 457.03
3269 533 290.00 2446.00 378.20 79.56 457.76
3273 533 290.00 2450.00 378.81 79.69 458.50
3277 533 290.00 2454.00 379.41 79.82 459.23
3281 533 290.00 2458.00 380.01 79.95 459.96
3285 533 290.00 2462.00 380.61 80.08 460.69
3289 533 290.00 2466.00 381.21 80.21 461.42
3293 533 290.00 2470.00 381.82 80.34 462.16
3297 533 290.00 2474.00 382.42 80.47 462.89
3301 533 290.00 2478.00 383.02 80.60 463.62
3305 533 290.00 2482.00 383.62 80.73 464.35
3309 533 290.00 2486.00 384.22 80.86 465.08
3313 533 290.00 2490.00 384.83 80.99 465.82
3317 533 290.00 2494.00 385.43 81.12 466.55
3321 533 290.00 2498.00 386.03 81.25 467.28
3325 533 290.00 2502.00 386.63 81.38 468.01
3329 533 290.00 2506.00 387.23 81.51 468.74
3333 533 290.00 2510.00 387.84 81.64 469.48
3337 533 290.00 2514.00 388.44 81.77 470.21
3341 533 290.00 2518.00 389.04 81.90 470.94
3345 533 290.00 2522.00 389.64 82.03 471.67
3349 533 290.00 2526.00 390.24 82.16 472.40
3353 533 290.00 2530.00 390.85 82.29 473.14
3357 533 290.00 2534.00 391.45 82.42 473.87
3361 533 290.00 2538.00 392.05 82.55 474.60
3365 533 290.00 2542.00 392.65 82.68 475.33
3369 533 290.00 2546.00 393.25 82.81 476.06
3373 533 290.00 2550.00 393.86 82.94 476.80
3377 533 290.00 2554.00 394.46 83.07 477.53
3381 533 290.00 2558.00 395.06 83.20 478.26
3385 533 290.00 2562.00 395.66 83.33 478.99
3389 533 290.00 2566.00 396.26 83.46 479.72
3393 533 290.00 2570.00 396.87 83.59 480.46
3397 533 290.00 2574.00 397.47 83.72 481.19
3401 533 290.00 2578.00 398.07 83.85 481.92
3405 533 290.00 2582.00 398.67 83.98 482.65
3409 533 290.00 2586.00 399.27 84.11 483.38
3413 533 290.00 2590.00 399.88 84.24 484.12
3417 533 290.00 2594.00 400.48 84.37 484.85
3421 533 290.00 2598.00 401.08 84.50 485.58
3425 533 290.00 2602.00 401.68 84.63 486.31
3429 533 290.00 2606.00 402.28 84.76 487.04
3433 533 290.00 2610.00 402.89 84.89 487.78
3437 533 290.00 2614.00 403.49 85.02 488.51
3441 533 290.00 2618.00 404.09 85.15 489.24
3445 533 290.00 2622.00 404.69 85.28 489.97
3449 533 290.00 2626.00 405.29 85.41 490.70
3453 533 290.00 2630.00 405.90 85.54 491.44
3457 533 290.00 2634.00 406.50 85.67 492.17
3461 533 290.00 2638.00 407.10 85.80 492.90
3465 533 290.00 2642.00 407.70 85.93 493.63
3469 533 290.00 2646.00 408.30 86.06 494.36
3473 533 290.00 2650.00 408.91 86.19 495.10
3477 533 290.00 2654.00 409.51 86.32 495.83
3481 533 290.00 2658.00 410.11 86.45 496.56
Page 142
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter J
Monthly table
3485 533 290.00 2662.00 410.71 86.58 497.29
3489 533 290.00 2666.00 411.31 86.71 498.02
3493 533 290.00 2670.00 411.92 86.84 498.76
3497 533 290.00 2674.00 412.52 86.97 499.49
3501 533 290.00 2678.00 413.12 87.10 500.22
3505 533 290.00 2682.00 413.72 87.23 500.95
3509 533 290.00 2686.00 414.32 87.36 501.68
3513 533 290.00 2690.00 414.93 87.49 502.42
3517 533 290.00 2694.00 415.53 87.62 503.15
3521 533 290.00 2698.00 416.13 87.75 503.88
3525 533 290.00 2702.00 416.73 87.88 504.61
3529 533 290.00 2706.00 417.33 88.01 505.34
3533 533 290.00 2710.00 417.94 88.14 506.08
3537 533 290.00 2714.00 418.54 88.27 506.81
3541 533 290.00 2718.00 419.14 88.40 507.54
3545 533 290.00 2722.00 419.74 88.53 508.27
3549 533 290.00 2726.00 420.34 88.66 509.00
3553 533 290.00 2730.00 420.95 88.79 509.74
3557 533 290.00 2734.00 421.55 88.92 510.47
3561 533 290.00 2738.00 422.15 89.05 511.20
3565 533 290.00 2742.00 422.75 89.18 511.93
3569 533 290.00 2746.00 423.35 89.31 512.66
3573 533 290.00 2750.00 423.96 89.44 513.40
3577 533 290.00 2754.00 424.56 89.57 514.13
3581 533 290.00 2758.00 425.16 89.70 514.86
3585 533 290.00 2762.00 425.76 89.83 515.59
3589 533 290.00 2766.00 426.36 89.96 516.32
3593 533 290.00 2770.00 426.97 90.09 517.06
3597 533 290.00 2774.00 427.57 90.22 517.79
3601 533 290.00 2778.00 428.17 90.35 518.52
3605 533 290.00 2782.00 428.77 90.48 519.25
3609 533 290.00 2786.00 429.37 90.61 519.98
3613 533 290.00 2790.00 429.98 90.74 520.72
3617 533 290.00 2794.00 430.58 90.87 521.45
3621 533 290.00 2798.00 431.18 91.00 522.18
3625 533 290.00 2802.00 431.78 91.13 522.91
3629 533 290.00 2806.00 432.38 91.26 523.64
3633 533 290.00 2810.00 432.99 91.39 524.38
3637 533 290.00 2814.00 433.59 91.52 525.11
3641 533 290.00 2818.00 434.19 91.65 525.84
3645 533 290.00 2822.00 434.79 91.78 526.57
3649 533 290.00 2826.00 435.39 91.91 527.30
3653 533 290.00 2830.00 436.00 92.04 528.04
3657 533 290.00 2834.00 436.60 92.17 528.77
3661 533 290.00 2838.00 437.20 92.30 529.50
3665 533 290.00 2842.00 437.80 92.43 530.23
3669 533 290.00 2846.00 438.40 92.56 530.96
3673 533 290.00 2850.00 439.01 92.69 531.70
3677 533 290.00 2854.00 439.61 92.82 532.43
3681 533 290.00 2858.00 440.21 92.95 533.16
3685 533 290.00 2862.00 440.81 93.08 533.89
3689 533 290.00 2866.00 441.41 93.21 534.62
3693 533 290.00 2870.00 442.02 93.34 535.36
3697 533 290.00 2874.00 442.62 93.47 536.09
3701 533 290.00 2878.00 443.22 93.60 536.82
Page 143
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter J Monthly table
3705 533 290.00 2882.00 443.82 93.73 537.55
3709 533 290.00 2886.00 444.42 93.86 538.28
3713 533 290.00 2890.00 445.03 93.99 539.02
3717 533 290.00 2894.00 445.63 94.12 539.75
3721 533 290.00 2898.00 446.23 94.25 540.48
3725 533 290.00 2902.00 446.83 94.38 541.21
3729 533 290.00 2906.00 447.43 94.51 541.94
3733 533 290.00 2910.00 448.04 94.64 542.68
3737 533 290.00 2914.00 448.64 94.77 543.41
3741 533 290.00 2918.00 449.24 94.90 544.14
3745 533 290.00 2922.00 449.84 95.03 544.87
3749 533 290.00 2926.00 450.44 95.16 545.60
3753 533 290.00 2930.00 451.05 95.29 546.34
3757 533 290.00 2934.00 451.65 95.42 547.07
3761 533 290.00 2938.00 452.25 95.55 547.80
3765 533 290.00 2942.00 452.85 95.68 548.53
3769 533 290.00 2946.00 453.45 95.81 549.26
3773 533 290.00 2950.00 454.06 95.94 550.00
3777 533 290.00 2954.00 454.66 96.07 550.73
3781 533 290.00 2958.00 455.26 96.20 551.46
3785 533 290.00 2962.00 455.86 96.33 552.19
3789 533 290.00 2966.00 456.46 96.46 552.92
3793 533 290.00 2970.00 457.07 96.59 553.66
3797 533 290.00 2974.00 457.67 96.72 554.39
3801 533 290.00 2978.00 458.27 96.85 555.12
3805 533 290.00 2982.00 458.87 96.98 555.85
3809 533 290.00 2986.00 459.47 97.11 556.58
3813 533 290.00 2990.00 460.08 97.24 557.32
3817 533 290.00 2994.00 460.68 97.37 558.05
3821 533 290.00 2998.00 461.28 97.50 558.78
3825 533 290.00 3002.00 461.88 97.63 559.51
3829 533 290.00 3006.00 462.48 97.76 560.24
3833 533 290.00 3010.00 463.09 97.89 560.98
3837 533 290.00 3014.00 463.69 98.02 561.71
3841 533 290.00 3018.00 464.29 98.15 562.44
3845 533 290.00 3022.00 464.89 98.28 563.17
3849 533 290.00 3026.00 465.49 98.41 563.90
3853 533 290.00 3030.00 466.10 98.54 564.64
3857 533 290.00 3034.00 466.70 98.67 565.37
3861 533 290.00 3038.00 467.30 98.80 566.10
3865 533 290.00 3042.00 467.90 98.93 566.83
3869 533 290.00 3046.00 468.50 99.06 567.56
3873 533 290.00 3050.00 469.11 99.19 568.30
3877 533 290.00 3054.00 469.71 99.32 569.03
3881 533 290.00 3058.00 470.31 99.45 569.76
3885 533 290.00 3062.00 470.91 99.58 570.49
3889 533 290.00 3066.00 471.51 99.71 571.22
3893 533 290.00 3070.00 472.12 99.84 571.96
3897 533 290.00 3074.00 472.72 99.97 572.69
3901 533 290.00 3078.00 473.32 100.10 573.42
3905 533 290.00 3082.00 473.92 100.23 574.15
3909 533 290.00 3086.00 474.52 100.36 574.88
3913 533 290.00 3090.00 475.13 100.49 575.62
3917 533 290.00 3094.00 475.73 100.62 576.35
3921 533 290.00 3098.00 476.33 100.75 577.08
Page 144
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter J
3925 533 290.00 3102.00 476.93 100.88 577.81
3929 533 290.00 3106.00 477.53 101.01 578.54
3933 533 290.00 3110.00 478.14 101.14 579.28
3937 533 290.00 3114.00 478.74 101.27 580.01
3941 533 290.00 3118.00 479.34 101.40 580.74
3945 533 290.00 3122.00 479.94 101.53 581.47
3949 533 290.00 3126.00 480.54 101.66 582.20
3953 533 290.00 3130.00 481.15 101.79 582.94
3957 533 290.00 3134.00 481.75 101.92 583.67
3961 533 290.00 3138.00 482.35 102.05 584.40
3965 533 290.00 3142.00 482.95 102.18 585.13
3969 533 290.00 3146.00 483.55 102.31 585.86
3973 533 290.00 3150.00 484.16 102.44 586.60
3977 533 290.00 3154.00 484.76 102.57 587.33
3981 533 290.00 3158.00 485.36 102.70 588.06
3985 533 290.00 3162.00 485.96 102.83 588.79
3989 533 290.00 3166.00 486.56 102.96 589.52
3993 533 290.00 3170.00 487.17 103.09 590.26
3997 533 290.00 3174.00 487.77 103.22 590.99
4001 533 290.00 3178.00 488.37 103.35 591.72
4005 533 290.00 3182.00 488.97 103.48 592.45
4009 533 290.00 3186.00 489.57 103.61 593.18
4013 533 290.00 3190.00 490.18 103.74 593.92
4017 533 290.00 3194.00 490.78 103.87 594.65
4021 533 290.00 3198.00 491.38 104.00 595.38
4025 533 290.00 3202.00 491.98 104.13 596.11
4029 533 290.00 3206.00 492.58 104.26 596.84
4033 533 290.00 3210.00 493.19 104.39 597.58
4037 533 290.00 3214.00 493.79 104.52 598.31
4041 533 290.00 3218.00 494.39 104.65 599.04
4045 533 290.00 3222.00 494.99 104.78 599.77
4049 533 290.00 3226.00 495.59 104.91 600.50
4053 533 290.00 3230.00 496.20 105.04 601.24
4057 533 290.00 3234.00 496.80 105.17 601.97
4061 533 290.00 3238.00 497.40 105.30 602.70
4065 533 290.00 3242.00 498.00 105.43 603.43
4069 533 290.00 3246.00 498.60 105.56 604.16
4073 533 290.00 3250.00 499.21 105.69 604.90
4077 533 290.00 3254.00 499.81 105.82 605.63
4081 533 290.00 3258.00 500.41 105.95 606.36
4085 533 290.00 3262.00 501.01 106.08 607.09
4089 533 290.00 3266.00 501.61 106.21 607.82
4093 533 290.00 3270.00 502.22 106.34 608.56
4097 533 290.00 3274.00 502.82 106.47 609.29
4101 533 290.00 3278.00 503.42 106.60 610.02
4105 533 290.00 3282.00 504.02 106.73 610.75
4109 533 290.00 3286.00 504.62 106.86 611.48
4113 533 290.00 3290.00 505.23 106.99 612.22
4117 533 290.00 3294.00 505.83 107.12 612.95
4121 533 290.00 3298.00 506.43 107.25 613.68
4125 533 290.00 3302.00 507.03 107.38 614.41
4129 533 290.00 3306.00 507.63 107.51 615.14
4133 533 290.00 3310.00 508.24 107.64 615.88
4137 533 290.00 3314.00 508.84 107.77 616.61
4141 533 290.00 3318.00 509.44 107.90 617.34
Page 145
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282
Monthly tableTable letter J
4145 533 290.00 3322.00 510.04 108.03 618.07
4149 533 290.00 3326.00 510.64 108.16 618.80
4153 533 290.00 3330.00 511.25 108.29 619.54
4157 533 290.00 3334.00 511.85 108.42 620.27
4161 533 290.00 3338.00 512.45 108.55 621.00
4165 533 290.00 3342.00 513.05 108.68 621.73
4169 533 290.00 3346.00 513.65 108.81 622.46
4173 533 290.00 3350.00 514.26 108.94 623.20
4177 533 290.00 3354.00 514.86 109.07 623.93
4181 533 290.00 3358.00 515.46 109.20 624.66
4185 533 290.00 3362.00 516.06 109.33 625.39
4189 533 290.00 3366.00 516.36 109.39 625.75
Page 146
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entries on form RT11
Table letter L
Use this table for all employees who are aged 21 or
over, for whom you hold form CA2700 allowing
them to defer payment of employee’s NICs at the full
main percentage rate where the employer is eligible to
claim Freeports employer NIC relief.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• foremployeeswhoareaged21oroverandunder
State Pension age (go to Table letter A)
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareundertheageof21unlessthey
are on an Approved Apprenticeship scheme
(go to Table letter M)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘L’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Weekly table for NICs where employee has
deferment and employer is eligible to claim
Freeports employer NIC relief
for use from 6 April 2022 to 5 April 2023
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
Page 147
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.00 0.00 0.00
177 123 54.00 0.00 0.00 0.00 0.00
178 123 55.00 0.00 0.00 0.00 0.00
179 123 56.00 0.00 0.00 0.00 0.00
180 123 57.00 0.00 0.00 0.00 0.00
181 123 58.00 0.00 0.00 0.00 0.00
182 123 59.00 0.00 0.00 0.00 0.00
183 123 60.00 0.00 0.00 0.00 0.00
184 123 61.00 0.00 0.00 0.00 0.00
185 123 62.00 0.00 0.00 0.00 0.00
186 123 63.00 0.00 0.00 0.00 0.00
187 123 64.00 0.00 0.00 0.00 0.00
188 123 65.00 0.00 0.00 0.00 0.00
189 123 66.00 0.00 0.00 0.00 0.00
190 123 67.00 0.00 0.00 0.00 0.00
191 123 67.00 1.00 0.00 0.05 0.05
192 123 67.00 2.00 0.00 0.08 0.08
193 123 67.00 3.00 0.00 0.11 0.11
194 123 67.00 4.00 0.00 0.15 0.15
195 123 67.00 5.00 0.00 0.18 0.18
196 123 67.00 6.00 0.00 0.21 0.21
197 123 67.00 7.00 0.00 0.24 0.24
Page 148
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
198 123 67.00 8.00 0.00 0.28 0.28
199 123 67.00 9.00 0.00 0.31 0.31
200 123 67.00 10.00 0.00 0.34 0.34
201 123 67.00 11.00 0.00 0.37 0.37
202 123 67.00 12.00 0.00 0.41 0.41
203 123 67.00 13.00 0.00 0.44 0.44
204 123 67.00 14.00 0.00 0.47 0.47
205 123 67.00 15.00 0.00 0.50 0.50
206 123 67.00 16.00 0.00 0.54 0.54
207 123 67.00 17.00 0.00 0.57 0.57
208 123 67.00 18.00 0.00 0.60 0.60
209 123 67.00 19.00 0.00 0.63 0.63
210 123 67.00 20.00 0.00 0.67 0.67
211 123 67.00 21.00 0.00 0.70 0.70
212 123 67.00 22.00 0.00 0.73 0.73
213 123 67.00 23.00 0.00 0.76 0.76
214 123 67.00 24.00 0.00 0.80 0.80
215 123 67.00 25.00 0.00 0.83 0.83
216 123 67.00 26.00 0.00 0.86 0.86
217 123 67.00 27.00 0.00 0.89 0.89
218 123 67.00 28.00 0.00 0.93 0.93
219 123 67.00 29.00 0.00 0.96 0.96
220 123 67.00 30.00 0.00 0.99 0.99
221 123 67.00 31.00 0.00 1.02 1.02
222 123 67.00 32.00 0.00 1.06 1.06
223 123 67.00 33.00 0.00 1.09 1.09
224 123 67.00 34.00 0.00 1.12 1.12
225 123 67.00 35.00 0.00 1.15 1.15
226 123 67.00 36.00 0.00 1.19 1.19
227 123 67.00 37.00 0.00 1.22 1.22
228 123 67.00 38.00 0.00 1.25 1.25
229 123 67.00 39.00 0.00 1.28 1.28
230 123 67.00 40.00 0.00 1.32 1.32
231 123 67.00 41.00 0.00 1.35 1.35
232 123 67.00 42.00 0.00 1.38 1.38
233 123 67.00 43.00 0.00 1.41 1.41
234 123 67.00 44.00 0.00 1.45 1.45
235 123 67.00 45.00 0.00 1.48 1.48
236 123 67.00 46.00 0.00 1.51 1.51
237 123 67.00 47.00 0.00 1.54 1.54
238 123 67.00 48.00 0.00 1.58 1.58
239 123 67.00 49.00 0.00 1.61 1.61
240 123 67.00 50.00 0.00 1.64 1.64
241 123 67.00 51.00 0.00 1.67 1.67
242 123 67.00 52.00 0.00 1.71 1.71
243 123 67.00 53.00 0.00 1.74 1.74
244 123 67.00 54.00 0.00 1.77 1.77
245 123 67.00 55.00 0.00 1.80 1.80
246 123 67.00 56.00 0.00 1.84 1.84
247 123 67.00 57.00 0.00 1.87 1.87
248 123 67.00 58.00 0.00 1.90 1.90
249 123 67.00 59.00 0.00 1.93 1.93
250 123 67.00 60.00 0.00 1.97 1.97
251 123 67.00 61.00 0.00 2.00 2.00
252 123 67.00 62.00 0.00 2.03 2.03
Page 149
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
253 123 67.00 63.00 0.00 2.06 2.06
254 123 67.00 64.00 0.00 2.10 2.10
255 123 67.00 65.00 0.00 2.13 2.13
256 123 67.00 66.00 0.00 2.16 2.16
257 123 67.00 67.00 0.00 2.19 2.19
258 123 67.00 68.00 0.00 2.23 2.23
259 123 67.00 69.00 0.00 2.26 2.26
260 123 67.00 70.00 0.00 2.29 2.29
261 123 67.00 71.00 0.00 2.32 2.32
262 123 67.00 72.00 0.00 2.36 2.36
263 123 67.00 73.00 0.00 2.39 2.39
264 123 67.00 74.00 0.00 2.42 2.42
265 123 67.00 75.00 0.00 2.45 2.45
266 123 67.00 76.00 0.00 2.49 2.49
267 123 67.00 77.00 0.00 2.52 2.52
268 123 67.00 78.00 0.00 2.55 2.55
269 123 67.00 79.00 0.00 2.58 2.58
270 123 67.00 80.00 0.00 2.62 2.62
271 123 67.00 81.00 0.00 2.65 2.65
272 123 67.00 82.00 0.00 2.68 2.68
273 123 67.00 83.00 0.00 2.71 2.71
274 123 67.00 84.00 0.00 2.75 2.75
275 123 67.00 85.00 0.00 2.78 2.78
276 123 67.00 86.00 0.00 2.81 2.81
277 123 67.00 87.00 0.00 2.84 2.84
278 123 67.00 88.00 0.00 2.88 2.88
279 123 67.00 89.00 0.00 2.91 2.91
280 123 67.00 90.00 0.00 2.94 2.94
281 123 67.00 91.00 0.00 2.97 2.97
282 123 67.00 92.00 0.00 3.01 3.01
283 123 67.00 93.00 0.00 3.04 3.04
284 123 67.00 94.00 0.00 3.07 3.07
285 123 67.00 95.00 0.00 3.10 3.10
286 123 67.00 96.00 0.00 3.14 3.14
287 123 67.00 97.00 0.00 3.17 3.17
288 123 67.00 98.00 0.00 3.20 3.20
289 123 67.00 99.00 0.00 3.23 3.23
290 123 67.00 100.00 0.00 3.27 3.27
291 123 67.00 101.00 0.00 3.30 3.30
292 123 67.00 102.00 0.00 3.33 3.33
293 123 67.00 103.00 0.00 3.36 3.36
294 123 67.00 104.00 0.00 3.40 3.40
295 123 67.00 105.00 0.00 3.43 3.43
296 123 67.00 106.00 0.00 3.46 3.46
297 123 67.00 107.00 0.00 3.49 3.49
298 123 67.00 108.00 0.00 3.53 3.53
299 123 67.00 109.00 0.00 3.56 3.56
300 123 67.00 110.00 0.00 3.59 3.59
301 123 67.00 111.00 0.00 3.62 3.62
302 123 67.00 112.00 0.00 3.66 3.66
303 123 67.00 113.00 0.00 3.69 3.69
304 123 67.00 114.00 0.00 3.72 3.72
305 123 67.00 115.00 0.00 3.75 3.75
306 123 67.00 116.00 0.00 3.79 3.79
307 123 67.00 117.00 0.00 3.82 3.82
Page 150
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
308 123 67.00 118.00 0.00 3.85 3.85
309 123 67.00 119.00 0.00 3.88 3.88
310 123 67.00 120.00 0.00 3.92 3.92
311 123 67.00 121.00 0.00 3.95 3.95
312 123 67.00 122.00 0.00 3.98 3.98
313 123 67.00 123.00 0.00 4.01 4.01
314 123 67.00 124.00 0.00 4.05 4.05
315 123 67.00 125.00 0.00 4.08 4.08
316 123 67.00 126.00 0.00 4.11 4.11
317 123 67.00 127.00 0.00 4.14 4.14
318 123 67.00 128.00 0.00 4.18 4.18
319 123 67.00 129.00 0.00 4.21 4.21
320 123 67.00 130.00 0.00 4.24 4.24
321 123 67.00 131.00 0.00 4.27 4.27
322 123 67.00 132.00 0.00 4.31 4.31
323 123 67.00 133.00 0.00 4.34 4.34
324 123 67.00 134.00 0.00 4.37 4.37
325 123 67.00 135.00 0.00 4.40 4.40
326 123 67.00 136.00 0.00 4.44 4.44
327 123 67.00 137.00 0.00 4.47 4.47
328 123 67.00 138.00 0.00 4.50 4.50
329 123 67.00 139.00 0.00 4.53 4.53
330 123 67.00 140.00 0.00 4.57 4.57
331 123 67.00 141.00 0.00 4.60 4.60
332 123 67.00 142.00 0.00 4.63 4.63
333 123 67.00 143.00 0.00 4.66 4.66
334 123 67.00 144.00 0.00 4.70 4.70
335 123 67.00 145.00 0.00 4.73 4.73
336 123 67.00 146.00 0.00 4.76 4.76
337 123 67.00 147.00 0.00 4.79 4.79
338 123 67.00 148.00 0.00 4.83 4.83
339 123 67.00 149.00 0.00 4.86 4.86
340 123 67.00 150.00 0.00 4.89 4.89
341 123 67.00 151.00 0.00 4.92 4.92
342 123 67.00 152.00 0.00 4.96 4.96
343 123 67.00 153.00 0.00 4.99 4.99
344 123 67.00 154.00 0.00 5.02 5.02
345 123 67.00 155.00 0.00 5.05 5.05
346 123 67.00 156.00 0.00 5.09 5.09
347 123 67.00 157.00 0.00 5.12 5.12
348 123 67.00 158.00 0.00 5.15 5.15
349 123 67.00 159.00 0.00 5.18 5.18
350 123 67.00 160.00 0.00 5.22 5.22
351 123 67.00 161.00 0.00 5.25 5.25
352 123 67.00 162.00 0.00 5.28 5.28
353 123 67.00 163.00 0.00 5.31 5.31
354 123 67.00 164.00 0.00 5.35 5.35
355 123 67.00 165.00 0.00 5.38 5.38
356 123 67.00 166.00 0.00 5.41 5.41
357 123 67.00 167.00 0.00 5.44 5.44
358 123 67.00 168.00 0.00 5.48 5.48
359 123 67.00 169.00 0.00 5.51 5.51
360 123 67.00 170.00 0.00 5.54 5.54
361 123 67.00 171.00 0.00 5.57 5.57
362 123 67.00 172.00 0.00 5.61 5.61
Page 151
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
363 123 67.00 173.00 0.00 5.64 5.64
364 123 67.00 174.00 0.00 5.67 5.67
365 123 67.00 175.00 0.00 5.70 5.70
366 123 67.00 176.00 0.00 5.74 5.74
367 123 67.00 177.00 0.00 5.77 5.77
368 123 67.00 178.00 0.00 5.80 5.80
369 123 67.00 179.00 0.00 5.83 5.83
370 123 67.00 180.00 0.00 5.87 5.87
371 123 67.00 181.00 0.00 5.90 5.90
372 123 67.00 182.00 0.00 5.93 5.93
373 123 67.00 183.00 0.00 5.96 5.96
374 123 67.00 184.00 0.00 6.00 6.00
375 123 67.00 185.00 0.00 6.03 6.03
376 123 67.00 186.00 0.00 6.06 6.06
377 123 67.00 187.00 0.00 6.09 6.09
378 123 67.00 188.00 0.00 6.13 6.13
379 123 67.00 189.00 0.00 6.16 6.16
380 123 67.00 190.00 0.00 6.19 6.19
381 123 67.00 191.00 0.00 6.22 6.22
382 123 67.00 192.00 0.00 6.26 6.26
383 123 67.00 193.00 0.00 6.29 6.29
384 123 67.00 194.00 0.00 6.32 6.32
385 123 67.00 195.00 0.00 6.35 6.35
386 123 67.00 196.00 0.00 6.39 6.39
387 123 67.00 197.00 0.00 6.42 6.42
388 123 67.00 198.00 0.00 6.45 6.45
389 123 67.00 199.00 0.00 6.48 6.48
390 123 67.00 200.00 0.00 6.52 6.52
391 123 67.00 201.00 0.00 6.55 6.55
392 123 67.00 202.00 0.00 6.58 6.58
393 123 67.00 203.00 0.00 6.61 6.61
394 123 67.00 204.00 0.00 6.65 6.65
395 123 67.00 205.00 0.00 6.68 6.68
396 123 67.00 206.00 0.00 6.71 6.71
397 123 67.00 207.00 0.00 6.74 6.74
398 123 67.00 208.00 0.00 6.78 6.78
399 123 67.00 209.00 0.00 6.81 6.81
400 123 67.00 210.00 0.00 6.84 6.84
401 123 67.00 211.00 0.00 6.87 6.87
402 123 67.00 212.00 0.00 6.91 6.91
403 123 67.00 213.00 0.00 6.94 6.94
404 123 67.00 214.00 0.00 6.97 6.97
405 123 67.00 215.00 0.00 7.00 7.00
406 123 67.00 216.00 0.00 7.04 7.04
407 123 67.00 217.00 0.00 7.07 7.07
408 123 67.00 218.00 0.00 7.10 7.10
409 123 67.00 219.00 0.00 7.13 7.13
410 123 67.00 220.00 0.00 7.17 7.17
411 123 67.00 221.00 0.00 7.20 7.20
412 123 67.00 222.00 0.00 7.23 7.23
413 123 67.00 223.00 0.00 7.26 7.26
414 123 67.00 224.00 0.00 7.30 7.30
415 123 67.00 225.00 0.00 7.33 7.33
416 123 67.00 226.00 0.00 7.36 7.36
417 123 67.00 227.00 0.00 7.39 7.39
Page 152
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
418 123 67.00 228.00 0.00 7.43 7.43
419 123 67.00 229.00 0.00 7.46 7.46
420 123 67.00 230.00 0.00 7.49 7.49
421 123 67.00 231.00 0.00 7.52 7.52
422 123 67.00 232.00 0.00 7.56 7.56
423 123 67.00 233.00 0.00 7.59 7.59
424 123 67.00 234.00 0.00 7.62 7.62
425 123 67.00 235.00 0.00 7.65 7.65
426 123 67.00 236.00 0.00 7.69 7.69
427 123 67.00 237.00 0.00 7.72 7.72
428 123 67.00 238.00 0.00 7.75 7.75
429 123 67.00 239.00 0.00 7.78 7.78
430 123 67.00 240.00 0.00 7.82 7.82
431 123 67.00 241.00 0.00 7.85 7.85
432 123 67.00 242.00 0.00 7.88 7.88
433 123 67.00 243.00 0.00 7.91 7.91
434 123 67.00 244.00 0.00 7.95 7.95
435 123 67.00 245.00 0.00 7.98 7.98
436 123 67.00 246.00 0.00 8.01 8.01
437 123 67.00 247.00 0.00 8.04 8.04
438 123 67.00 248.00 0.00 8.08 8.08
439 123 67.00 249.00 0.00 8.11 8.11
440 123 67.00 250.00 0.00 8.14 8.14
441 123 67.00 251.00 0.00 8.17 8.17
442 123 67.00 252.00 0.00 8.21 8.21
443 123 67.00 253.00 0.00 8.24 8.24
444 123 67.00 254.00 0.00 8.27 8.27
445 123 67.00 255.00 0.00 8.30 8.30
446 123 67.00 256.00 0.00 8.34 8.34
447 123 67.00 257.00 0.00 8.37 8.37
448 123 67.00 258.00 0.00 8.40 8.40
449 123 67.00 259.00 0.00 8.43 8.43
450 123 67.00 260.00 0.00 8.47 8.47
451 123 67.00 261.00 0.00 8.50 8.50
452 123 67.00 262.00 0.00 8.53 8.53
453 123 67.00 263.00 0.00 8.56 8.56
454 123 67.00 264.00 0.00 8.60 8.60
455 123 67.00 265.00 0.00 8.63 8.63
456 123 67.00 266.00 0.00 8.66 8.66
457 123 67.00 267.00 0.00 8.69 8.69
458 123 67.00 268.00 0.00 8.73 8.73
459 123 67.00 269.00 0.00 8.76 8.76
460 123 67.00 270.00 0.00 8.79 8.79
461 123 67.00 271.00 0.00 8.82 8.82
462 123 67.00 272.00 0.00 8.86 8.86
463 123 67.00 273.00 0.00 8.89 8.89
464 123 67.00 274.00 0.00 8.92 8.92
465 123 67.00 275.00 0.00 8.95 8.95
466 123 67.00 276.00 0.00 8.99 8.99
467 123 67.00 277.00 0.00 9.02 9.02
468 123 67.00 278.00 0.00 9.05 9.05
469 123 67.00 279.00 0.00 9.08 9.08
470 123 67.00 280.00 0.00 9.12 9.12
471 123 67.00 281.00 0.00 9.15 9.15
472 123 67.00 282.00 0.00 9.18 9.18
Page 153
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
473 123 67.00 283.00 0.00 9.21 9.21
474 123 67.00 284.00 0.00 9.25 9.25
475 123 67.00 285.00 0.00 9.28 9.28
476 123 67.00 286.00 0.00 9.31 9.31
477 123 67.00 287.00 0.00 9.34 9.34
478 123 67.00 288.00 0.00 9.38 9.38
479 123 67.00 289.00 0.00 9.41 9.41
480 123 67.00 290.00 0.00 9.44 9.44
481 123 67.00 291.00 0.00 9.47 9.47
482 123 67.00 292.00 0.22 9.51 9.73
483 123 67.00 293.00 0.38 9.54 9.92
484 123 67.00 294.00 0.53 9.57 10.10
485 123 67.00 295.00 0.68 9.60 10.28
486 123 67.00 296.00 0.83 9.64 10.47
487 123 67.00 297.00 0.98 9.67 10.65
488 123 67.00 298.00 1.13 9.70 10.83
489 123 67.00 299.00 1.28 9.73 11.01
490 123 67.00 300.00 1.43 9.77 11.20
491 123 67.00 301.00 1.58 9.80 11.38
492 123 67.00 302.00 1.73 9.83 11.56
493 123 67.00 303.00 1.88 9.86 11.74
494 123 67.00 304.00 2.03 9.90 11.93
495 123 67.00 305.00 2.18 9.93 12.11
496 123 67.00 306.00 2.33 9.96 12.29
497 123 67.00 307.00 2.48 9.99 12.47
498 123 67.00 308.00 2.63 10.03 12.66
499 123 67.00 309.00 2.78 10.06 12.84
500 123 67.00 310.00 2.93 10.09 13.02
501 123 67.00 311.00 3.08 10.12 13.20
502 123 67.00 312.00 3.23 10.16 13.39
503 123 67.00 313.00 3.39 10.19 13.58
504 123 67.00 314.00 3.54 10.22 13.76
505 123 67.00 315.00 3.69 10.25 13.94
506 123 67.00 316.00 3.84 10.29 14.13
507 123 67.00 317.00 3.99 10.32 14.31
508 123 67.00 318.00 4.14 10.35 14.49
509 123 67.00 319.00 4.29 10.38 14.67
510 123 67.00 320.00 4.44 10.42 14.86
511 123 67.00 321.00 4.59 10.45 15.04
512 123 67.00 322.00 4.74 10.48 15.22
513 123 67.00 323.00 4.89 10.51 15.40
514 123 67.00 324.00 5.04 10.55 15.59
515 123 67.00 325.00 5.19 10.58 15.77
516 123 67.00 326.00 5.34 10.61 15.95
517 123 67.00 327.00 5.49 10.64 16.13
518 123 67.00 328.00 5.64 10.68 16.32
519 123 67.00 329.00 5.79 10.71 16.50
520 123 67.00 330.00 5.94 10.74 16.68
521 123 67.00 331.00 6.09 10.77 16.86
522 123 67.00 332.00 6.24 10.81 17.05
523 123 67.00 333.00 6.40 10.84 17.24
524 123 67.00 334.00 6.55 10.87 17.42
525 123 67.00 335.00 6.70 10.90 17.60
526 123 67.00 336.00 6.85 10.94 17.79
527 123 67.00 337.00 7.00 10.97 17.97
Page 154
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
528 123 67.00 338.00 7.15 11.00 18.15
529 123 67.00 339.00 7.30 11.03 18.33
530 123 67.00 340.00 7.45 11.07 18.52
531 123 67.00 341.00 7.60 11.10 18.70
532 123 67.00 342.00 7.75 11.13 18.88
533 123 67.00 343.00 7.90 11.16 19.06
534 123 67.00 344.00 8.05 11.20 19.25
535 123 67.00 345.00 8.20 11.23 19.43
536 123 67.00 346.00 8.35 11.26 19.61
537 123 67.00 347.00 8.50 11.29 19.79
538 123 67.00 348.00 8.65 11.33 19.98
539 123 67.00 349.00 8.80 11.36 20.16
540 123 67.00 350.00 8.95 11.39 20.34
541 123 67.00 351.00 9.10 11.42 20.52
542 123 67.00 352.00 9.25 11.46 20.71
543 123 67.00 353.00 9.41 11.49 20.90
544 123 67.00 354.00 9.56 11.52 21.08
545 123 67.00 355.00 9.71 11.55 21.26
546 123 67.00 356.00 9.86 11.59 21.45
547 123 67.00 357.00 10.01 11.62 21.63
548 123 67.00 358.00 10.16 11.65 21.81
549 123 67.00 359.00 10.31 11.68 21.99
550 123 67.00 360.00 10.46 11.72 22.18
551 123 67.00 361.00 10.61 11.75 22.36
552 123 67.00 362.00 10.76 11.78 22.54
553 123 67.00 363.00 10.91 11.81 22.72
554 123 67.00 364.00 11.06 11.85 22.91
555 123 67.00 365.00 11.21 11.88 23.09
556 123 67.00 366.00 11.36 11.91 23.27
557 123 67.00 367.00 11.51 11.94 23.45
558 123 67.00 368.00 11.66 11.98 23.64
559 123 67.00 369.00 11.81 12.01 23.82
560 123 67.00 370.00 11.96 12.04 24.00
561 123 67.00 371.00 12.11 12.07 24.18
562 123 67.00 372.00 12.26 12.11 24.37
563 123 67.00 373.00 12.42 12.14 24.56
564 123 67.00 374.00 12.57 12.17 24.74
565 123 67.00 375.00 12.72 12.20 24.92
566 123 67.00 376.00 12.87 12.24 25.11
567 123 67.00 377.00 13.02 12.27 25.29
568 123 67.00 378.00 13.17 12.30 25.47
569 123 67.00 379.00 13.32 12.33 25.65
570 123 67.00 380.00 13.47 12.37 25.84
571 123 67.00 381.00 13.62 12.40 26.02
572 123 67.00 382.00 13.77 12.43 26.20
573 123 67.00 383.00 13.92 12.46 26.38
574 123 67.00 384.00 14.07 12.50 26.57
575 123 67.00 385.00 14.22 12.53 26.75
576 123 67.00 386.00 14.37 12.56 26.93
577 123 67.00 387.00 14.52 12.59 27.11
578 123 67.00 388.00 14.67 12.63 27.30
579 123 67.00 389.00 14.82 12.66 27.48
580 123 67.00 390.00 14.97 12.69 27.66
581 123 67.00 391.00 15.12 12.72 27.84
582 123 67.00 392.00 15.27 12.76 28.03
Page 155
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
583 123 67.00 393.00 15.43 12.79 28.22
584 123 67.00 394.00 15.58 12.82 28.40
585 123 67.00 395.00 15.73 12.85 28.58
586 123 67.00 396.00 15.88 12.89 28.77
587 123 67.00 397.00 16.03 12.92 28.95
588 123 67.00 398.00 16.18 12.95 29.13
589 123 67.00 399.00 16.33 12.98 29.31
590 123 67.00 400.00 16.48 13.02 29.50
591 123 67.00 401.00 16.63 13.05 29.68
592 123 67.00 402.00 16.78 13.08 29.86
593 123 67.00 403.00 16.93 13.11 30.04
594 123 67.00 404.00 17.08 13.15 30.23
595 123 67.00 405.00 17.23 13.18 30.41
596 123 67.00 406.00 17.38 13.21 30.59
597 123 67.00 407.00 17.53 13.24 30.77
598 123 67.00 408.00 17.68 13.28 30.96
599 123 67.00 409.00 17.83 13.31 31.14
600 123 67.00 410.00 17.98 13.34 31.32
601 123 67.00 411.00 18.13 13.37 31.50
602 123 67.00 412.00 18.28 13.41 31.69
603 123 67.00 413.00 18.44 13.44 31.88
604 123 67.00 414.00 18.59 13.47 32.06
605 123 67.00 415.00 18.74 13.50 32.24
606 123 67.00 416.00 18.89 13.54 32.43
607 123 67.00 417.00 19.04 13.57 32.61
608 123 67.00 418.00 19.19 13.60 32.79
609 123 67.00 419.00 19.34 13.63 32.97
610 123 67.00 420.00 19.49 13.67 33.16
611 123 67.00 421.00 19.64 13.70 33.34
612 123 67.00 422.00 19.79 13.73 33.52
613 123 67.00 423.00 19.94 13.76 33.70
614 123 67.00 424.00 20.09 13.80 33.89
615 123 67.00 425.00 20.24 13.83 34.07
616 123 67.00 426.00 20.39 13.86 34.25
617 123 67.00 427.00 20.54 13.89 34.43
618 123 67.00 428.00 20.69 13.93 34.62
619 123 67.00 429.00 20.84 13.96 34.80
620 123 67.00 430.00 20.99 13.99 34.98
621 123 67.00 431.00 21.14 14.02 35.16
622 123 67.00 432.00 21.29 14.06 35.35
623 123 67.00 433.00 21.45 14.09 35.54
624 123 67.00 434.00 21.60 14.12 35.72
625 123 67.00 435.00 21.75 14.15 35.90
626 123 67.00 436.00 21.90 14.19 36.09
627 123 67.00 437.00 22.05 14.22 36.27
628 123 67.00 438.00 22.20 14.25 36.45
629 123 67.00 439.00 22.35 14.28 36.63
630 123 67.00 440.00 22.50 14.32 36.82
631 123 67.00 441.00 22.65 14.35 37.00
632 123 67.00 442.00 22.80 14.38 37.18
633 123 67.00 443.00 22.95 14.41 37.36
634 123 67.00 444.00 23.10 14.45 37.55
635 123 67.00 445.00 23.25 14.48 37.73
636 123 67.00 446.00 23.40 14.51 37.91
637 123 67.00 447.00 23.55 14.54 38.09
Page 156
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
638 123 67.00 448.00 23.70 14.58 38.28
639 123 67.00 449.00 23.85 14.61 38.46
640 123 67.00 450.00 24.00 14.64 38.64
641 123 67.00 451.00 24.15 14.67 38.82
642 123 67.00 452.00 24.30 14.71 39.01
643 123 67.00 453.00 24.46 14.74 39.20
644 123 67.00 454.00 24.61 14.77 39.38
645 123 67.00 455.00 24.76 14.80 39.56
646 123 67.00 456.00 24.91 14.84 39.75
647 123 67.00 457.00 25.06 14.87 39.93
648 123 67.00 458.00 25.21 14.90 40.11
649 123 67.00 459.00 25.36 14.93 40.29
650 123 67.00 460.00 25.51 14.97 40.48
651 123 67.00 461.00 25.66 15.00 40.66
652 123 67.00 462.00 25.81 15.03 40.84
653 123 67.00 463.00 25.96 15.06 41.02
654 123 67.00 464.00 26.11 15.10 41.21
655 123 67.00 465.00 26.26 15.13 41.39
656 123 67.00 466.00 26.41 15.16 41.57
657 123 67.00 467.00 26.56 15.19 41.75
658 123 67.00 468.00 26.71 15.23 41.94
659 123 67.00 469.00 26.86 15.26 42.12
660 123 67.00 470.00 27.01 15.29 42.30
661 123 67.00 471.00 27.16 15.32 42.48
662 123 67.00 472.00 27.31 15.36 42.67
663 123 67.00 473.00 27.47 15.39 42.86
664 123 67.00 474.00 27.62 15.42 43.04
665 123 67.00 475.00 27.77 15.45 43.22
666 123 67.00 476.00 27.92 15.49 43.41
667 123 67.00 477.00 28.07 15.52 43.59
668 123 67.00 478.00 28.22 15.55 43.77
669 123 67.00 479.00 28.37 15.58 43.95
670 123 67.00 480.00 28.52 15.62 44.14
671 123 67.00 481.00 28.67 15.65 44.32
672 123 67.00 482.00 28.82 15.68 44.50
673 123 67.00 483.00 28.97 15.71 44.68
674 123 67.00 484.00 29.12 15.75 44.87
675 123 67.00 485.00 29.27 15.78 45.05
676 123 67.00 486.00 29.42 15.81 45.23
677 123 67.00 487.00 29.57 15.84 45.41
678 123 67.00 488.00 29.72 15.88 45.60
679 123 67.00 489.00 29.87 15.91 45.78
680 123 67.00 490.00 30.02 15.94 45.96
681 123 67.00 491.00 30.17 15.97 46.14
682 123 67.00 492.00 30.32 16.01 46.33
683 123 67.00 493.00 30.48 16.04 46.52
684 123 67.00 494.00 30.63 16.07 46.70
685 123 67.00 495.00 30.78 16.10 46.88
686 123 67.00 496.00 30.93 16.14 47.07
687 123 67.00 497.00 31.08 16.17 47.25
688 123 67.00 498.00 31.23 16.20 47.43
689 123 67.00 499.00 31.38 16.23 47.61
690 123 67.00 500.00 31.53 16.27 47.80
691 123 67.00 501.00 31.68 16.30 47.98
692 123 67.00 502.00 31.83 16.33 48.16
Page 157
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
693 123 67.00 503.00 31.98 16.36 48.34
694 123 67.00 504.00 32.13 16.40 48.53
695 123 67.00 505.00 32.28 16.43 48.71
696 123 67.00 506.00 32.43 16.46 48.89
697 123 67.00 507.00 32.58 16.49 49.07
698 123 67.00 508.00 32.73 16.53 49.26
699 123 67.00 509.00 32.88 16.56 49.44
700 123 67.00 510.00 33.03 16.59 49.62
701 123 67.00 511.00 33.18 16.62 49.80
702 123 67.00 512.00 33.33 16.66 49.99
703 123 67.00 513.00 33.49 16.69 50.18
704 123 67.00 514.00 33.64 16.72 50.36
705 123 67.00 515.00 33.79 16.75 50.54
706 123 67.00 516.00 33.94 16.79 50.73
707 123 67.00 517.00 34.09 16.82 50.91
708 123 67.00 518.00 34.24 16.85 51.09
709 123 67.00 519.00 34.39 16.88 51.27
710 123 67.00 520.00 34.54 16.92 51.46
711 123 67.00 521.00 34.69 16.95 51.64
712 123 67.00 522.00 34.84 16.98 51.82
713 123 67.00 523.00 34.99 17.01 52.00
714 123 67.00 524.00 35.14 17.05 52.19
715 123 67.00 525.00 35.29 17.08 52.37
716 123 67.00 526.00 35.44 17.11 52.55
717 123 67.00 527.00 35.59 17.14 52.73
718 123 67.00 528.00 35.74 17.18 52.92
719 123 67.00 529.00 35.89 17.21 53.10
720 123 67.00 530.00 36.04 17.24 53.28
721 123 67.00 531.00 36.19 17.27 53.46
722 123 67.00 532.00 36.34 17.31 53.65
723 123 67.00 533.00 36.50 17.34 53.84
724 123 67.00 534.00 36.65 17.37 54.02
725 123 67.00 535.00 36.80 17.40 54.20
726 123 67.00 536.00 36.95 17.44 54.39
727 123 67.00 537.00 37.10 17.47 54.57
728 123 67.00 538.00 37.25 17.50 54.75
729 123 67.00 539.00 37.40 17.53 54.93
730 123 67.00 540.00 37.55 17.57 55.12
731 123 67.00 541.00 37.70 17.60 55.30
732 123 67.00 542.00 37.85 17.63 55.48
733 123 67.00 543.00 38.00 17.66 55.66
734 123 67.00 544.00 38.15 17.70 55.85
735 123 67.00 545.00 38.30 17.73 56.03
736 123 67.00 546.00 38.45 17.76 56.21
737 123 67.00 547.00 38.60 17.79 56.39
738 123 67.00 548.00 38.75 17.83 56.58
739 123 67.00 549.00 38.90 17.86 56.76
740 123 67.00 550.00 39.05 17.89 56.94
741 123 67.00 551.00 39.20 17.92 57.12
742 123 67.00 552.00 39.35 17.96 57.31
743 123 67.00 553.00 39.51 17.99 57.50
744 123 67.00 554.00 39.66 18.02 57.68
745 123 67.00 555.00 39.81 18.05 57.86
746 123 67.00 556.00 39.96 18.09 58.05
747 123 67.00 557.00 40.11 18.12 58.23
Page 158
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
748 123 67.00 558.00 40.26 18.15 58.41
749 123 67.00 559.00 40.41 18.18 58.59
750 123 67.00 560.00 40.56 18.22 58.78
751 123 67.00 561.00 40.71 18.25 58.96
752 123 67.00 562.00 40.86 18.28 59.14
753 123 67.00 563.00 41.01 18.31 59.32
754 123 67.00 564.00 41.16 18.35 59.51
755 123 67.00 565.00 41.31 18.38 59.69
756 123 67.00 566.00 41.46 18.41 59.87
757 123 67.00 567.00 41.61 18.44 60.05
758 123 67.00 568.00 41.76 18.48 60.24
759 123 67.00 569.00 41.91 18.51 60.42
760 123 67.00 570.00 42.06 18.54 60.60
761 123 67.00 571.00 42.21 18.57 60.78
762 123 67.00 572.00 42.36 18.61 60.97
763 123 67.00 573.00 42.52 18.64 61.16
764 123 67.00 574.00 42.67 18.67 61.34
765 123 67.00 575.00 42.82 18.70 61.52
766 123 67.00 576.00 42.97 18.74 61.71
767 123 67.00 577.00 43.12 18.77 61.89
768 123 67.00 578.00 43.27 18.80 62.07
769 123 67.00 579.00 43.42 18.83 62.25
770 123 67.00 580.00 43.57 18.87 62.44
771 123 67.00 581.00 43.72 18.90 62.62
772 123 67.00 582.00 43.87 18.93 62.80
773 123 67.00 583.00 44.02 18.96 62.98
774 123 67.00 584.00 44.17 19.00 63.17
775 123 67.00 585.00 44.32 19.03 63.35
776 123 67.00 586.00 44.47 19.06 63.53
777 123 67.00 587.00 44.62 19.09 63.71
778 123 67.00 588.00 44.77 19.13 63.90
779 123 67.00 589.00 44.92 19.16 64.08
780 123 67.00 590.00 45.07 19.19 64.26
781 123 67.00 591.00 45.22 19.22 64.44
782 123 67.00 592.00 45.37 19.26 64.63
783 123 67.00 593.00 45.53 19.29 64.82
784 123 67.00 594.00 45.68 19.32 65.00
785 123 67.00 595.00 45.83 19.35 65.18
786 123 67.00 596.00 45.98 19.39 65.37
787 123 67.00 597.00 46.13 19.42 65.55
788 123 67.00 598.00 46.28 19.45 65.73
789 123 67.00 599.00 46.43 19.48 65.91
790 123 67.00 600.00 46.58 19.52 66.10
791 123 67.00 601.00 46.73 19.55 66.28
792 123 67.00 602.00 46.88 19.58 66.46
793 123 67.00 603.00 47.03 19.61 66.64
794 123 67.00 604.00 47.18 19.65 66.83
795 123 67.00 605.00 47.33 19.68 67.01
796 123 67.00 606.00 47.48 19.71 67.19
797 123 67.00 607.00 47.63 19.74 67.37
798 123 67.00 608.00 47.78 19.78 67.56
799 123 67.00 609.00 47.93 19.81 67.74
800 123 67.00 610.00 48.08 19.84 67.92
801 123 67.00 611.00 48.23 19.87 68.10
802 123 67.00 612.00 48.38 19.91 68.29
Page 159
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LWeekly table
803 123 67.00 613.00 48.54 19.94 68.48
804 123 67.00 614.00 48.69 19.97 68.66
805 123 67.00 615.00 48.84 20.00 68.84
806 123 67.00 616.00 48.99 20.04 69.03
807 123 67.00 617.00 49.14 20.07 69.21
808 123 67.00 618.00 49.29 20.10 69.39
809 123 67.00 619.00 49.44 20.13 69.57
810 123 67.00 620.00 49.59 20.17 69.76
811 123 67.00 621.00 49.74 20.20 69.94
812 123 67.00 622.00 49.89 20.23 70.12
813 123 67.00 623.00 50.04 20.26 70.30
814 123 67.00 624.00 50.19 20.30 70.49
815 123 67.00 625.00 50.34 20.33 70.67
816 123 67.00 626.00 50.49 20.36 70.85
817 123 67.00 627.00 50.64 20.39 71.03
818 123 67.00 628.00 50.79 20.43 71.22
819 123 67.00 629.00 50.94 20.46 71.40
820 123 67.00 630.00 51.09 20.49 71.58
821 123 67.00 631.00 51.24 20.52 71.76
822 123 67.00 632.00 51.39 20.56 71.95
823 123 67.00 633.00 51.55 20.59 72.14
824 123 67.00 634.00 51.70 20.62 72.32
825 123 67.00 635.00 51.85 20.65 72.50
826 123 67.00 636.00 52.00 20.69 72.69
827 123 67.00 637.00 52.15 20.72 72.87
828 123 67.00 638.00 52.30 20.75 73.05
829 123 67.00 639.00 52.45 20.78 73.23
830 123 67.00 640.00 52.60 20.82 73.42
831 123 67.00 641.00 52.75 20.85 73.60
832 123 67.00 642.00 52.90 20.88 73.78
833 123 67.00 643.00 53.05 20.91 73.96
834 123 67.00 644.00 53.20 20.95 74.15
835 123 67.00 645.00 53.35 20.98 74.33
836 123 67.00 646.00 53.50 21.01 74.51
837 123 67.00 647.00 53.65 21.04 74.69
838 123 67.00 648.00 53.80 21.08 74.88
839 123 67.00 649.00 53.95 21.11 75.06
840 123 67.00 650.00 54.10 21.14 75.24
841 123 67.00 651.00 54.25 21.17 75.42
842 123 67.00 652.00 54.40 21.21 75.61
843 123 67.00 653.00 54.56 21.24 75.80
844 123 67.00 654.00 54.71 21.27 75.98
845 123 67.00 655.00 54.86 21.30 76.16
846 123 67.00 656.00 55.01 21.34 76.35
847 123 67.00 657.00 55.16 21.37 76.53
848 123 67.00 658.00 55.31 21.40 76.71
849 123 67.00 659.00 55.46 21.43 76.89
850 123 67.00 660.00 55.61 21.47 77.08
851 123 67.00 661.00 55.76 21.50 77.26
852 123 67.00 662.00 55.91 21.53 77.44
853 123 67.00 663.00 56.06 21.56 77.62
854 123 67.00 664.00 56.21 21.60 77.81
855 123 67.00 665.00 56.36 21.63 77.99
856 123 67.00 666.00 56.51 21.66 78.17
857 123 67.00 667.00 56.66 21.69 78.35
Page 160
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter L
858 123 67.00 668.00 56.81 21.73 78.54
859 123 67.00 669.00 56.96 21.76 78.72
860 123 67.00 670.00 57.11 21.79 78.90
861 123 67.00 671.00 57.26 21.82 79.08
862 123 67.00 672.00 57.41 21.86 79.27
863 123 67.00 673.00 57.57 21.89 79.46
864 123 67.00 674.00 57.72 21.92 79.64
865 123 67.00 675.00 57.87 21.95 79.82
866 123 67.00 676.00 58.02 21.99 80.01
867 123 67.00 677.00 58.17 22.02 80.19
868 123 67.00 678.00 58.32 22.05 80.37
869 123 67.00 679.00 58.47 22.08 80.55
870 123 67.00 680.00 58.62 22.12 80.74
871 123 67.00 681.00 58.77 22.15 80.92
872 123 67.00 682.00 58.92 22.18 81.10
873 123 67.00 683.00 59.07 22.21 81.28
874 123 67.00 684.00 59.22 22.25 81.47
875 123 67.00 685.00 59.37 22.28 81.65
876 123 67.00 686.00 59.52 22.31 81.83
877 123 67.00 687.00 59.67 22.34 82.01
878 123 67.00 688.00 59.82 22.38 82.20
879 123 67.00 689.00 59.97 22.41 82.38
880 123 67.00 690.00 60.12 22.44 82.56
881 123 67.00 691.00 60.27 22.47 82.74
882 123 67.00 692.00 60.42 22.51 82.93
883 123 67.00 693.00 60.58 22.54 83.12
884 123 67.00 694.00 60.73 22.57 83.30
885 123 67.00 695.00 60.88 22.60 83.48
886 123 67.00 696.00 61.03 22.64 83.67
887 123 67.00 697.00 61.18 22.67 83.85
888 123 67.00 698.00 61.33 22.70 84.03
889 123 67.00 699.00 61.48 22.73 84.21
890 123 67.00 700.00 61.63 22.77 84.40
891 123 67.00 701.00 61.78 22.80 84.58
892 123 67.00 702.00 61.93 22.83 84.76
893 123 67.00 703.00 62.08 22.86 84.94
894 123 67.00 704.00 62.23 22.90 85.13
895 123 67.00 705.00 62.38 22.93 85.31
896 123 67.00 706.00 62.53 22.96 85.49
897 123 67.00 707.00 62.68 22.99 85.67
898 123 67.00 708.00 62.83 23.03 85.86
899 123 67.00 709.00 62.98 23.06 86.04
900 123 67.00 710.00 63.13 23.09 86.22
901 123 67.00 711.00 63.28 23.12 86.40
902 123 67.00 712.00 63.43 23.16 86.59
903 123 67.00 713.00 63.59 23.19 86.78
904 123 67.00 714.00 63.74 23.22 86.96
905 123 67.00 715.00 63.89 23.25 87.14
906 123 67.00 716.00 64.04 23.29 87.33
907 123 67.00 717.00 64.19 23.32 87.51
908 123 67.00 718.00 64.34 23.35 87.69
909 123 67.00 719.00 64.49 23.38 87.87
910 123 67.00 720.00 64.64 23.42 88.06
911 123 67.00 721.00 64.79 23.45 88.24
912 123 67.00 722.00 64.94 23.48 88.42
Page 161
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282
Table letter LWeekly table
913 123 67.00 723.00 65.09 23.51 88.60
914 123 67.00 724.00 65.24 23.55 88.79
915 123 67.00 725.00 65.39 23.58 88.97
916 123 67.00 726.00 65.54 23.61 89.15
917 123 67.00 727.00 65.69 23.64 89.33
918 123 67.00 728.00 65.84 23.68 89.52
919 123 67.00 729.00 65.99 23.71 89.70
920 123 67.00 730.00 66.14 23.74 89.88
921 123 67.00 731.00 66.29 23.77 90.06
922 123 67.00 732.00 66.44 23.81 90.25
923 123 67.00 733.00 66.60 23.84 90.44
924 123 67.00 734.00 66.75 23.87 90.62
925 123 67.00 735.00 66.90 23.90 90.80
926 123 67.00 736.00 67.05 23.94 90.99
927 123 67.00 737.00 67.20 23.97 91.17
928 123 67.00 738.00 67.35 24.00 91.35
929 123 67.00 739.00 67.50 24.03 91.53
930 123 67.00 740.00 67.65 24.07 91.72
931 123 67.00 741.00 67.80 24.10 91.90
932 123 67.00 742.00 67.95 24.13 92.08
933 123 67.00 743.00 68.10 24.16 92.26
934 123 67.00 744.00 68.25 24.20 92.45
935 123 67.00 745.00 68.40 24.23 92.63
936 123 67.00 746.00 68.55 24.26 92.81
937 123 67.00 747.00 68.70 24.29 92.99
938 123 67.00 748.00 68.85 24.33 93.18
939 123 67.00 749.00 69.00 24.36 93.36
940 123 67.00 750.00 69.15 24.39 93.54
941 123 67.00 751.00 69.30 24.42 93.72
942 123 67.00 752.00 69.45 24.46 93.91
943 123 67.00 753.00 69.61 24.49 94.10
944 123 67.00 754.00 69.76 24.52 94.28
945 123 67.00 755.00 69.91 24.55 94.46
946 123 67.00 756.00 70.06 24.59 94.65
947 123 67.00 757.00 70.21 24.62 94.83
948 123 67.00 758.00 70.36 24.65 95.01
949 123 67.00 759.00 70.51 24.68 95.19
950 123 67.00 760.00 70.66 24.72 95.38
951 123 67.00 761.00 70.81 24.75 95.56
952 123 67.00 762.00 70.96 24.78 95.74
953 123 67.00 763.00 71.11 24.81 95.92
954 123 67.00 764.00 71.26 24.85 96.11
955 123 67.00 765.00 71.41 24.88 96.29
956 123 67.00 766.00 71.56 24.91 96.47
957 123 67.00 767.00 71.71 24.94 96.65
958 123 67.00 768.00 71.86 24.98 96.84
959 123 67.00 769.00 72.01 25.01 97.02
960 123 67.00 770.00 72.16 25.04 97.20
961 123 67.00 771.00 72.31 25.07 97.38
962 123 67.00 772.00 72.46 25.11 97.57
963 123 67.00 773.00 72.62 25.14 97.76
964 123 67.00 774.00 72.77 25.17 97.94
965 123 67.00 775.00 72.92 25.20 98.12
966 123 67.00 776.00 73.07 25.24 98.31
967 123 67.00 777.00 73.14 25.25 98.39
Page 162
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Monthly table for NICs where employee has
deferment and employer is eligible to claim
Freeports employer NIC relief
for use from 6 April 2022 to 5 April 2023
Table letter L
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
Use this table for all employees who are aged 21 or
over, for whom you hold form CA2700 allowing
them to defer payment of employee’s NICs at the full
main percentage rate where the employer is eligible to
claim Freeports employer NIC relief.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• foremployeeswhoareaged21oroverandunder
State Pension age ( go to Table letter A)
• employeeswheretheemployeriseligibletoclaim
Freeports Employer NIC relief (go to table letter F)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareundertheageof21unlessthey
are on an Approved Apprenticeship scheme
(go to Table letter M)
• employeeswheretheemployeriseligibletoclaim
Veterans Employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘L’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Page 163
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.00 0.00 0.00
765 533 232.00 0.00 0.00 0.00 0.00
769 533 236.00 0.00 0.00 0.00 0.00
773 533 240.00 0.00 0.00 0.00 0.00
777 533 244.00 0.00 0.00 0.00 0.00
781 533 248.00 0.00 0.00 0.00 0.00
785 533 252.00 0.00 0.00 0.00 0.00
789 533 256.00 0.00 0.00 0.00 0.00
793 533 260.00 0.00 0.00 0.00 0.00
797 533 264.00 0.00 0.00 0.00 0.00
801 533 268.00 0.00 0.00 0.00 0.00
805 533 272.00 0.00 0.00 0.00 0.00
809 533 276.00 0.00 0.00 0.00 0.00
813 533 280.00 0.00 0.00 0.00 0.00
817 533 284.00 0.00 0.00 0.00 0.00
821 533 288.00 0.00 0.00 0.00 0.00
825 533 290.00 2.00 0.00 0.13 0.13
829 533 290.00 6.00 0.00 0.26 0.26
Page 164
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
833 533 290.00 10.00 0.00 0.39 0.39
837 533 290.00 14.00 0.00 0.52 0.52
841 533 290.00 18.00 0.00 0.65 0.65
845 533 290.00 22.00 0.00 0.78 0.78
849 533 290.00 26.00 0.00 0.91 0.91
853 533 290.00 30.00 0.00 1.04 1.04
857 533 290.00 34.00 0.00 1.17 1.17
861 533 290.00 38.00 0.00 1.30 1.30
865 533 290.00 42.00 0.00 1.43 1.43
869 533 290.00 46.00 0.00 1.56 1.56
873 533 290.00 50.00 0.00 1.69 1.69
877 533 290.00 54.00 0.00 1.82 1.82
881 533 290.00 58.00 0.00 1.95 1.95
885 533 290.00 62.00 0.00 2.08 2.08
889 533 290.00 66.00 0.00 2.21 2.21
893 533 290.00 70.00 0.00 2.34 2.34
897 533 290.00 74.00 0.00 2.47 2.47
901 533 290.00 78.00 0.00 2.60 2.60
905 533 290.00 82.00 0.00 2.73 2.73
909 533 290.00 86.00 0.00 2.86 2.86
913 533 290.00 90.00 0.00 2.99 2.99
917 533 290.00 94.00 0.00 3.12 3.12
921 533 290.00 98.00 0.00 3.25 3.25
925 533 290.00 102.00 0.00 3.38 3.38
929 533 290.00 106.00 0.00 3.51 3.51
933 533 290.00 110.00 0.00 3.64 3.64
937 533 290.00 114.00 0.00 3.77 3.77
941 533 290.00 118.00 0.00 3.90 3.90
945 533 290.00 122.00 0.00 4.03 4.03
949 533 290.00 126.00 0.00 4.16 4.16
953 533 290.00 130.00 0.00 4.29 4.29
957 533 290.00 134.00 0.00 4.42 4.42
961 533 290.00 138.00 0.00 4.55 4.55
965 533 290.00 142.00 0.00 4.68 4.68
969 533 290.00 146.00 0.00 4.81 4.81
973 533 290.00 150.00 0.00 4.94 4.94
977 533 290.00 154.00 0.00 5.07 5.07
981 533 290.00 158.00 0.00 5.20 5.20
985 533 290.00 162.00 0.00 5.33 5.33
989 533 290.00 166.00 0.00 5.46 5.46
993 533 290.00 170.00 0.00 5.59 5.59
997 533 290.00 174.00 0.00 5.72 5.72
1001 533 290.00 178.00 0.00 5.85 5.85
1005 533 290.00 182.00 0.00 5.98 5.98
1009 533 290.00 186.00 0.00 6.11 6.11
1013 533 290.00 190.00 0.00 6.24 6.24
1017 533 290.00 194.00 0.00 6.37 6.37
1021 533 290.00 198.00 0.00 6.50 6.50
1025 533 290.00 202.00 0.00 6.63 6.63
1029 533 290.00 206.00 0.00 6.76 6.76
1033 533 290.00 210.00 0.00 6.89 6.89
1037 533 290.00 214.00 0.00 7.02 7.02
1041 533 290.00 218.00 0.00 7.15 7.15
1045 533 290.00 222.00 0.00 7.28 7.28
1049 533 290.00 226.00 0.00 7.41 7.41
Page 165
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
1053 533 290.00 230.00 0.00 7.54 7.54
1057 533 290.00 234.00 0.00 7.67 7.67
1061 533 290.00 238.00 0.00 7.80 7.80
1065 533 290.00 242.00 0.00 7.93 7.93
1069 533 290.00 246.00 0.00 8.06 8.06
1073 533 290.00 250.00 0.00 8.19 8.19
1077 533 290.00 254.00 0.00 8.32 8.32
1081 533 290.00 258.00 0.00 8.45 8.45
1085 533 290.00 262.00 0.00 8.58 8.58
1089 533 290.00 266.00 0.00 8.71 8.71
1093 533 290.00 270.00 0.00 8.84 8.84
1097 533 290.00 274.00 0.00 8.97 8.97
1101 533 290.00 278.00 0.00 9.10 9.10
1105 533 290.00 282.00 0.00 9.23 9.23
1109 533 290.00 286.00 0.00 9.36 9.36
1113 533 290.00 290.00 0.00 9.49 9.49
1117 533 290.00 294.00 0.00 9.62 9.62
1121 533 290.00 298.00 0.00 9.75 9.75
1125 533 290.00 302.00 0.00 9.88 9.88
1129 533 290.00 306.00 0.00 10.01 10.01
1133 533 290.00 310.00 0.00 10.14 10.14
1137 533 290.00 314.00 0.00 10.27 10.27
1141 533 290.00 318.00 0.00 10.40 10.40
1145 533 290.00 322.00 0.00 10.53 10.53
1149 533 290.00 326.00 0.00 10.66 10.66
1153 533 290.00 330.00 0.00 10.79 10.79
1157 533 290.00 334.00 0.00 10.92 10.92
1161 533 290.00 338.00 0.00 11.05 11.05
1165 533 290.00 342.00 0.00 11.18 11.18
1169 533 290.00 346.00 0.00 11.31 11.31
1173 533 290.00 350.00 0.00 11.44 11.44
1177 533 290.00 354.00 0.00 11.57 11.57
1181 533 290.00 358.00 0.00 11.70 11.70
1185 533 290.00 362.00 0.00 11.83 11.83
1189 533 290.00 366.00 0.00 11.96 11.96
1193 533 290.00 370.00 0.00 12.09 12.09
1197 533 290.00 374.00 0.00 12.22 12.22
1201 533 290.00 378.00 0.00 12.35 12.35
1205 533 290.00 382.00 0.00 12.48 12.48
1209 533 290.00 386.00 0.00 12.61 12.61
1213 533 290.00 390.00 0.00 12.74 12.74
1217 533 290.00 394.00 0.00 12.87 12.87
1221 533 290.00 398.00 0.00 13.00 13.00
1225 533 290.00 402.00 0.00 13.13 13.13
1229 533 290.00 406.00 0.00 13.26 13.26
1233 533 290.00 410.00 0.00 13.39 13.39
1237 533 290.00 414.00 0.00 13.52 13.52
1241 533 290.00 418.00 0.00 13.65 13.65
1245 533 290.00 422.00 0.00 13.78 13.78
1249 533 290.00 426.00 0.00 13.91 13.91
1253 533 290.00 430.00 0.00 14.04 14.04
1257 533 290.00 434.00 0.00 14.17 14.17
1261 533 290.00 438.00 0.00 14.30 14.30
1265 533 290.00 442.00 0.00 14.43 14.43
1269 533 290.00 446.00 0.00 14.56 14.56
Page 166
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
1273 533 290.00 450.00 0.00 14.69 14.69
1277 533 290.00 454.00 0.00 14.82 14.82
1281 533 290.00 458.00 0.00 14.95 14.95
1285 533 290.00 462.00 0.00 15.08 15.08
1289 533 290.00 466.00 0.00 15.21 15.21
1293 533 290.00 470.00 0.00 15.34 15.34
1297 533 290.00 474.00 0.00 15.47 15.47
1301 533 290.00 478.00 0.00 15.60 15.60
1305 533 290.00 482.00 0.00 15.73 15.73
1309 533 290.00 486.00 0.00 15.86 15.86
1313 533 290.00 490.00 0.00 15.99 15.99
1317 533 290.00 494.00 0.00 16.12 16.12
1321 533 290.00 498.00 0.00 16.25 16.25
1325 533 290.00 502.00 0.00 16.38 16.38
1329 533 290.00 506.00 0.00 16.51 16.51
1333 533 290.00 510.00 0.00 16.64 16.64
1337 533 290.00 514.00 0.00 16.77 16.77
1341 533 290.00 518.00 0.00 16.90 16.90
1345 533 290.00 522.00 0.00 17.03 17.03
1349 533 290.00 526.00 0.00 17.16 17.16
1353 533 290.00 530.00 0.00 17.29 17.29
1357 533 290.00 534.00 0.00 17.42 17.42
1361 533 290.00 538.00 0.00 17.55 17.55
1365 533 290.00 542.00 0.00 17.68 17.68
1369 533 290.00 546.00 0.00 17.81 17.81
1373 533 290.00 550.00 0.00 17.94 17.94
1377 533 290.00 554.00 0.00 18.07 18.07
1381 533 290.00 558.00 0.00 18.20 18.20
1385 533 290.00 562.00 0.00 18.33 18.33
1389 533 290.00 566.00 0.00 18.46 18.46
1393 533 290.00 570.00 0.00 18.59 18.59
1397 533 290.00 574.00 0.00 18.72 18.72
1401 533 290.00 578.00 0.00 18.85 18.85
1405 533 290.00 582.00 0.00 18.98 18.98
1409 533 290.00 586.00 0.00 19.11 19.11
1413 533 290.00 590.00 0.00 19.24 19.24
1417 533 290.00 594.00 0.00 19.37 19.37
1421 533 290.00 598.00 0.00 19.50 19.50
1425 533 290.00 602.00 0.00 19.63 19.63
1429 533 290.00 606.00 0.00 19.76 19.76
1433 533 290.00 610.00 0.00 19.89 19.89
1437 533 290.00 614.00 0.00 20.02 20.02
1441 533 290.00 618.00 0.00 20.15 20.15
1445 533 290.00 622.00 0.00 20.28 20.28
1449 533 290.00 626.00 0.00 20.41 20.41
1453 533 290.00 630.00 0.00 20.54 20.54
1457 533 290.00 634.00 0.00 20.67 20.67
1461 533 290.00 638.00 0.00 20.80 20.80
1465 533 290.00 642.00 0.00 20.93 20.93
1469 533 290.00 646.00 0.00 21.06 21.06
1473 533 290.00 650.00 0.00 21.19 21.19
1477 533 290.00 654.00 0.00 21.32 21.32
1481 533 290.00 658.00 0.00 21.45 21.45
1485 533 290.00 662.00 0.00 21.58 21.58
1489 533 290.00 666.00 0.00 21.71 21.71
Page 167
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
1493 533 290.00 670.00 0.00 21.84 21.84
1497 533 290.00 674.00 0.00 21.97 21.97
1501 533 290.00 678.00 0.00 22.10 22.10
1505 533 290.00 682.00 0.00 22.23 22.23
1509 533 290.00 686.00 0.00 22.36 22.36
1513 533 290.00 690.00 0.00 22.49 22.49
1517 533 290.00 694.00 0.00 22.62 22.62
1521 533 290.00 698.00 0.00 22.75 22.75
1525 533 290.00 702.00 0.00 22.88 22.88
1529 533 290.00 706.00 0.00 23.01 23.01
1533 533 290.00 710.00 0.00 23.14 23.14
1537 533 290.00 714.00 0.00 23.27 23.27
1541 533 290.00 718.00 0.00 23.40 23.40
1545 533 290.00 722.00 0.00 23.53 23.53
1549 533 290.00 726.00 0.00 23.66 23.66
1553 533 290.00 730.00 0.00 23.79 23.79
1557 533 290.00 734.00 0.00 23.92 23.92
1561 533 290.00 738.00 0.00 24.05 24.05
1565 533 290.00 742.00 0.00 24.18 24.18
1569 533 290.00 746.00 0.00 24.31 24.31
1573 533 290.00 750.00 0.00 24.44 24.44
1577 533 290.00 754.00 0.00 24.57 24.57
1581 533 290.00 758.00 0.00 24.70 24.70
1585 533 290.00 762.00 0.00 24.83 24.83
1589 533 290.00 766.00 0.00 24.96 24.96
1593 533 290.00 770.00 0.00 25.09 25.09
1597 533 290.00 774.00 0.00 25.22 25.22
1601 533 290.00 778.00 0.00 25.35 25.35
1605 533 290.00 782.00 0.00 25.48 25.48
1609 533 290.00 786.00 0.00 25.61 25.61
1613 533 290.00 790.00 0.00 25.74 25.74
1617 533 290.00 794.00 0.00 25.87 25.87
1621 533 290.00 798.00 0.00 26.00 26.00
1625 533 290.00 802.00 0.00 26.13 26.13
1629 533 290.00 806.00 0.00 26.26 26.26
1633 533 290.00 810.00 0.00 26.39 26.39
1637 533 290.00 814.00 0.00 26.52 26.52
1641 533 290.00 818.00 0.00 26.65 26.65
1645 533 290.00 822.00 0.00 26.78 26.78
1649 533 290.00 826.00 0.00 26.91 26.91
1653 533 290.00 830.00 0.00 27.04 27.04
1657 533 290.00 834.00 0.00 27.17 27.17
1661 533 290.00 838.00 0.00 27.30 27.30
1665 533 290.00 842.00 0.00 27.43 27.43
1669 533 290.00 846.00 0.00 27.56 27.56
1673 533 290.00 850.00 0.00 27.69 27.69
1677 533 290.00 854.00 0.00 27.82 27.82
1681 533 290.00 858.00 0.00 27.95 27.95
1685 533 290.00 862.00 0.00 28.08 28.08
1689 533 290.00 866.00 0.00 28.21 28.21
1693 533 290.00 870.00 0.00 28.34 28.34
1697 533 290.00 874.00 0.00 28.47 28.47
1701 533 290.00 878.00 0.00 28.60 28.60
1705 533 290.00 882.00 0.00 28.73 28.73
1709 533 290.00 886.00 0.00 28.86 28.86
Page 168
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
1713 533 290.00 890.00 0.00 28.99 28.99
1717 533 290.00 894.00 0.00 29.12 29.12
1721 533 290.00 898.00 0.00 29.25 29.25
1725 533 290.00 902.00 0.00 29.38 29.38
1729 533 290.00 906.00 0.00 29.51 29.51
1733 533 290.00 910.00 0.00 29.64 29.64
1737 533 290.00 914.00 0.00 29.77 29.77
1741 533 290.00 918.00 0.00 29.90 29.90
1745 533 290.00 922.00 0.00 30.03 30.03
1749 533 290.00 926.00 0.00 30.16 30.16
1753 533 290.00 930.00 0.00 30.29 30.29
1757 533 290.00 934.00 0.00 30.42 30.42
1761 533 290.00 938.00 0.00 30.55 30.55
1765 533 290.00 942.00 0.00 30.68 30.68
1769 533 290.00 946.00 0.00 30.81 30.81
1773 533 290.00 950.00 0.00 30.94 30.94
1777 533 290.00 954.00 0.00 31.07 31.07
1781 533 290.00 958.00 0.00 31.20 31.20
1785 533 290.00 962.00 0.00 31.33 31.33
1789 533 290.00 966.00 0.00 31.46 31.46
1793 533 290.00 970.00 0.00 31.59 31.59
1797 533 290.00 974.00 0.00 31.72 31.72
1801 533 290.00 978.00 0.00 31.85 31.85
1805 533 290.00 982.00 0.00 31.98 31.98
1809 533 290.00 986.00 0.00 32.11 32.11
1813 533 290.00 990.00 0.00 32.24 32.24
1817 533 290.00 994.00 0.00 32.37 32.37
1821 533 290.00 998.00 0.00 32.50 32.50
1825 533 290.00 1002.00 0.00 32.63 32.63
1829 533 290.00 1006.00 0.00 32.76 32.76
1833 533 290.00 1010.00 0.00 32.89 32.89
1837 533 290.00 1014.00 0.00 33.02 33.02
1841 533 290.00 1018.00 0.00 33.15 33.15
1845 533 290.00 1022.00 0.00 33.28 33.28
1849 533 290.00 1026.00 0.00 33.41 33.41
1853 533 290.00 1030.00 0.00 33.54 33.54
1857 533 290.00 1034.00 0.00 33.67 33.67
1861 533 290.00 1038.00 0.00 33.80 33.80
1865 533 290.00 1042.00 0.00 33.93 33.93
1869 533 290.00 1046.00 0.00 34.06 34.06
1873 533 290.00 1050.00 0.00 34.19 34.19
1877 533 290.00 1054.00 0.00 34.32 34.32
1881 533 290.00 1058.00 0.00 34.45 34.45
1885 533 290.00 1062.00 0.00 34.58 34.58
1889 533 290.00 1066.00 0.00 34.71 34.71
1893 533 290.00 1070.00 0.00 34.84 34.84
1897 533 290.00 1074.00 0.00 34.97 34.97
1901 533 290.00 1078.00 0.00 35.10 35.10
1905 533 290.00 1082.00 0.00 35.23 35.23
1909 533 290.00 1086.00 0.00 35.36 35.36
1913 533 290.00 1090.00 0.00 35.49 35.49
1917 533 290.00 1094.00 0.00 35.62 35.62
1921 533 290.00 1098.00 0.00 35.75 35.75
1925 533 290.00 1102.00 0.00 35.88 35.88
1929 533 290.00 1106.00 0.00 36.01 36.01
Page 169
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
1933 533 290.00 1110.00 0.00 36.14 36.14
1937 533 290.00 1114.00 0.00 36.27 36.27
1941 533 290.00 1118.00 0.00 36.40 36.40
1945 533 290.00 1122.00 0.00 36.53 36.53
1949 533 290.00 1126.00 0.00 36.66 36.66
1953 533 290.00 1130.00 0.00 36.79 36.79
1957 533 290.00 1134.00 0.00 36.92 36.92
1961 533 290.00 1138.00 0.00 37.05 37.05
1965 533 290.00 1142.00 0.00 37.18 37.18
1969 533 290.00 1146.00 0.00 37.31 37.31
1973 533 290.00 1150.00 0.00 37.44 37.44
1977 533 290.00 1154.00 0.00 37.57 37.57
1981 533 290.00 1158.00 0.00 37.70 37.70
1985 533 290.00 1162.00 0.00 37.83 37.83
1989 533 290.00 1166.00 0.00 37.96 37.96
1993 533 290.00 1170.00 0.00 38.09 38.09
1997 533 290.00 1174.00 0.00 38.22 38.22
2001 533 290.00 1178.00 0.00 38.35 38.35
2005 533 290.00 1182.00 0.00 38.48 38.48
2009 533 290.00 1186.00 0.00 38.61 38.61
2013 533 290.00 1190.00 0.00 38.74 38.74
2017 533 290.00 1194.00 0.00 38.87 38.87
2021 533 290.00 1198.00 0.00 39.00 39.00
2025 533 290.00 1202.00 0.00 39.13 39.13
2029 533 290.00 1206.00 0.00 39.26 39.26
2033 533 290.00 1210.00 0.00 39.39 39.39
2037 533 290.00 1214.00 0.00 39.52 39.52
2041 533 290.00 1218.00 0.00 39.65 39.65
2045 533 290.00 1222.00 0.00 39.78 39.78
2049 533 290.00 1226.00 0.00 39.91 39.91
2053 533 290.00 1230.00 0.00 40.04 40.04
2057 533 290.00 1234.00 0.00 40.17 40.17
2061 533 290.00 1238.00 0.00 40.30 40.30
2065 533 290.00 1242.00 0.00 40.43 40.43
2069 533 290.00 1246.00 0.00 40.56 40.56
2073 533 290.00 1250.00 0.00 40.69 40.69
2077 533 290.00 1254.00 0.00 40.82 40.82
2081 533 290.00 1258.00 0.00 40.95 40.95
2085 533 290.00 1262.00 0.60 41.08 41.68
2089 533 290.00 1266.00 1.20 41.21 42.41
2093 533 290.00 1270.00 1.81 41.34 43.15
2097 533 290.00 1274.00 2.41 41.47 43.88
2101 533 290.00 1278.00 3.01 41.60 44.61
2105 533 290.00 1282.00 3.61 41.73 45.34
2109 533 290.00 1286.00 4.21 41.86 46.07
2113 533 290.00 1290.00 4.82 41.99 46.81
2117 533 290.00 1294.00 5.42 42.12 47.54
2121 533 290.00 1298.00 6.02 42.25 48.27
2125 533 290.00 1302.00 6.62 42.38 49.00
2129 533 290.00 1306.00 7.22 42.51 49.73
2133 533 290.00 1310.00 7.83 42.64 50.47
2137 533 290.00 1314.00 8.43 42.77 51.20
2141 533 290.00 1318.00 9.03 42.90 51.93
2145 533 290.00 1322.00 9.63 43.03 52.66
2149 533 290.00 1326.00 10.23 43.16 53.39
Page 170
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
2153 533 290.00 1330.00 10.84 43.29 54.13
2157 533 290.00 1334.00 11.44 43.42 54.86
2161 533 290.00 1338.00 12.04 43.55 55.59
2165 533 290.00 1342.00 12.64 43.68 56.32
2169 533 290.00 1346.00 13.24 43.81 57.05
2173 533 290.00 1350.00 13.85 43.94 57.79
2177 533 290.00 1354.00 14.45 44.07 58.52
2181 533 290.00 1358.00 15.05 44.20 59.25
2185 533 290.00 1362.00 15.65 44.33 59.98
2189 533 290.00 1366.00 16.25 44.46 60.71
2193 533 290.00 1370.00 16.86 44.59 61.45
2197 533 290.00 1374.00 17.46 44.72 62.18
2201 533 290.00 1378.00 18.06 44.85 62.91
2205 533 290.00 1382.00 18.66 44.98 63.64
2209 533 290.00 1386.00 19.26 45.11 64.37
2213 533 290.00 1390.00 19.87 45.24 65.11
2217 533 290.00 1394.00 20.47 45.37 65.84
2221 533 290.00 1398.00 21.07 45.50 66.57
2225 533 290.00 1402.00 21.67 45.63 67.30
2229 533 290.00 1406.00 22.27 45.76 68.03
2233 533 290.00 1410.00 22.88 45.89 68.77
2237 533 290.00 1414.00 23.48 46.02 69.50
2241 533 290.00 1418.00 24.08 46.15 70.23
2245 533 290.00 1422.00 24.68 46.28 70.96
2249 533 290.00 1426.00 25.28 46.41 71.69
2253 533 290.00 1430.00 25.89 46.54 72.43
2257 533 290.00 1434.00 26.49 46.67 73.16
2261 533 290.00 1438.00 27.09 46.80 73.89
2265 533 290.00 1442.00 27.69 46.93 74.62
2269 533 290.00 1446.00 28.29 47.06 75.35
2273 533 290.00 1450.00 28.90 47.19 76.09
2277 533 290.00 1454.00 29.50 47.32 76.82
2281 533 290.00 1458.00 30.10 47.45 77.55
2285 533 290.00 1462.00 30.70 47.58 78.28
2289 533 290.00 1466.00 31.30 47.71 79.01
2293 533 290.00 1470.00 31.91 47.84 79.75
2297 533 290.00 1474.00 32.51 47.97 80.48
2301 533 290.00 1478.00 33.11 48.10 81.21
2305 533 290.00 1482.00 33.71 48.23 81.94
2309 533 290.00 1486.00 34.31 48.36 82.67
2313 533 290.00 1490.00 34.92 48.49 83.41
2317 533 290.00 1494.00 35.52 48.62 84.14
2321 533 290.00 1498.00 36.12 48.75 84.87
2325 533 290.00 1502.00 36.72 48.88 85.60
2329 533 290.00 1506.00 37.32 49.01 86.33
2333 533 290.00 1510.00 37.93 49.14 87.07
2337 533 290.00 1514.00 38.53 49.27 87.80
2341 533 290.00 1518.00 39.13 49.40 88.53
2345 533 290.00 1522.00 39.73 49.53 89.26
2349 533 290.00 1526.00 40.33 49.66 89.99
2353 533 290.00 1530.00 40.94 49.79 90.73
2357 533 290.00 1534.00 41.54 49.92 91.46
2361 533 290.00 1538.00 42.14 50.05 92.19
2365 533 290.00 1542.00 42.74 50.18 92.92
2369 533 290.00 1546.00 43.34 50.31 93.65
Page 171
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
2373 533 290.00 1550.00 43.95 50.44 94.39
2377 533 290.00 1554.00 44.55 50.57 95.12
2381 533 290.00 1558.00 45.15 50.70 95.85
2385 533 290.00 1562.00 45.75 50.83 96.58
2389 533 290.00 1566.00 46.35 50.96 97.31
2393 533 290.00 1570.00 46.96 51.09 98.05
2397 533 290.00 1574.00 47.56 51.22 98.78
2401 533 290.00 1578.00 48.16 51.35 99.51
2405 533 290.00 1582.00 48.76 51.48 100.24
2409 533 290.00 1586.00 49.36 51.61 100.97
2413 533 290.00 1590.00 49.97 51.74 101.71
2417 533 290.00 1594.00 50.57 51.87 102.44
2421 533 290.00 1598.00 51.17 52.00 103.17
2425 533 290.00 1602.00 51.77 52.13 103.90
2429 533 290.00 1606.00 52.37 52.26 104.63
2433 533 290.00 1610.00 52.98 52.39 105.37
2437 533 290.00 1614.00 53.58 52.52 106.10
2441 533 290.00 1618.00 54.18 52.65 106.83
2445 533 290.00 1622.00 54.78 52.78 107.56
2449 533 290.00 1626.00 55.38 52.91 108.29
2453 533 290.00 1630.00 55.99 53.04 109.03
2457 533 290.00 1634.00 56.59 53.17 109.76
2461 533 290.00 1638.00 57.19 53.30 110.49
2465 533 290.00 1642.00 57.79 53.43 111.22
2469 533 290.00 1646.00 58.39 53.56 111.95
2473 533 290.00 1650.00 59.00 53.69 112.69
2477 533 290.00 1654.00 59.60 53.82 113.42
2481 533 290.00 1658.00 60.20 53.95 114.15
2485 533 290.00 1662.00 60.80 54.08 114.88
2489 533 290.00 1666.00 61.40 54.21 115.61
2493 533 290.00 1670.00 62.01 54.34 116.35
2497 533 290.00 1674.00 62.61 54.47 117.08
2501 533 290.00 1678.00 63.21 54.60 117.81
2505 533 290.00 1682.00 63.81 54.73 118.54
2509 533 290.00 1686.00 64.41 54.86 119.27
2513 533 290.00 1690.00 65.02 54.99 120.01
2517 533 290.00 1694.00 65.62 55.12 120.74
2521 533 290.00 1698.00 66.22 55.25 121.47
2525 533 290.00 1702.00 66.82 55.38 122.20
2529 533 290.00 1706.00 67.42 55.51 122.93
2533 533 290.00 1710.00 68.03 55.64 123.67
2537 533 290.00 1714.00 68.63 55.77 124.40
2541 533 290.00 1718.00 69.23 55.90 125.13
2545 533 290.00 1722.00 69.83 56.03 125.86
2549 533 290.00 1726.00 70.43 56.16 126.59
2553 533 290.00 1730.00 71.04 56.29 127.33
2557 533 290.00 1734.00 71.64 56.42 128.06
2561 533 290.00 1738.00 72.24 56.55 128.79
2565 533 290.00 1742.00 72.84 56.68 129.52
2569 533 290.00 1746.00 73.44 56.81 130.25
2573 533 290.00 1750.00 74.05 56.94 130.99
2577 533 290.00 1754.00 74.65 57.07 131.72
2581 533 290.00 1758.00 75.25 57.20 132.45
2585 533 290.00 1762.00 75.85 57.33 133.18
2589 533 290.00 1766.00 76.45 57.46 133.91
Page 172
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
2593 533 290.00 1770.00 77.06 57.59 134.65
2597 533 290.00 1774.00 77.66 57.72 135.38
2601 533 290.00 1778.00 78.26 57.85 136.11
2605 533 290.00 1782.00 78.86 57.98 136.84
2609 533 290.00 1786.00 79.46 58.11 137.57
2613 533 290.00 1790.00 80.07 58.24 138.31
2617 533 290.00 1794.00 80.67 58.37 139.04
2621 533 290.00 1798.00 81.27 58.50 139.77
2625 533 290.00 1802.00 81.87 58.63 140.50
2629 533 290.00 1806.00 82.47 58.76 141.23
2633 533 290.00 1810.00 83.08 58.89 141.97
2637 533 290.00 1814.00 83.68 59.02 142.70
2641 533 290.00 1818.00 84.28 59.15 143.43
2645 533 290.00 1822.00 84.88 59.28 144.16
2649 533 290.00 1826.00 85.48 59.41 144.89
2653 533 290.00 1830.00 86.09 59.54 145.63
2657 533 290.00 1834.00 86.69 59.67 146.36
2661 533 290.00 1838.00 87.29 59.80 147.09
2665 533 290.00 1842.00 87.89 59.93 147.82
2669 533 290.00 1846.00 88.49 60.06 148.55
2673 533 290.00 1850.00 89.10 60.19 149.29
2677 533 290.00 1854.00 89.70 60.32 150.02
2681 533 290.00 1858.00 90.30 60.45 150.75
2685 533 290.00 1862.00 90.90 60.58 151.48
2689 533 290.00 1866.00 91.50 60.71 152.21
2693 533 290.00 1870.00 92.11 60.84 152.95
2697 533 290.00 1874.00 92.71 60.97 153.68
2701 533 290.00 1878.00 93.31 61.10 154.41
2705 533 290.00 1882.00 93.91 61.23 155.14
2709 533 290.00 1886.00 94.51 61.36 155.87
2713 533 290.00 1890.00 95.12 61.49 156.61
2717 533 290.00 1894.00 95.72 61.62 157.34
2721 533 290.00 1898.00 96.32 61.75 158.07
2725 533 290.00 1902.00 96.92 61.88 158.80
2729 533 290.00 1906.00 97.52 62.01 159.53
2733 533 290.00 1910.00 98.13 62.14 160.27
2737 533 290.00 1914.00 98.73 62.27 161.00
2741 533 290.00 1918.00 99.33 62.40 161.73
2745 533 290.00 1922.00 99.93 62.53 162.46
2749 533 290.00 1926.00 100.53 62.66 163.19
2753 533 290.00 1930.00 101.14 62.79 163.93
2757 533 290.00 1934.00 101.74 62.92 164.66
2761 533 290.00 1938.00 102.34 63.05 165.39
2765 533 290.00 1942.00 102.94 63.18 166.12
2769 533 290.00 1946.00 103.54 63.31 166.85
2773 533 290.00 1950.00 104.15 63.44 167.59
2777 533 290.00 1954.00 104.75 63.57 168.32
2781 533 290.00 1958.00 105.35 63.70 169.05
2785 533 290.00 1962.00 105.95 63.83 169.78
2789 533 290.00 1966.00 106.55 63.96 170.51
2793 533 290.00 1970.00 107.16 64.09 171.25
2797 533 290.00 1974.00 107.76 64.22 171.98
2801 533 290.00 1978.00 108.36 64.35 172.71
2805 533 290.00 1982.00 108.96 64.48 173.44
2809 533 290.00 1986.00 109.56 64.61 174.17
Page 173
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
2813 533 290.00 1990.00 110.17 64.74 174.91
2817 533 290.00 1994.00 110.77 64.87 175.64
2821 533 290.00 1998.00 111.37 65.00 176.37
2825 533 290.00 2002.00 111.97 65.13 177.10
2829 533 290.00 2006.00 112.57 65.26 177.83
2833 533 290.00 2010.00 113.18 65.39 178.57
2837 533 290.00 2014.00 113.78 65.52 179.30
2841 533 290.00 2018.00 114.38 65.65 180.03
2845 533 290.00 2022.00 114.98 65.78 180.76
2849 533 290.00 2026.00 115.58 65.91 181.49
2853 533 290.00 2030.00 116.19 66.04 182.23
2857 533 290.00 2034.00 116.79 66.17 182.96
2861 533 290.00 2038.00 117.39 66.30 183.69
2865 533 290.00 2042.00 117.99 66.43 184.42
2869 533 290.00 2046.00 118.59 66.56 185.15
2873 533 290.00 2050.00 119.20 66.69 185.89
2877 533 290.00 2054.00 119.80 66.82 186.62
2881 533 290.00 2058.00 120.40 66.95 187.35
2885 533 290.00 2062.00 121.00 67.08 188.08
2889 533 290.00 2066.00 121.60 67.21 188.81
2893 533 290.00 2070.00 122.21 67.34 189.55
2897 533 290.00 2074.00 122.81 67.47 190.28
2901 533 290.00 2078.00 123.41 67.60 191.01
2905 533 290.00 2082.00 124.01 67.73 191.74
2909 533 290.00 2086.00 124.61 67.86 192.47
2913 533 290.00 2090.00 125.22 67.99 193.21
2917 533 290.00 2094.00 125.82 68.12 193.94
2921 533 290.00 2098.00 126.42 68.25 194.67
2925 533 290.00 2102.00 127.02 68.38 195.40
2929 533 290.00 2106.00 127.62 68.51 196.13
2933 533 290.00 2110.00 128.23 68.64 196.87
2937 533 290.00 2114.00 128.83 68.77 197.60
2941 533 290.00 2118.00 129.43 68.90 198.33
2945 533 290.00 2122.00 130.03 69.03 199.06
2949 533 290.00 2126.00 130.63 69.16 199.79
2953 533 290.00 2130.00 131.24 69.29 200.53
2957 533 290.00 2134.00 131.84 69.42 201.26
2961 533 290.00 2138.00 132.44 69.55 201.99
2965 533 290.00 2142.00 133.04 69.68 202.72
2969 533 290.00 2146.00 133.64 69.81 203.45
2973 533 290.00 2150.00 134.25 69.94 204.19
2977 533 290.00 2154.00 134.85 70.07 204.92
2981 533 290.00 2158.00 135.45 70.20 205.65
2985 533 290.00 2162.00 136.05 70.33 206.38
2989 533 290.00 2166.00 136.65 70.46 207.11
2993 533 290.00 2170.00 137.26 70.59 207.85
2997 533 290.00 2174.00 137.86 70.72 208.58
3001 533 290.00 2178.00 138.46 70.85 209.31
3005 533 290.00 2182.00 139.06 70.98 210.04
3009 533 290.00 2186.00 139.66 71.11 210.77
3013 533 290.00 2190.00 140.27 71.24 211.51
3017 533 290.00 2194.00 140.87 71.37 212.24
3021 533 290.00 2198.00 141.47 71.50 212.97
3025 533 290.00 2202.00 142.07 71.63 213.70
3029 533 290.00 2206.00 142.67 71.76 214.43
Page 174
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
3033 533 290.00 2210.00 143.28 71.89 215.17
3037 533 290.00 2214.00 143.88 72.02 215.90
3041 533 290.00 2218.00 144.48 72.15 216.63
3045 533 290.00 2222.00 145.08 72.28 217.36
3049 533 290.00 2226.00 145.68 72.41 218.09
3053 533 290.00 2230.00 146.29 72.54 218.83
3057 533 290.00 2234.00 146.89 72.67 219.56
3061 533 290.00 2238.00 147.49 72.80 220.29
3065 533 290.00 2242.00 148.09 72.93 221.02
3069 533 290.00 2246.00 148.69 73.06 221.75
3073 533 290.00 2250.00 149.30 73.19 222.49
3077 533 290.00 2254.00 149.90 73.32 223.22
3081 533 290.00 2258.00 150.50 73.45 223.95
3085 533 290.00 2262.00 151.10 73.58 224.68
3089 533 290.00 2266.00 151.70 73.71 225.41
3093 533 290.00 2270.00 152.31 73.84 226.15
3097 533 290.00 2274.00 152.91 73.97 226.88
3101 533 290.00 2278.00 153.51 74.10 227.61
3105 533 290.00 2282.00 154.11 74.23 228.34
3109 533 290.00 2286.00 154.71 74.36 229.07
3113 533 290.00 2290.00 155.32 74.49 229.81
3117 533 290.00 2294.00 155.92 74.62 230.54
3121 533 290.00 2298.00 156.52 74.75 231.27
3125 533 290.00 2302.00 157.12 74.88 232.00
3129 533 290.00 2306.00 157.72 75.01 232.73
3133 533 290.00 2310.00 158.33 75.14 233.47
3137 533 290.00 2314.00 158.93 75.27 234.20
3141 533 290.00 2318.00 159.53 75.40 234.93
3145 533 290.00 2322.00 160.13 75.53 235.66
3149 533 290.00 2326.00 160.73 75.66 236.39
3153 533 290.00 2330.00 161.34 75.79 237.13
3157 533 290.00 2334.00 161.94 75.92 237.86
3161 533 290.00 2338.00 162.54 76.05 238.59
3165 533 290.00 2342.00 163.14 76.18 239.32
3169 533 290.00 2346.00 163.74 76.31 240.05
3173 533 290.00 2350.00 164.35 76.44 240.79
3177 533 290.00 2354.00 164.95 76.57 241.52
3181 533 290.00 2358.00 165.55 76.70 242.25
3185 533 290.00 2362.00 166.15 76.83 242.98
3189 533 290.00 2366.00 166.75 76.96 243.71
3193 533 290.00 2370.00 167.36 77.09 244.45
3197 533 290.00 2374.00 167.96 77.22 245.18
3201 533 290.00 2378.00 168.56 77.35 245.91
3205 533 290.00 2382.00 169.16 77.48 246.64
3209 533 290.00 2386.00 169.76 77.61 247.37
3213 533 290.00 2390.00 170.37 77.74 248.11
3217 533 290.00 2394.00 170.97 77.87 248.84
3221 533 290.00 2398.00 171.57 78.00 249.57
3225 533 290.00 2402.00 172.17 78.13 250.30
3229 533 290.00 2406.00 172.77 78.26 251.03
3233 533 290.00 2410.00 173.38 78.39 251.77
3237 533 290.00 2414.00 173.98 78.52 252.50
3241 533 290.00 2418.00 174.58 78.65 253.23
3245 533 290.00 2422.00 175.18 78.78 253.96
3249 533 290.00 2426.00 175.78 78.91 254.69
Page 175
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
3253 533 290.00 2430.00 176.39 79.04 255.43
3257 533 290.00 2434.00 176.99 79.17 256.16
3261 533 290.00 2438.00 177.59 79.30 256.89
3265 533 290.00 2442.00 178.19 79.43 257.62
3269 533 290.00 2446.00 178.79 79.56 258.35
3273 533 290.00 2450.00 179.40 79.69 259.09
3277 533 290.00 2454.00 180.00 79.82 259.82
3281 533 290.00 2458.00 180.60 79.95 260.55
3285 533 290.00 2462.00 181.20 80.08 261.28
3289 533 290.00 2466.00 181.80 80.21 262.01
3293 533 290.00 2470.00 182.41 80.34 262.75
3297 533 290.00 2474.00 183.01 80.47 263.48
3301 533 290.00 2478.00 183.61 80.60 264.21
3305 533 290.00 2482.00 184.21 80.73 264.94
3309 533 290.00 2486.00 184.81 80.86 265.67
3313 533 290.00 2490.00 185.42 80.99 266.41
3317 533 290.00 2494.00 186.02 81.12 267.14
3321 533 290.00 2498.00 186.62 81.25 267.87
3325 533 290.00 2502.00 187.22 81.38 268.60
3329 533 290.00 2506.00 187.82 81.51 269.33
3333 533 290.00 2510.00 188.43 81.64 270.07
3337 533 290.00 2514.00 189.03 81.77 270.80
3341 533 290.00 2518.00 189.63 81.90 271.53
3345 533 290.00 2522.00 190.23 82.03 272.26
3349 533 290.00 2526.00 190.83 82.16 272.99
3353 533 290.00 2530.00 191.44 82.29 273.73
3357 533 290.00 2534.00 192.04 82.42 274.46
3361 533 290.00 2538.00 192.64 82.55 275.19
3365 533 290.00 2542.00 193.24 82.68 275.92
3369 533 290.00 2546.00 193.84 82.81 276.65
3373 533 290.00 2550.00 194.45 82.94 277.39
3377 533 290.00 2554.00 195.05 83.07 278.12
3381 533 290.00 2558.00 195.65 83.20 278.85
3385 533 290.00 2562.00 196.25 83.33 279.58
3389 533 290.00 2566.00 196.85 83.46 280.31
3393 533 290.00 2570.00 197.46 83.59 281.05
3397 533 290.00 2574.00 198.06 83.72 281.78
3401 533 290.00 2578.00 198.66 83.85 282.51
3405 533 290.00 2582.00 199.26 83.98 283.24
3409 533 290.00 2586.00 199.86 84.11 283.97
3413 533 290.00 2590.00 200.47 84.24 284.71
3417 533 290.00 2594.00 201.07 84.37 285.44
3421 533 290.00 2598.00 201.67 84.50 286.17
3425 533 290.00 2602.00 202.27 84.63 286.90
3429 533 290.00 2606.00 202.87 84.76 287.63
3433 533 290.00 2610.00 203.48 84.89 288.37
3437 533 290.00 2614.00 204.08 85.02 289.10
3441 533 290.00 2618.00 204.68 85.15 289.83
3445 533 290.00 2622.00 205.28 85.28 290.56
3449 533 290.00 2626.00 205.88 85.41 291.29
3453 533 290.00 2630.00 206.49 85.54 292.03
3457 533 290.00 2634.00 207.09 85.67 292.76
3461 533 290.00 2638.00 207.69 85.80 293.49
3465 533 290.00 2642.00 208.29 85.93 294.22
3469 533 290.00 2646.00 208.89 86.06 294.95
Page 176
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
3473 533 290.00 2650.00 209.50 86.19 295.69
3477 533 290.00 2654.00 210.10 86.32 296.42
3481 533 290.00 2658.00 210.70 86.45 297.15
3485 533 290.00 2662.00 211.30 86.58 297.88
3489 533 290.00 2666.00 211.90 86.71 298.61
3493 533 290.00 2670.00 212.51 86.84 299.35
3497 533 290.00 2674.00 213.11 86.97 300.08
3501 533 290.00 2678.00 213.71 87.10 300.81
3505 533 290.00 2682.00 214.31 87.23 301.54
3509 533 290.00 2686.00 214.91 87.36 302.27
3513 533 290.00 2690.00 215.52 87.49 303.01
3517 533 290.00 2694.00 216.12 87.62 303.74
3521 533 290.00 2698.00 216.72 87.75 304.47
3525 533 290.00 2702.00 217.32 87.88 305.20
3529 533 290.00 2706.00 217.92 88.01 305.93
3533 533 290.00 2710.00 218.53 88.14 306.67
3537 533 290.00 2714.00 219.13 88.27 307.40
3541 533 290.00 2718.00 219.73 88.40 308.13
3545 533 290.00 2722.00 220.33 88.53 308.86
3549 533 290.00 2726.00 220.93 88.66 309.59
3553 533 290.00 2730.00 221.54 88.79 310.33
3557 533 290.00 2734.00 222.14 88.92 311.06
3561 533 290.00 2738.00 222.74 89.05 311.79
3565 533 290.00 2742.00 223.34 89.18 312.52
3569 533 290.00 2746.00 223.94 89.31 313.25
3573 533 290.00 2750.00 224.55 89.44 313.99
3577 533 290.00 2754.00 225.15 89.57 314.72
3581 533 290.00 2758.00 225.75 89.70 315.45
3585 533 290.00 2762.00 226.35 89.83 316.18
3589 533 290.00 2766.00 226.95 89.96 316.91
3593 533 290.00 2770.00 227.56 90.09 317.65
3597 533 290.00 2774.00 228.16 90.22 318.38
3601 533 290.00 2778.00 228.76 90.35 319.11
3605 533 290.00 2782.00 229.36 90.48 319.84
3609 533 290.00 2786.00 229.96 90.61 320.57
3613 533 290.00 2790.00 230.57 90.74 321.31
3617 533 290.00 2794.00 231.17 90.87 322.04
3621 533 290.00 2798.00 231.77 91.00 322.77
3625 533 290.00 2802.00 232.37 91.13 323.50
3629 533 290.00 2806.00 232.97 91.26 324.23
3633 533 290.00 2810.00 233.58 91.39 324.97
3637 533 290.00 2814.00 234.18 91.52 325.70
3641 533 290.00 2818.00 234.78 91.65 326.43
3645 533 290.00 2822.00 235.38 91.78 327.16
3649 533 290.00 2826.00 235.98 91.91 327.89
3653 533 290.00 2830.00 236.59 92.04 328.63
3657 533 290.00 2834.00 237.19 92.17 329.36
3661 533 290.00 2838.00 237.79 92.30 330.09
3665 533 290.00 2842.00 238.39 92.43 330.82
3669 533 290.00 2846.00 238.99 92.56 331.55
3673 533 290.00 2850.00 239.60 92.69 332.29
3677 533 290.00 2854.00 240.20 92.82 333.02
3681 533 290.00 2858.00 240.80 92.95 333.75
3685 533 290.00 2862.00 241.40 93.08 334.48
3689 533 290.00 2866.00 242.00 93.21 335.21
Page 177
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter LMonthly table
3693 533 290.00 2870.00 242.61 93.34 335.95
3697 533 290.00 2874.00 243.21 93.47 336.68
3701 533 290.00 2878.00 243.81 93.60 337.41
3705 533 290.00 2882.00 244.41 93.73 338.14
3709 533 290.00 2886.00 245.01 93.86 338.87
3713 533 290.00 2890.00 245.62 93.99 339.61
3717 533 290.00 2894.00 246.22 94.12 340.34
3721 533 290.00 2898.00 246.82 94.25 341.07
3725 533 290.00 2902.00 247.42 94.38 341.80
3729 533 290.00 2906.00 248.02 94.51 342.53
3733 533 290.00 2910.00 248.63 94.64 343.27
3737 533 290.00 2914.00 249.23 94.77 344.00
3741 533 290.00 2918.00 249.83 94.90 344.73
3745 533 290.00 2922.00 250.43 95.03 345.46
3749 533 290.00 2926.00 251.03 95.16 346.19
3753 533 290.00 2930.00 251.64 95.29 346.93
3757 533 290.00 2934.00 252.24 95.42 347.66
3761 533 290.00 2938.00 252.84 95.55 348.39
3765 533 290.00 2942.00 253.44 95.68 349.12
3769 533 290.00 2946.00 254.04 95.81 349.85
3773 533 290.00 2950.00 254.65 95.94 350.59
3777 533 290.00 2954.00 255.25 96.07 351.32
3781 533 290.00 2958.00 255.85 96.20 352.05
3785 533 290.00 2962.00 256.45 96.33 352.78
3789 533 290.00 2966.00 257.05 96.46 353.51
3793 533 290.00 2970.00 257.66 96.59 354.25
3797 533 290.00 2974.00 258.26 96.72 354.98
3801 533 290.00 2978.00 258.86 96.85 355.71
3805 533 290.00 2982.00 259.46 96.98 356.44
3809 533 290.00 2986.00 260.06 97.11 357.17
3813 533 290.00 2990.00 260.67 97.24 357.91
3817 533 290.00 2994.00 261.27 97.37 358.64
3821 533 290.00 2998.00 261.87 97.50 359.37
3825 533 290.00 3002.00 262.47 97.63 360.10
3829 533 290.00 3006.00 263.07 97.76 360.83
3833 533 290.00 3010.00 263.68 97.89 361.57
3837 533 290.00 3014.00 264.28 98.02 362.30
3841 533 290.00 3018.00 264.88 98.15 363.03
3845 533 290.00 3022.00 265.48 98.28 363.76
3849 533 290.00 3026.00 266.08 98.41 364.49
3853 533 290.00 3030.00 266.69 98.54 365.23
3857 533 290.00 3034.00 267.29 98.67 365.96
3861 533 290.00 3038.00 267.89 98.80 366.69
3865 533 290.00 3042.00 268.49 98.93 367.42
3869 533 290.00 3046.00 269.09 99.06 368.15
3873 533 290.00 3050.00 269.70 99.19 368.89
3877 533 290.00 3054.00 270.30 99.32 369.62
3881 533 290.00 3058.00 270.90 99.45 370.35
3885 533 290.00 3062.00 271.50 99.58 371.08
3889 533 290.00 3066.00 272.10 99.71 371.81
3893 533 290.00 3070.00 272.71 99.84 372.55
3897 533 290.00 3074.00 273.31 99.97 373.28
3901 533 290.00 3078.00 273.91 100.10 374.01
3905 533 290.00 3082.00 274.51 100.23 374.74
3909 533 290.00 3086.00 275.11 100.36 375.47
Page 178
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter L
3913 533 290.00 3090.00 275.72 100.49 376.21
3917 533 290.00 3094.00 276.32 100.62 376.94
3921 533 290.00 3098.00 276.92 100.75 377.67
3925 533 290.00 3102.00 277.52 100.88 378.40
3929 533 290.00 3106.00 278.12 101.01 379.13
3933 533 290.00 3110.00 278.73 101.14 379.87
3937 533 290.00 3114.00 279.33 101.27 380.60
3941 533 290.00 3118.00 279.93 101.40 381.33
3945 533 290.00 3122.00 280.53 101.53 382.06
3949 533 290.00 3126.00 281.13 101.66 382.79
3953 533 290.00 3130.00 281.74 101.79 383.53
3957 533 290.00 3134.00 282.34 101.92 384.26
3961 533 290.00 3138.00 282.94 102.05 384.99
3965 533 290.00 3142.00 283.54 102.18 385.72
3969 533 290.00 3146.00 284.14 102.31 386.45
3973 533 290.00 3150.00 284.75 102.44 387.19
3977 533 290.00 3154.00 285.35 102.57 387.92
3981 533 290.00 3158.00 285.95 102.70 388.65
3985 533 290.00 3162.00 286.55 102.83 389.38
3989 533 290.00 3166.00 287.15 102.96 390.11
3993 533 290.00 3170.00 287.76 103.09 390.85
3997 533 290.00 3174.00 288.36 103.22 391.58
4001 533 290.00 3178.00 288.96 103.35 392.31
4005 533 290.00 3182.00 289.56 103.48 393.04
4009 533 290.00 3186.00 290.16 103.61 393.77
4013 533 290.00 3190.00 290.77 103.74 394.51
4017 533 290.00 3194.00 291.37 103.87 395.24
4021 533 290.00 3198.00 291.97 104.00 395.97
4025 533 290.00 3202.00 292.57 104.13 396.70
4029 533 290.00 3206.00 293.17 104.26 397.43
4033 533 290.00 3210.00 293.78 104.39 398.17
4037 533 290.00 3214.00 294.38 104.52 398.90
4041 533 290.00 3218.00 294.98 104.65 399.63
4045 533 290.00 3222.00 295.58 104.78 400.36
4049 533 290.00 3226.00 296.18 104.91 401.09
4053 533 290.00 3230.00 296.79 105.04 401.83
4057 533 290.00 3234.00 297.39 105.17 402.56
4061 533 290.00 3238.00 297.99 105.30 403.29
4065 533 290.00 3242.00 298.59 105.43 404.02
4069 533 290.00 3246.00 299.19 105.56 404.75
4073 533 290.00 3250.00 299.80 105.69 405.49
4077 533 290.00 3254.00 300.40 105.82 406.22
4081 533 290.00 3258.00 301.00 105.95 406.95
4085 533 290.00 3262.00 301.60 106.08 407.68
4089 533 290.00 3266.00 302.20 106.21 408.41
4093 533 290.00 3270.00 302.81 106.34 409.15
4097 533 290.00 3274.00 303.41 106.47 409.88
4101 533 290.00 3278.00 304.01 106.60 410.61
4105 533 290.00 3282.00 304.61 106.73 411.34
4109 533 290.00 3286.00 305.21 106.86 412.07
4113 533 290.00 3290.00 305.82 106.99 412.81
4117 533 290.00 3294.00 306.42 107.12 413.54
4121 533 290.00 3298.00 307.02 107.25 414.27
4125 533 290.00 3302.00 307.62 107.38 415.00
4129 533 290.00 3306.00 308.22 107.51 415.73
Page 179
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282
Table letter LMonthly table
4133 533 290.00 3310.00 308.83 107.64 416.47
4137 533 290.00 3314.00 309.43 107.77 417.20
4141 533 290.00 3318.00 310.03 107.90 417.93
4145 533 290.00 3322.00 310.63 108.03 418.66
4149 533 290.00 3326.00 311.23 108.16 419.39
4153 533 290.00 3330.00 311.84 108.29 420.13
4157 533 290.00 3334.00 312.44 108.42 420.86
4161 533 290.00 3338.00 313.04 108.55 421.59
4165 533 290.00 3342.00 313.64 108.68 422.32
4169 533 290.00 3346.00 314.24 108.81 423.05
4173 533 290.00 3350.00 314.85 108.94 423.79
4177 533 290.00 3354.00 315.45 109.07 424.52
4181 533 290.00 3358.00 316.05 109.20 425.25
4185 533 290.00 3362.00 316.65 109.33 425.98
4189 533 290.00 3366.00 316.95 109.39 426.34
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entries on form RT11
Page 180
Table letter M
Use this table for all employees who are under
the age of 21 and not apprentices on an Approved
Apprenticeship scheme.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswhoareaged21oroverandunderState
Pension age (go to Table letter A)
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employeesonanApprovedApprenticeshipscheme
under the age of 25 (go to Table letter H)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief (go to
Table letter L)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘M’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeachtable
show steps between the LEL and the UEL. The NICs
liability for each step, with the exception of the LEL
andUELisworkedoutatthemid-pointofthesteps
so you and your employee may pay slightly more or
less than if you used the exact percentage method.
Weekly table for standard rate NICs
(employee under 21) for use from
6 April 2022 to 5 April 2023
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
Page 181
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MWeekly table
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.00 0.00 0.00
177 123 54.00 0.00 0.00 0.00 0.00
178 123 55.00 0.00 0.00 0.00 0.00
179 123 56.00 0.00 0.00 0.00 0.00
180 123 57.00 0.00 0.00 0.00 0.00
181 123 58.00 0.00 0.00 0.00 0.00
182 123 59.00 0.00 0.00 0.00 0.00
183 123 60.00 0.00 0.00 0.00 0.00
184 123 61.00 0.00 0.00 0.00 0.00
185 123 62.00 0.00 0.00 0.00 0.00
186 123 63.00 0.00 0.00 0.00 0.00
187 123 64.00 0.00 0.00 0.00 0.00
188 123 65.00 0.00 0.00 0.00 0.00
189 123 66.00 0.00 0.00 0.00 0.00
190 123 67.00 0.00 0.00 0.00 0.00
191 123 67.00 1.00 0.00 0.20 0.20
192 123 67.00 2.00 0.00 0.33 0.33
193 123 67.00 3.00 0.00 0.46 0.46
194 123 67.00 4.00 0.00 0.60 0.60
195 123 67.00 5.00 0.00 0.73 0.73
196 123 67.00 6.00 0.00 0.86 0.86
197 123 67.00 7.00 0.00 0.99 0.99
Page 182
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter M
198 123 67.00 8.00 0.00 1.13 1.13
199 123 67.00 9.00 0.00 1.26 1.26
200 123 67.00 10.00 0.00 1.39 1.39
201 123 67.00 11.00 0.00 1.52 1.52
202 123 67.00 12.00 0.00 1.66 1.66
203 123 67.00 13.00 0.00 1.79 1.79
204 123 67.00 14.00 0.00 1.92 1.92
205 123 67.00 15.00 0.00 2.05 2.05
206 123 67.00 16.00 0.00 2.19 2.19
207 123 67.00 17.00 0.00 2.32 2.32
208 123 67.00 18.00 0.00 2.45 2.45
209 123 67.00 19.00 0.00 2.58 2.58
210 123 67.00 20.00 0.00 2.72 2.72
211 123 67.00 21.00 0.00 2.85 2.85
212 123 67.00 22.00 0.00 2.98 2.98
213 123 67.00 23.00 0.00 3.11 3.11
214 123 67.00 24.00 0.00 3.25 3.25
215 123 67.00 25.00 0.00 3.38 3.38
216 123 67.00 26.00 0.00 3.51 3.51
217 123 67.00 27.00 0.00 3.64 3.64
218 123 67.00 28.00 0.00 3.78 3.78
219 123 67.00 29.00 0.00 3.91 3.91
220 123 67.00 30.00 0.00 4.04 4.04
221 123 67.00 31.00 0.00 4.17 4.17
222 123 67.00 32.00 0.00 4.31 4.31
223 123 67.00 33.00 0.00 4.44 4.44
224 123 67.00 34.00 0.00 4.57 4.57
225 123 67.00 35.00 0.00 4.70 4.70
226 123 67.00 36.00 0.00 4.84 4.84
227 123 67.00 37.00 0.00 4.97 4.97
228 123 67.00 38.00 0.00 5.10 5.10
229 123 67.00 39.00 0.00 5.23 5.23
230 123 67.00 40.00 0.00 5.37 5.37
231 123 67.00 41.00 0.00 5.50 5.50
232 123 67.00 42.00 0.00 5.63 5.63
233 123 67.00 43.00 0.00 5.76 5.76
234 123 67.00 44.00 0.00 5.90 5.90
235 123 67.00 45.00 0.00 6.03 6.03
236 123 67.00 46.00 0.00 6.16 6.16
237 123 67.00 47.00 0.00 6.29 6.29
238 123 67.00 48.00 0.00 6.43 6.43
239 123 67.00 49.00 0.00 6.56 6.56
240 123 67.00 50.00 0.00 6.69 6.69
241 123 67.00 51.00 0.00 6.82 6.82
242 123 67.00 52.00 0.00 6.96 6.96
243 123 67.00 53.00 0.00 7.09 7.09
244 123 67.00 54.00 0.00 7.22 7.22
245 123 67.00 55.00 0.00 7.35 7.35
246 123 67.00 56.00 0.00 7.49 7.49
247 123 67.00 57.00 0.00 7.62 7.62
248 123 67.00 58.00 0.00 7.75 7.75
249 123 67.00 59.00 0.00 7.88 7.88
250 123 67.00 60.00 0.00 8.02 8.02
251 123 67.00 61.00 0.00 8.15 8.15
252 123 67.00 62.00 0.00 8.28 8.28
Page 183
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MWeekly table
253 123 67.00 63.00 0.00 8.41 8.41
254 123 67.00 64.00 0.00 8.55 8.55
255 123 67.00 65.00 0.00 8.68 8.68
256 123 67.00 66.00 0.00 8.81 8.81
257 123 67.00 67.00 0.00 8.94 8.94
258 123 67.00 68.00 0.00 9.08 9.08
259 123 67.00 69.00 0.00 9.21 9.21
260 123 67.00 70.00 0.00 9.34 9.34
261 123 67.00 71.00 0.00 9.47 9.47
262 123 67.00 72.00 0.00 9.61 9.61
263 123 67.00 73.00 0.00 9.74 9.74
264 123 67.00 74.00 0.00 9.87 9.87
265 123 67.00 75.00 0.00 10.00 10.00
266 123 67.00 76.00 0.00 10.14 10.14
267 123 67.00 77.00 0.00 10.27 10.27
268 123 67.00 78.00 0.00 10.40 10.40
269 123 67.00 79.00 0.00 10.53 10.53
270 123 67.00 80.00 0.00 10.67 10.67
271 123 67.00 81.00 0.00 10.80 10.80
272 123 67.00 82.00 0.00 10.93 10.93
273 123 67.00 83.00 0.00 11.06 11.06
274 123 67.00 84.00 0.00 11.20 11.20
275 123 67.00 85.00 0.00 11.33 11.33
276 123 67.00 86.00 0.00 11.46 11.46
277 123 67.00 87.00 0.00 11.59 11.59
278 123 67.00 88.00 0.00 11.73 11.73
279 123 67.00 89.00 0.00 11.86 11.86
280 123 67.00 90.00 0.00 11.99 11.99
281 123 67.00 91.00 0.00 12.12 12.12
282 123 67.00 92.00 0.00 12.26 12.26
283 123 67.00 93.00 0.00 12.39 12.39
284 123 67.00 94.00 0.00 12.52 12.52
285 123 67.00 95.00 0.00 12.65 12.65
286 123 67.00 96.00 0.00 12.79 12.79
287 123 67.00 97.00 0.00 12.92 12.92
288 123 67.00 98.00 0.00 13.05 13.05
289 123 67.00 99.00 0.00 13.18 13.18
290 123 67.00 100.00 0.00 13.32 13.32
291 123 67.00 101.00 0.00 13.45 13.45
292 123 67.00 102.00 0.00 13.58 13.58
293 123 67.00 103.00 0.00 13.71 13.71
294 123 67.00 104.00 0.00 13.85 13.85
295 123 67.00 105.00 0.00 13.98 13.98
296 123 67.00 106.00 0.00 14.11 14.11
297 123 67.00 107.00 0.00 14.24 14.24
298 123 67.00 108.00 0.00 14.38 14.38
299 123 67.00 109.00 0.00 14.51 14.51
300 123 67.00 110.00 0.00 14.64 14.64
301 123 67.00 111.00 0.00 14.77 14.77
302 123 67.00 112.00 0.00 14.91 14.91
303 123 67.00 113.00 0.00 15.04 15.04
304 123 67.00 114.00 0.00 15.17 15.17
305 123 67.00 115.00 0.00 15.30 15.30
306 123 67.00 116.00 0.00 15.44 15.44
307 123 67.00 117.00 0.00 15.57 15.57
Page 184
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter M
308 123 67.00 118.00 0.00 15.70 15.70
309 123 67.00 119.00 0.00 15.83 15.83
310 123 67.00 120.00 0.00 15.97 15.97
311 123 67.00 121.00 0.00 16.10 16.10
312 123 67.00 122.00 0.00 16.23 16.23
313 123 67.00 123.00 0.00 16.36 16.36
314 123 67.00 124.00 0.00 16.50 16.50
315 123 67.00 125.00 0.00 16.63 16.63
316 123 67.00 126.00 0.00 16.76 16.76
317 123 67.00 127.00 0.00 16.89 16.89
318 123 67.00 128.00 0.00 17.03 17.03
319 123 67.00 129.00 0.00 17.16 17.16
320 123 67.00 130.00 0.00 17.29 17.29
321 123 67.00 131.00 0.00 17.42 17.42
322 123 67.00 132.00 0.00 17.56 17.56
323 123 67.00 133.00 0.00 17.69 17.69
324 123 67.00 134.00 0.00 17.82 17.82
325 123 67.00 135.00 0.00 17.95 17.95
326 123 67.00 136.00 0.00 18.09 18.09
327 123 67.00 137.00 0.00 18.22 18.22
328 123 67.00 138.00 0.00 18.35 18.35
329 123 67.00 139.00 0.00 18.48 18.48
330 123 67.00 140.00 0.00 18.62 18.62
331 123 67.00 141.00 0.00 18.75 18.75
332 123 67.00 142.00 0.00 18.88 18.88
333 123 67.00 143.00 0.00 19.01 19.01
334 123 67.00 144.00 0.00 19.15 19.15
335 123 67.00 145.00 0.00 19.28 19.28
336 123 67.00 146.00 0.00 19.41 19.41
337 123 67.00 147.00 0.00 19.54 19.54
338 123 67.00 148.00 0.00 19.68 19.68
339 123 67.00 149.00 0.00 19.81 19.81
340 123 67.00 150.00 0.00 19.94 19.94
341 123 67.00 151.00 0.00 20.07 20.07
342 123 67.00 152.00 0.00 20.21 20.21
343 123 67.00 153.00 0.00 20.34 20.34
344 123 67.00 154.00 0.00 20.47 20.47
345 123 67.00 155.00 0.00 20.60 20.60
346 123 67.00 156.00 0.00 20.74 20.74
347 123 67.00 157.00 0.00 20.87 20.87
348 123 67.00 158.00 0.00 21.00 21.00
349 123 67.00 159.00 0.00 21.13 21.13
350 123 67.00 160.00 0.00 21.27 21.27
351 123 67.00 161.00 0.00 21.40 21.40
352 123 67.00 162.00 0.00 21.53 21.53
353 123 67.00 163.00 0.00 21.66 21.66
354 123 67.00 164.00 0.00 21.80 21.80
355 123 67.00 165.00 0.00 21.93 21.93
356 123 67.00 166.00 0.00 22.06 22.06
357 123 67.00 167.00 0.00 22.19 22.19
358 123 67.00 168.00 0.00 22.33 22.33
359 123 67.00 169.00 0.00 22.46 22.46
360 123 67.00 170.00 0.00 22.59 22.59
361 123 67.00 171.00 0.00 22.72 22.72
362 123 67.00 172.00 0.00 22.86 22.86
Page 185
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MWeekly table
363 123 67.00 173.00 0.00 22.99 22.99
364 123 67.00 174.00 0.00 23.12 23.12
365 123 67.00 175.00 0.00 23.25 23.25
366 123 67.00 176.00 0.00 23.39 23.39
367 123 67.00 177.00 0.00 23.52 23.52
368 123 67.00 178.00 0.00 23.65 23.65
369 123 67.00 179.00 0.00 23.78 23.78
370 123 67.00 180.00 0.00 23.92 23.92
371 123 67.00 181.00 0.00 24.05 24.05
372 123 67.00 182.00 0.00 24.18 24.18
373 123 67.00 183.00 0.00 24.31 24.31
374 123 67.00 184.00 0.00 24.45 24.45
375 123 67.00 185.00 0.00 24.58 24.58
376 123 67.00 186.00 0.00 24.71 24.71
377 123 67.00 187.00 0.00 24.84 24.84
378 123 67.00 188.00 0.00 24.98 24.98
379 123 67.00 189.00 0.00 25.11 25.11
380 123 67.00 190.00 0.00 25.24 25.24
381 123 67.00 191.00 0.00 25.37 25.37
382 123 67.00 192.00 0.00 25.51 25.51
383 123 67.00 193.00 0.00 25.64 25.64
384 123 67.00 194.00 0.00 25.77 25.77
385 123 67.00 195.00 0.00 25.90 25.90
386 123 67.00 196.00 0.00 26.04 26.04
387 123 67.00 197.00 0.00 26.17 26.17
388 123 67.00 198.00 0.00 26.30 26.30
389 123 67.00 199.00 0.00 26.43 26.43
390 123 67.00 200.00 0.00 26.57 26.57
391 123 67.00 201.00 0.00 26.70 26.70
392 123 67.00 202.00 0.00 26.83 26.83
393 123 67.00 203.00 0.00 26.96 26.96
394 123 67.00 204.00 0.00 27.10 27.10
395 123 67.00 205.00 0.00 27.23 27.23
396 123 67.00 206.00 0.00 27.36 27.36
397 123 67.00 207.00 0.00 27.49 27.49
398 123 67.00 208.00 0.00 27.63 27.63
399 123 67.00 209.00 0.00 27.76 27.76
400 123 67.00 210.00 0.00 27.89 27.89
401 123 67.00 211.00 0.00 28.02 28.02
402 123 67.00 212.00 0.00 28.16 28.16
403 123 67.00 213.00 0.00 28.29 28.29
404 123 67.00 214.00 0.00 28.42 28.42
405 123 67.00 215.00 0.00 28.55 28.55
406 123 67.00 216.00 0.00 28.69 28.69
407 123 67.00 217.00 0.00 28.82 28.82
408 123 67.00 218.00 0.00 28.95 28.95
409 123 67.00 219.00 0.00 29.08 29.08
410 123 67.00 220.00 0.00 29.22 29.22
411 123 67.00 221.00 0.00 29.35 29.35
412 123 67.00 222.00 0.00 29.48 29.48
413 123 67.00 223.00 0.00 29.61 29.61
414 123 67.00 224.00 0.00 29.75 29.75
415 123 67.00 225.00 0.00 29.88 29.88
416 123 67.00 226.00 0.00 30.01 30.01
417 123 67.00 227.00 0.00 30.14 30.14
Page 186
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter M
418 123 67.00 228.00 0.00 30.28 30.28
419 123 67.00 229.00 0.00 30.41 30.41
420 123 67.00 230.00 0.00 30.54 30.54
421 123 67.00 231.00 0.00 30.67 30.67
422 123 67.00 232.00 0.00 30.81 30.81
423 123 67.00 233.00 0.00 30.94 30.94
424 123 67.00 234.00 0.00 31.07 31.07
425 123 67.00 235.00 0.00 31.20 31.20
426 123 67.00 236.00 0.00 31.34 31.34
427 123 67.00 237.00 0.00 31.47 31.47
428 123 67.00 238.00 0.00 31.60 31.60
429 123 67.00 239.00 0.00 31.73 31.73
430 123 67.00 240.00 0.00 31.87 31.87
431 123 67.00 241.00 0.00 32.00 32.00
432 123 67.00 242.00 0.00 32.13 32.13
433 123 67.00 243.00 0.00 32.26 32.26
434 123 67.00 244.00 0.00 32.40 32.40
435 123 67.00 245.00 0.00 32.53 32.53
436 123 67.00 246.00 0.00 32.66 32.66
437 123 67.00 247.00 0.00 32.79 32.79
438 123 67.00 248.00 0.00 32.93 32.93
439 123 67.00 249.00 0.00 33.06 33.06
440 123 67.00 250.00 0.00 33.19 33.19
441 123 67.00 251.00 0.00 33.32 33.32
442 123 67.00 252.00 0.00 33.46 33.46
443 123 67.00 253.00 0.00 33.59 33.59
444 123 67.00 254.00 0.00 33.72 33.72
445 123 67.00 255.00 0.00 33.85 33.85
446 123 67.00 256.00 0.00 33.99 33.99
447 123 67.00 257.00 0.00 34.12 34.12
448 123 67.00 258.00 0.00 34.25 34.25
449 123 67.00 259.00 0.00 34.38 34.38
450 123 67.00 260.00 0.00 34.52 34.52
451 123 67.00 261.00 0.00 34.65 34.65
452 123 67.00 262.00 0.00 34.78 34.78
453 123 67.00 263.00 0.00 34.91 34.91
454 123 67.00 264.00 0.00 35.05 35.05
455 123 67.00 265.00 0.00 35.18 35.18
456 123 67.00 266.00 0.00 35.31 35.31
457 123 67.00 267.00 0.00 35.44 35.44
458 123 67.00 268.00 0.00 35.58 35.58
459 123 67.00 269.00 0.00 35.71 35.71
460 123 67.00 270.00 0.00 35.84 35.84
461 123 67.00 271.00 0.00 35.97 35.97
462 123 67.00 272.00 0.00 36.11 36.11
463 123 67.00 273.00 0.00 36.24 36.24
464 123 67.00 274.00 0.00 36.37 36.37
465 123 67.00 275.00 0.00 36.50 36.50
466 123 67.00 276.00 0.00 36.64 36.64
467 123 67.00 277.00 0.00 36.77 36.77
468 123 67.00 278.00 0.00 36.90 36.90
469 123 67.00 279.00 0.00 37.03 37.03
470 123 67.00 280.00 0.00 37.17 37.17
471 123 67.00 281.00 0.00 37.30 37.30
472 123 67.00 282.00 0.00 37.43 37.43
Page 187
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MWeekly table
473 123 67.00 283.00 0.00 37.56 37.56
474 123 67.00 284.00 0.00 37.70 37.70
475 123 67.00 285.00 0.00 37.83 37.83
476 123 67.00 286.00 0.00 37.96 37.96
477 123 67.00 287.00 0.00 38.09 38.09
478 123 67.00 288.00 0.00 38.23 38.23
479 123 67.00 289.00 0.00 38.36 38.36
480 123 67.00 290.00 0.00 38.49 38.49
481 123 67.00 291.00 0.00 38.62 38.62
482 123 67.00 292.00 0.00 38.76 38.76
483 123 67.00 293.00 0.00 38.89 38.89
484 123 67.00 294.00 0.00 39.02 39.02
485 123 67.00 295.00 0.00 39.15 39.15
486 123 67.00 296.00 0.00 39.29 39.29
487 123 67.00 297.00 0.00 39.42 39.42
488 123 67.00 298.00 0.00 39.55 39.55
489 123 67.00 299.00 0.00 39.68 39.68
490 123 67.00 300.00 0.00 39.82 39.82
491 123 67.00 301.00 0.00 39.95 39.95
492 123 67.00 302.00 0.00 40.08 40.08
493 123 67.00 303.00 0.00 40.21 40.21
494 123 67.00 304.00 0.00 40.35 40.35
495 123 67.00 305.00 0.00 40.48 40.48
496 123 67.00 306.00 0.00 40.61 40.61
497 123 67.00 307.00 0.00 40.74 40.74
498 123 67.00 308.00 0.00 40.88 40.88
499 123 67.00 309.00 0.00 41.01 41.01
500 123 67.00 310.00 0.00 41.14 41.14
501 123 67.00 311.00 0.00 41.27 41.27
502 123 67.00 312.00 0.00 41.41 41.41
503 123 67.00 313.00 0.00 41.54 41.54
504 123 67.00 314.00 0.00 41.67 41.67
505 123 67.00 315.00 0.00 41.80 41.80
506 123 67.00 316.00 0.00 41.94 41.94
507 123 67.00 317.00 0.00 42.07 42.07
508 123 67.00 318.00 0.00 42.20 42.20
509 123 67.00 319.00 0.00 42.33 42.33
510 123 67.00 320.00 0.00 42.47 42.47
511 123 67.00 321.00 0.00 42.60 42.60
512 123 67.00 322.00 0.00 42.73 42.73
513 123 67.00 323.00 0.00 42.86 42.86
514 123 67.00 324.00 0.00 43.00 43.00
515 123 67.00 325.00 0.00 43.13 43.13
516 123 67.00 326.00 0.00 43.26 43.26
517 123 67.00 327.00 0.00 43.39 43.39
518 123 67.00 328.00 0.00 43.53 43.53
519 123 67.00 329.00 0.00 43.66 43.66
520 123 67.00 330.00 0.00 43.79 43.79
521 123 67.00 331.00 0.00 43.92 43.92
522 123 67.00 332.00 0.00 44.06 44.06
523 123 67.00 333.00 0.00 44.19 44.19
524 123 67.00 334.00 0.00 44.32 44.32
525 123 67.00 335.00 0.00 44.45 44.45
526 123 67.00 336.00 0.00 44.59 44.59
527 123 67.00 337.00 0.00 44.72 44.72
Page 188
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter M
528 123 67.00 338.00 0.00 44.85 44.85
529 123 67.00 339.00 0.00 44.98 44.98
530 123 67.00 340.00 0.00 45.12 45.12
531 123 67.00 341.00 0.00 45.25 45.25
532 123 67.00 342.00 0.00 45.38 45.38
533 123 67.00 343.00 0.00 45.51 45.51
534 123 67.00 344.00 0.00 45.65 45.65
535 123 67.00 345.00 0.00 45.78 45.78
536 123 67.00 346.00 0.00 45.91 45.91
537 123 67.00 347.00 0.00 46.04 46.04
538 123 67.00 348.00 0.00 46.18 46.18
539 123 67.00 349.00 0.00 46.31 46.31
540 123 67.00 350.00 0.00 46.44 46.44
541 123 67.00 351.00 0.00 46.57 46.57
542 123 67.00 352.00 0.00 46.71 46.71
543 123 67.00 353.00 0.00 46.84 46.84
544 123 67.00 354.00 0.00 46.97 46.97
545 123 67.00 355.00 0.00 47.10 47.10
546 123 67.00 356.00 0.00 47.24 47.24
547 123 67.00 357.00 0.00 47.37 47.37
548 123 67.00 358.00 0.00 47.50 47.50
549 123 67.00 359.00 0.00 47.63 47.63
550 123 67.00 360.00 0.00 47.77 47.77
551 123 67.00 361.00 0.00 47.90 47.90
552 123 67.00 362.00 0.00 48.03 48.03
553 123 67.00 363.00 0.00 48.16 48.16
554 123 67.00 364.00 0.00 48.30 48.30
555 123 67.00 365.00 0.00 48.43 48.43
556 123 67.00 366.00 0.00 48.56 48.56
557 123 67.00 367.00 0.00 48.69 48.69
558 123 67.00 368.00 0.00 48.83 48.83
559 123 67.00 369.00 0.00 48.96 48.96
560 123 67.00 370.00 0.00 49.09 49.09
561 123 67.00 371.00 0.00 49.22 49.22
562 123 67.00 372.00 0.00 49.36 49.36
563 123 67.00 373.00 0.00 49.49 49.49
564 123 67.00 374.00 0.00 49.62 49.62
565 123 67.00 375.00 0.00 49.75 49.75
566 123 67.00 376.00 0.00 49.89 49.89
567 123 67.00 377.00 0.00 50.02 50.02
568 123 67.00 378.00 0.00 50.15 50.15
569 123 67.00 379.00 0.00 50.28 50.28
570 123 67.00 380.00 0.00 50.42 50.42
571 123 67.00 381.00 0.00 50.55 50.55
572 123 67.00 382.00 0.00 50.68 50.68
573 123 67.00 383.00 0.00 50.81 50.81
574 123 67.00 384.00 0.00 50.95 50.95
575 123 67.00 385.00 0.00 51.08 51.08
576 123 67.00 386.00 0.00 51.21 51.21
577 123 67.00 387.00 0.00 51.34 51.34
578 123 67.00 388.00 0.00 51.48 51.48
579 123 67.00 389.00 0.00 51.61 51.61
580 123 67.00 390.00 0.00 51.74 51.74
581 123 67.00 391.00 0.00 51.87 51.87
582 123 67.00 392.00 0.00 52.01 52.01
Page 189
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MWeekly table
583 123 67.00 393.00 0.00 52.14 52.14
584 123 67.00 394.00 0.00 52.27 52.27
585 123 67.00 395.00 0.00 52.40 52.40
586 123 67.00 396.00 0.00 52.54 52.54
587 123 67.00 397.00 0.00 52.67 52.67
588 123 67.00 398.00 0.00 52.80 52.80
589 123 67.00 399.00 0.00 52.93 52.93
590 123 67.00 400.00 0.00 53.07 53.07
591 123 67.00 401.00 0.00 53.20 53.20
592 123 67.00 402.00 0.00 53.33 53.33
593 123 67.00 403.00 0.00 53.46 53.46
594 123 67.00 404.00 0.00 53.60 53.60
595 123 67.00 405.00 0.00 53.73 53.73
596 123 67.00 406.00 0.00 53.86 53.86
597 123 67.00 407.00 0.00 53.99 53.99
598 123 67.00 408.00 0.00 54.13 54.13
599 123 67.00 409.00 0.00 54.26 54.26
600 123 67.00 410.00 0.00 54.39 54.39
601 123 67.00 411.00 0.00 54.52 54.52
602 123 67.00 412.00 0.00 54.66 54.66
603 123 67.00 413.00 0.00 54.79 54.79
604 123 67.00 414.00 0.00 54.92 54.92
605 123 67.00 415.00 0.00 55.05 55.05
606 123 67.00 416.00 0.00 55.19 55.19
607 123 67.00 417.00 0.00 55.32 55.32
608 123 67.00 418.00 0.00 55.45 55.45
609 123 67.00 419.00 0.00 55.58 55.58
610 123 67.00 420.00 0.00 55.72 55.72
611 123 67.00 421.00 0.00 55.85 55.85
612 123 67.00 422.00 0.00 55.98 55.98
613 123 67.00 423.00 0.00 56.11 56.11
614 123 67.00 424.00 0.00 56.25 56.25
615 123 67.00 425.00 0.00 56.38 56.38
616 123 67.00 426.00 0.00 56.51 56.51
617 123 67.00 427.00 0.00 56.64 56.64
618 123 67.00 428.00 0.00 56.78 56.78
619 123 67.00 429.00 0.00 56.91 56.91
620 123 67.00 430.00 0.00 57.04 57.04
621 123 67.00 431.00 0.00 57.17 57.17
622 123 67.00 432.00 0.00 57.31 57.31
623 123 67.00 433.00 0.00 57.44 57.44
624 123 67.00 434.00 0.00 57.57 57.57
625 123 67.00 435.00 0.00 57.70 57.70
626 123 67.00 436.00 0.00 57.84 57.84
627 123 67.00 437.00 0.00 57.97 57.97
628 123 67.00 438.00 0.00 58.10 58.10
629 123 67.00 439.00 0.00 58.23 58.23
630 123 67.00 440.00 0.00 58.37 58.37
631 123 67.00 441.00 0.00 58.50 58.50
632 123 67.00 442.00 0.00 58.63 58.63
633 123 67.00 443.00 0.00 58.76 58.76
634 123 67.00 444.00 0.00 58.90 58.90
635 123 67.00 445.00 0.00 59.03 59.03
636 123 67.00 446.00 0.00 59.16 59.16
637 123 67.00 447.00 0.00 59.29 59.29
Page 190
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter M
638 123 67.00 448.00 0.00 59.43 59.43
639 123 67.00 449.00 0.00 59.56 59.56
640 123 67.00 450.00 0.00 59.69 59.69
641 123 67.00 451.00 0.00 59.82 59.82
642 123 67.00 452.00 0.00 59.96 59.96
643 123 67.00 453.00 0.00 60.09 60.09
644 123 67.00 454.00 0.00 60.22 60.22
645 123 67.00 455.00 0.00 60.35 60.35
646 123 67.00 456.00 0.00 60.49 60.49
647 123 67.00 457.00 0.00 60.62 60.62
648 123 67.00 458.00 0.00 60.75 60.75
649 123 67.00 459.00 0.00 60.88 60.88
650 123 67.00 460.00 0.00 61.02 61.02
651 123 67.00 461.00 0.00 61.15 61.15
652 123 67.00 462.00 0.00 61.28 61.28
653 123 67.00 463.00 0.00 61.41 61.41
654 123 67.00 464.00 0.00 61.55 61.55
655 123 67.00 465.00 0.00 61.68 61.68
656 123 67.00 466.00 0.00 61.81 61.81
657 123 67.00 467.00 0.00 61.94 61.94
658 123 67.00 468.00 0.00 62.08 62.08
659 123 67.00 469.00 0.00 62.21 62.21
660 123 67.00 470.00 0.00 62.34 62.34
661 123 67.00 471.00 0.00 62.47 62.47
662 123 67.00 472.00 0.00 62.61 62.61
663 123 67.00 473.00 0.00 62.74 62.74
664 123 67.00 474.00 0.00 62.87 62.87
665 123 67.00 475.00 0.00 63.00 63.00
666 123 67.00 476.00 0.00 63.14 63.14
667 123 67.00 477.00 0.00 63.27 63.27
668 123 67.00 478.00 0.00 63.40 63.40
669 123 67.00 479.00 0.00 63.53 63.53
670 123 67.00 480.00 0.00 63.67 63.67
671 123 67.00 481.00 0.00 63.80 63.80
672 123 67.00 482.00 0.00 63.93 63.93
673 123 67.00 483.00 0.00 64.06 64.06
674 123 67.00 484.00 0.00 64.20 64.20
675 123 67.00 485.00 0.00 64.33 64.33
676 123 67.00 486.00 0.00 64.46 64.46
677 123 67.00 487.00 0.00 64.59 64.59
678 123 67.00 488.00 0.00 64.73 64.73
679 123 67.00 489.00 0.00 64.86 64.86
680 123 67.00 490.00 0.00 64.99 64.99
681 123 67.00 491.00 0.00 65.12 65.12
682 123 67.00 492.00 0.00 65.26 65.26
683 123 67.00 493.00 0.00 65.39 65.39
684 123 67.00 494.00 0.00 65.52 65.52
685 123 67.00 495.00 0.00 65.65 65.65
686 123 67.00 496.00 0.00 65.79 65.79
687 123 67.00 497.00 0.00 65.92 65.92
688 123 67.00 498.00 0.00 66.05 66.05
689 123 67.00 499.00 0.00 66.18 66.18
690 123 67.00 500.00 0.00 66.32 66.32
691 123 67.00 501.00 0.00 66.45 66.45
692 123 67.00 502.00 0.00 66.58 66.58
Page 191
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MWeekly table
693 123 67.00 503.00 0.00 66.71 66.71
694 123 67.00 504.00 0.00 66.85 66.85
695 123 67.00 505.00 0.00 66.98 66.98
696 123 67.00 506.00 0.00 67.11 67.11
697 123 67.00 507.00 0.00 67.24 67.24
698 123 67.00 508.00 0.00 67.38 67.38
699 123 67.00 509.00 0.00 67.51 67.51
700 123 67.00 510.00 0.00 67.64 67.64
701 123 67.00 511.00 0.00 67.77 67.77
702 123 67.00 512.00 0.00 67.91 67.91
703 123 67.00 513.00 0.00 68.04 68.04
704 123 67.00 514.00 0.00 68.17 68.17
705 123 67.00 515.00 0.00 68.30 68.30
706 123 67.00 516.00 0.00 68.44 68.44
707 123 67.00 517.00 0.00 68.57 68.57
708 123 67.00 518.00 0.00 68.70 68.70
709 123 67.00 519.00 0.00 68.83 68.83
710 123 67.00 520.00 0.00 68.97 68.97
711 123 67.00 521.00 0.00 69.10 69.10
712 123 67.00 522.00 0.00 69.23 69.23
713 123 67.00 523.00 0.00 69.36 69.36
714 123 67.00 524.00 0.00 69.50 69.50
715 123 67.00 525.00 0.00 69.63 69.63
716 123 67.00 526.00 0.00 69.76 69.76
717 123 67.00 527.00 0.00 69.89 69.89
718 123 67.00 528.00 0.00 70.03 70.03
719 123 67.00 529.00 0.00 70.16 70.16
720 123 67.00 530.00 0.00 70.29 70.29
721 123 67.00 531.00 0.00 70.42 70.42
722 123 67.00 532.00 0.00 70.56 70.56
723 123 67.00 533.00 0.00 70.69 70.69
724 123 67.00 534.00 0.00 70.82 70.82
725 123 67.00 535.00 0.00 70.95 70.95
726 123 67.00 536.00 0.00 71.09 71.09
727 123 67.00 537.00 0.00 71.22 71.22
728 123 67.00 538.00 0.00 71.35 71.35
729 123 67.00 539.00 0.00 71.48 71.48
730 123 67.00 540.00 0.00 71.62 71.62
731 123 67.00 541.00 0.00 71.75 71.75
732 123 67.00 542.00 0.00 71.88 71.88
733 123 67.00 543.00 0.00 72.01 72.01
734 123 67.00 544.00 0.00 72.15 72.15
735 123 67.00 545.00 0.00 72.28 72.28
736 123 67.00 546.00 0.00 72.41 72.41
737 123 67.00 547.00 0.00 72.54 72.54
738 123 67.00 548.00 0.00 72.68 72.68
739 123 67.00 549.00 0.00 72.81 72.81
740 123 67.00 550.00 0.00 72.94 72.94
741 123 67.00 551.00 0.00 73.07 73.07
742 123 67.00 552.00 0.00 73.21 73.21
743 123 67.00 553.00 0.00 73.34 73.34
744 123 67.00 554.00 0.00 73.47 73.47
745 123 67.00 555.00 0.00 73.60 73.60
746 123 67.00 556.00 0.00 73.74 73.74
747 123 67.00 557.00 0.00 73.87 73.87
Page 192
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter M
748 123 67.00 558.00 0.00 74.00 74.00
749 123 67.00 559.00 0.00 74.13 74.13
750 123 67.00 560.00 0.00 74.27 74.27
751 123 67.00 561.00 0.00 74.40 74.40
752 123 67.00 562.00 0.00 74.53 74.53
753 123 67.00 563.00 0.00 74.66 74.66
754 123 67.00 564.00 0.00 74.80 74.80
755 123 67.00 565.00 0.00 74.93 74.93
756 123 67.00 566.00 0.00 75.06 75.06
757 123 67.00 567.00 0.00 75.19 75.19
758 123 67.00 568.00 0.00 75.33 75.33
759 123 67.00 569.00 0.00 75.46 75.46
760 123 67.00 570.00 0.00 75.59 75.59
761 123 67.00 571.00 0.00 75.72 75.72
762 123 67.00 572.00 0.00 75.86 75.86
763 123 67.00 573.00 0.00 75.99 75.99
764 123 67.00 574.00 0.00 76.12 76.12
765 123 67.00 575.00 0.00 76.25 76.25
766 123 67.00 576.00 0.00 76.39 76.39
767 123 67.00 577.00 0.00 76.52 76.52
768 123 67.00 578.00 0.00 76.65 76.65
769 123 67.00 579.00 0.00 76.78 76.78
770 123 67.00 580.00 0.00 76.92 76.92
771 123 67.00 581.00 0.00 77.05 77.05
772 123 67.00 582.00 0.00 77.18 77.18
773 123 67.00 583.00 0.00 77.31 77.31
774 123 67.00 584.00 0.00 77.45 77.45
775 123 67.00 585.00 0.00 77.58 77.58
776 123 67.00 586.00 0.00 77.71 77.71
777 123 67.00 587.00 0.00 77.84 77.84
778 123 67.00 588.00 0.00 77.98 77.98
779 123 67.00 589.00 0.00 78.11 78.11
780 123 67.00 590.00 0.00 78.24 78.24
781 123 67.00 591.00 0.00 78.37 78.37
782 123 67.00 592.00 0.00 78.51 78.51
783 123 67.00 593.00 0.00 78.64 78.64
784 123 67.00 594.00 0.00 78.77 78.77
785 123 67.00 595.00 0.00 78.90 78.90
786 123 67.00 596.00 0.00 79.04 79.04
787 123 67.00 597.00 0.00 79.17 79.17
788 123 67.00 598.00 0.00 79.30 79.30
789 123 67.00 599.00 0.00 79.43 79.43
790 123 67.00 600.00 0.00 79.57 79.57
791 123 67.00 601.00 0.00 79.70 79.70
792 123 67.00 602.00 0.00 79.83 79.83
793 123 67.00 603.00 0.00 79.96 79.96
794 123 67.00 604.00 0.00 80.10 80.10
795 123 67.00 605.00 0.00 80.23 80.23
796 123 67.00 606.00 0.00 80.36 80.36
797 123 67.00 607.00 0.00 80.49 80.49
798 123 67.00 608.00 0.00 80.63 80.63
799 123 67.00 609.00 0.00 80.76 80.76
800 123 67.00 610.00 0.00 80.89 80.89
801 123 67.00 611.00 0.00 81.02 81.02
802 123 67.00 612.00 0.00 81.16 81.16
Page 193
Weekly tableTable letter M
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
803 123 67.00 613.00 0.00 81.29 81.29
804 123 67.00 614.00 0.00 81.42 81.42
805 123 67.00 615.00 0.00 81.55 81.55
806 123 67.00 616.00 0.00 81.69 81.69
807 123 67.00 617.00 0.00 81.82 81.82
808 123 67.00 618.00 0.00 81.95 81.95
809 123 67.00 619.00 0.00 82.08 82.08
810 123 67.00 620.00 0.00 82.22 82.22
811 123 67.00 621.00 0.00 82.35 82.35
812 123 67.00 622.00 0.00 82.48 82.48
813 123 67.00 623.00 0.00 82.61 82.61
814 123 67.00 624.00 0.00 82.75 82.75
815 123 67.00 625.00 0.00 82.88 82.88
816 123 67.00 626.00 0.00 83.01 83.01
817 123 67.00 627.00 0.00 83.14 83.14
818 123 67.00 628.00 0.00 83.28 83.28
819 123 67.00 629.00 0.00 83.41 83.41
820 123 67.00 630.00 0.00 83.54 83.54
821 123 67.00 631.00 0.00 83.67 83.67
822 123 67.00 632.00 0.00 83.81 83.81
823 123 67.00 633.00 0.00 83.94 83.94
824 123 67.00 634.00 0.00 84.07 84.07
825 123 67.00 635.00 0.00 84.20 84.20
826 123 67.00 636.00 0.00 84.34 84.34
827 123 67.00 637.00 0.00 84.47 84.47
828 123 67.00 638.00 0.00 84.60 84.60
829 123 67.00 639.00 0.00 84.73 84.73
830 123 67.00 640.00 0.00 84.87 84.87
831 123 67.00 641.00 0.00 85.00 85.00
832 123 67.00 642.00 0.00 85.13 85.13
833 123 67.00 643.00 0.00 85.26 85.26
834 123 67.00 644.00 0.00 85.40 85.40
835 123 67.00 645.00 0.00 85.53 85.53
836 123 67.00 646.00 0.00 85.66 85.66
837 123 67.00 647.00 0.00 85.79 85.79
838 123 67.00 648.00 0.00 85.93 85.93
839 123 67.00 649.00 0.00 86.06 86.06
840 123 67.00 650.00 0.00 86.19 86.19
841 123 67.00 651.00 0.00 86.32 86.32
842 123 67.00 652.00 0.00 86.46 86.46
843 123 67.00 653.00 0.00 86.59 86.59
844 123 67.00 654.00 0.00 86.72 86.72
845 123 67.00 655.00 0.00 86.85 86.85
846 123 67.00 656.00 0.00 86.99 86.99
847 123 67.00 657.00 0.00 87.12 87.12
848 123 67.00 658.00 0.00 87.25 87.25
849 123 67.00 659.00 0.00 87.38 87.38
850 123 67.00 660.00 0.00 87.52 87.52
851 123 67.00 661.00 0.00 87.65 87.65
852 123 67.00 662.00 0.00 87.78 87.78
853 123 67.00 663.00 0.00 87.91 87.91
854 123 67.00 664.00 0.00 88.05 88.05
855 123 67.00 665.00 0.00 88.18 88.18
856 123 67.00 666.00 0.00 88.31 88.31
857 123 67.00 667.00 0.00 88.44 88.44
Page 194
Weekly table Table letter M
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
858 123 67.00 668.00 0.00 88.58 88.58
859 123 67.00 669.00 0.00 88.71 88.71
860 123 67.00 670.00 0.00 88.84 88.84
861 123 67.00 671.00 0.00 88.97 88.97
862 123 67.00 672.00 0.00 89.11 89.11
863 123 67.00 673.00 0.00 89.24 89.24
864 123 67.00 674.00 0.00 89.37 89.37
865 123 67.00 675.00 0.00 89.50 89.50
866 123 67.00 676.00 0.00 89.64 89.64
867 123 67.00 677.00 0.00 89.77 89.77
868 123 67.00 678.00 0.00 89.90 89.90
869 123 67.00 679.00 0.00 90.03 90.03
870 123 67.00 680.00 0.00 90.17 90.17
871 123 67.00 681.00 0.00 90.30 90.30
872 123 67.00 682.00 0.00 90.43 90.43
873 123 67.00 683.00 0.00 90.56 90.56
874 123 67.00 684.00 0.00 90.70 90.70
875 123 67.00 685.00 0.00 90.83 90.83
876 123 67.00 686.00 0.00 90.96 90.96
877 123 67.00 687.00 0.00 91.09 91.09
878 123 67.00 688.00 0.00 91.23 91.23
879 123 67.00 689.00 0.00 91.36 91.36
880 123 67.00 690.00 0.00 91.49 91.49
881 123 67.00 691.00 0.00 91.62 91.62
882 123 67.00 692.00 0.00 91.76 91.76
883 123 67.00 693.00 0.00 91.89 91.89
884 123 67.00 694.00 0.00 92.02 92.02
885 123 67.00 695.00 0.00 92.15 92.15
886 123 67.00 696.00 0.00 92.29 92.29
887 123 67.00 697.00 0.00 92.42 92.42
888 123 67.00 698.00 0.00 92.55 92.55
889 123 67.00 699.00 0.00 92.68 92.68
890 123 67.00 700.00 0.00 92.82 92.82
891 123 67.00 701.00 0.00 92.95 92.95
892 123 67.00 702.00 0.00 93.08 93.08
893 123 67.00 703.00 0.00 93.21 93.21
894 123 67.00 704.00 0.00 93.35 93.35
895 123 67.00 705.00 0.00 93.48 93.48
896 123 67.00 706.00 0.00 93.61 93.61
897 123 67.00 707.00 0.00 93.74 93.74
898 123 67.00 708.00 0.00 93.88 93.88
899 123 67.00 709.00 0.00 94.01 94.01
900 123 67.00 710.00 0.00 94.14 94.14
901 123 67.00 711.00 0.00 94.27 94.27
902 123 67.00 712.00 0.00 94.41 94.41
903 123 67.00 713.00 0.00 94.54 94.54
904 123 67.00 714.00 0.00 94.67 94.67
905 123 67.00 715.00 0.00 94.80 94.80
906 123 67.00 716.00 0.00 94.94 94.94
907 123 67.00 717.00 0.00 95.07 95.07
908 123 67.00 718.00 0.00 95.20 95.20
909 123 67.00 719.00 0.00 95.33 95.33
910 123 67.00 720.00 0.00 95.47 95.47
911 123 67.00 721.00 0.00 95.60 95.60
912 123 67.00 722.00 0.00 95.73 95.73
Page 195
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282
Table letter MWeekly table
913 123 67.00 723.00 0.00 95.86 95.86
914 123 67.00 724.00 0.00 96.00 96.00
915 123 67.00 725.00 0.00 96.13 96.13
916 123 67.00 726.00 0.00 96.26 96.26
917 123 67.00 727.00 0.00 96.39 96.39
918 123 67.00 728.00 0.00 96.53 96.53
919 123 67.00 729.00 0.00 96.66 96.66
920 123 67.00 730.00 0.00 96.79 96.79
921 123 67.00 731.00 0.00 96.92 96.92
922 123 67.00 732.00 0.00 97.06 97.06
923 123 67.00 733.00 0.00 97.19 97.19
924 123 67.00 734.00 0.00 97.32 97.32
925 123 67.00 735.00 0.00 97.45 97.45
926 123 67.00 736.00 0.00 97.59 97.59
927 123 67.00 737.00 0.00 97.72 97.72
928 123 67.00 738.00 0.00 97.85 97.85
929 123 67.00 739.00 0.00 97.98 97.98
930 123 67.00 740.00 0.00 98.12 98.12
931 123 67.00 741.00 0.00 98.25 98.25
932 123 67.00 742.00 0.00 98.38 98.38
933 123 67.00 743.00 0.00 98.51 98.51
934 123 67.00 744.00 0.00 98.65 98.65
935 123 67.00 745.00 0.00 98.78 98.78
936 123 67.00 746.00 0.00 98.91 98.91
937 123 67.00 747.00 0.00 99.04 99.04
938 123 67.00 748.00 0.00 99.18 99.18
939 123 67.00 749.00 0.00 99.31 99.31
940 123 67.00 750.00 0.00 99.44 99.44
941 123 67.00 751.00 0.00 99.57 99.57
942 123 67.00 752.00 0.00 99.71 99.71
943 123 67.00 753.00 0.00 99.84 99.84
944 123 67.00 754.00 0.00 99.97 99.97
945 123 67.00 755.00 0.00 100.10 100.10
946 123 67.00 756.00 0.00 100.24 100.24
947 123 67.00 757.00 0.00 100.37 100.37
948 123 67.00 758.00 0.00 100.50 100.50
949 123 67.00 759.00 0.00 100.63 100.63
950 123 67.00 760.00 0.00 100.77 100.77
951 123 67.00 761.00 0.00 100.90 100.90
952 123 67.00 762.00 0.00 101.03 101.03
953 123 67.00 763.00 0.00 101.16 101.16
954 123 67.00 764.00 0.00 101.30 101.30
955 123 67.00 765.00 0.00 101.43 101.43
956 123 67.00 766.00 0.00 101.56 101.56
957 123 67.00 767.00 0.00 101.69 101.69
958 123 67.00 768.00 0.00 101.83 101.83
959 123 67.00 769.00 0.00 101.96 101.96
960 123 67.00 770.00 0.00 102.09 102.09
961 123 67.00 771.00 0.00 102.22 102.22
962 123 67.00 772.00 0.00 102.36 102.36
963 123 67.00 773.00 0.00 102.49 102.49
964 123 67.00 774.00 0.00 102.62 102.62
965 123 67.00 775.00 0.00 102.75 102.75
966 123 67.00 776.00 0.00 102.89 102.89
967 123 67.00 777.00 0.00 102.95 102.95
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Table letter M
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
Page 196
Use this table for all employees who are under
the age of 21 and not apprentices on an Approved
Apprenticeship scheme.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswhoareaged21oroverandunderState
Pension age (go to Table letter A)
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employeesonanApprovedApprenticeshipscheme
under the age of 25 (go to Table letter H)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief (go to
Table letter L)
• employeeswheretheemployeriseligibletoclaim
Veterans employer NIC relief (go to Table letter V)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘M’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeachtable
show steps between the LEL and the UEL. The NICs
liability for each step, with the exception of the LEL
andUELisworkedoutatthemid-pointofthesteps
so you and your employee may pay slightly more or
less than if you used the exact percentage method.
Monthly table for standard rate NICs
(employee under 21) for use from
6 April 2022 to 5 April 2023
Page 197
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
758 533 225.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.00 0.00 0.00
765 533 232.00 0.00 0.00 0.00 0.00
769 533 236.00 0.00 0.00 0.00 0.00
773 533 240.00 0.00 0.00 0.00 0.00
777 533 244.00 0.00 0.00 0.00 0.00
781 533 248.00 0.00 0.00 0.00 0.00
785 533 252.00 0.00 0.00 0.00 0.00
789 533 256.00 0.00 0.00 0.00 0.00
793 533 260.00 0.00 0.00 0.00 0.00
797 533 264.00 0.00 0.00 0.00 0.00
801 533 268.00 0.00 0.00 0.00 0.00
805 533 272.00 0.00 0.00 0.00 0.00
809 533 276.00 0.00 0.00 0.00 0.00
813 533 280.00 0.00 0.00 0.00 0.00
817 533 284.00 0.00 0.00 0.00 0.00
821 533 288.00 0.00 0.00 0.00 0.00
823 533 290.00 0.00 0.00 0.00 0.00
Page 198
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter M
825 533 290.00 2.00 0.00 0.53 0.53
829 533 290.00 6.00 0.00 1.06 1.06
833 533 290.00 10.00 0.00 1.59 1.59
837 533 290.00 14.00 0.00 2.12 2.12
841 533 290.00 18.00 0.00 2.65 2.65
845 533 290.00 22.00 0.00 3.18 3.18
849 533 290.00 26.00 0.00 3.71 3.71
853 533 290.00 30.00 0.00 4.24 4.24
857 533 290.00 34.00 0.00 4.77 4.77
861 533 290.00 38.00 0.00 5.30 5.30
865 533 290.00 42.00 0.00 5.83 5.83
869 533 290.00 46.00 0.00 6.36 6.36
873 533 290.00 50.00 0.00 6.89 6.89
877 533 290.00 54.00 0.00 7.42 7.42
881 533 290.00 58.00 0.00 7.95 7.95
885 533 290.00 62.00 0.00 8.48 8.48
889 533 290.00 66.00 0.00 9.01 9.01
893 533 290.00 70.00 0.00 9.54 9.54
897 533 290.00 74.00 0.00 10.07 10.07
901 533 290.00 78.00 0.00 10.60 10.60
905 533 290.00 82.00 0.00 11.13 11.13
909 533 290.00 86.00 0.00 11.66 11.66
913 533 290.00 90.00 0.00 12.19 12.19
917 533 290.00 94.00 0.00 12.72 12.72
921 533 290.00 98.00 0.00 13.25 13.25
925 533 290.00 102.00 0.00 13.78 13.78
929 533 290.00 106.00 0.00 14.31 14.31
933 533 290.00 110.00 0.00 14.84 14.84
937 533 290.00 114.00 0.00 15.37 15.37
941 533 290.00 118.00 0.00 15.90 15.90
945 533 290.00 122.00 0.00 16.43 16.43
949 533 290.00 126.00 0.00 16.96 16.96
953 533 290.00 130.00 0.00 17.49 17.49
957 533 290.00 134.00 0.00 18.02 18.02
961 533 290.00 138.00 0.00 18.55 18.55
965 533 290.00 142.00 0.00 19.08 19.08
969 533 290.00 146.00 0.00 19.61 19.61
973 533 290.00 150.00 0.00 20.14 20.14
977 533 290.00 154.00 0.00 20.67 20.67
981 533 290.00 158.00 0.00 21.20 21.20
985 533 290.00 162.00 0.00 21.73 21.73
989 533 290.00 166.00 0.00 22.26 22.26
993 533 290.00 170.00 0.00 22.79 22.79
997 533 290.00 174.00 0.00 23.32 23.32
1001 533 290.00 178.00 0.00 23.85 23.85
1005 533 290.00 182.00 0.00 24.38 24.38
1009 533 290.00 186.00 0.00 24.91 24.91
1013 533 290.00 190.00 0.00 25.44 25.44
1017 533 290.00 194.00 0.00 25.97 25.97
1021 533 290.00 198.00 0.00 26.50 26.50
1025 533 290.00 202.00 0.00 27.03 27.03
1029 533 290.00 206.00 0.00 27.56 27.56
1033 533 290.00 210.00 0.00 28.09 28.09
1037 533 290.00 214.00 0.00 28.62 28.62
1041 533 290.00 218.00 0.00 29.15 29.15
Page 199
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
1045 533 290.00 222.00 0.00 29.68 29.68
1049 533 290.00 226.00 0.00 30.21 30.21
1053 533 290.00 230.00 0.00 30.74 30.74
1057 533 290.00 234.00 0.00 31.27 31.27
1061 533 290.00 238.00 0.00 31.80 31.80
1065 533 290.00 242.00 0.00 32.33 32.33
1069 533 290.00 246.00 0.00 32.86 32.86
1073 533 290.00 250.00 0.00 33.39 33.39
1077 533 290.00 254.00 0.00 33.92 33.92
1081 533 290.00 258.00 0.00 34.45 34.45
1085 533 290.00 262.00 0.00 34.98 34.98
1089 533 290.00 266.00 0.00 35.51 35.51
1093 533 290.00 270.00 0.00 36.04 36.04
1097 533 290.00 274.00 0.00 36.57 36.57
1101 533 290.00 278.00 0.00 37.10 37.10
1105 533 290.00 282.00 0.00 37.63 37.63
1109 533 290.00 286.00 0.00 38.16 38.16
1113 533 290.00 290.00 0.00 38.69 38.69
1117 533 290.00 294.00 0.00 39.22 39.22
1121 533 290.00 298.00 0.00 39.75 39.75
1125 533 290.00 302.00 0.00 40.28 40.28
1129 533 290.00 306.00 0.00 40.81 40.81
1133 533 290.00 310.00 0.00 41.34 41.34
1137 533 290.00 314.00 0.00 41.87 41.87
1141 533 290.00 318.00 0.00 42.40 42.40
1145 533 290.00 322.00 0.00 42.93 42.93
1149 533 290.00 326.00 0.00 43.46 43.46
1153 533 290.00 330.00 0.00 43.99 43.99
1157 533 290.00 334.00 0.00 44.52 44.52
1161 533 290.00 338.00 0.00 45.05 45.05
1165 533 290.00 342.00 0.00 45.58 45.58
1169 533 290.00 346.00 0.00 46.11 46.11
1173 533 290.00 350.00 0.00 46.64 46.64
1177 533 290.00 354.00 0.00 47.17 47.17
1181 533 290.00 358.00 0.00 47.70 47.70
1185 533 290.00 362.00 0.00 48.23 48.23
1189 533 290.00 366.00 0.00 48.76 48.76
1193 533 290.00 370.00 0.00 49.29 49.29
1197 533 290.00 374.00 0.00 49.82 49.82
1201 533 290.00 378.00 0.00 50.35 50.35
1205 533 290.00 382.00 0.00 50.88 50.88
1209 533 290.00 386.00 0.00 51.41 51.41
1213 533 290.00 390.00 0.00 51.94 51.94
1217 533 290.00 394.00 0.00 52.47 52.47
1221 533 290.00 398.00 0.00 53.00 53.00
1225 533 290.00 402.00 0.00 53.53 53.53
1229 533 290.00 406.00 0.00 54.06 54.06
1233 533 290.00 410.00 0.00 54.59 54.59
1237 533 290.00 414.00 0.00 55.12 55.12
1241 533 290.00 418.00 0.00 55.65 55.65
1245 533 290.00 422.00 0.00 56.18 56.18
1249 533 290.00 426.00 0.00 56.71 56.71
1253 533 290.00 430.00 0.00 57.24 57.24
1257 533 290.00 434.00 0.00 57.77 57.77
1261 533 290.00 438.00 0.00 58.30 58.30
Page 200
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter M
1265 533 290.00 442.00 0.00 58.83 58.83
1269 533 290.00 446.00 0.00 59.36 59.36
1273 533 290.00 450.00 0.00 59.89 59.89
1277 533 290.00 454.00 0.00 60.42 60.42
1281 533 290.00 458.00 0.00 60.95 60.95
1285 533 290.00 462.00 0.00 61.48 61.48
1289 533 290.00 466.00 0.00 62.01 62.01
1293 533 290.00 470.00 0.00 62.54 62.54
1297 533 290.00 474.00 0.00 63.07 63.07
1301 533 290.00 478.00 0.00 63.60 63.60
1305 533 290.00 482.00 0.00 64.13 64.13
1309 533 290.00 486.00 0.00 64.66 64.66
1313 533 290.00 490.00 0.00 65.19 65.19
1317 533 290.00 494.00 0.00 65.72 65.72
1321 533 290.00 498.00 0.00 66.25 66.25
1325 533 290.00 502.00 0.00 66.78 66.78
1329 533 290.00 506.00 0.00 67.31 67.31
1333 533 290.00 510.00 0.00 67.84 67.84
1337 533 290.00 514.00 0.00 68.37 68.37
1341 533 290.00 518.00 0.00 68.90 68.90
1345 533 290.00 522.00 0.00 69.43 69.43
1349 533 290.00 526.00 0.00 69.96 69.96
1353 533 290.00 530.00 0.00 70.49 70.49
1357 533 290.00 534.00 0.00 71.02 71.02
1361 533 290.00 538.00 0.00 71.55 71.55
1365 533 290.00 542.00 0.00 72.08 72.08
1369 533 290.00 546.00 0.00 72.61 72.61
1373 533 290.00 550.00 0.00 73.14 73.14
1377 533 290.00 554.00 0.00 73.67 73.67
1381 533 290.00 558.00 0.00 74.20 74.20
1385 533 290.00 562.00 0.00 74.73 74.73
1389 533 290.00 566.00 0.00 75.26 75.26
1393 533 290.00 570.00 0.00 75.79 75.79
1397 533 290.00 574.00 0.00 76.32 76.32
1401 533 290.00 578.00 0.00 76.85 76.85
1405 533 290.00 582.00 0.00 77.38 77.38
1409 533 290.00 586.00 0.00 77.91 77.91
1413 533 290.00 590.00 0.00 78.44 78.44
1417 533 290.00 594.00 0.00 78.97 78.97
1421 533 290.00 598.00 0.00 79.50 79.50
1425 533 290.00 602.00 0.00 80.03 80.03
1429 533 290.00 606.00 0.00 80.56 80.56
1433 533 290.00 610.00 0.00 81.09 81.09
1437 533 290.00 614.00 0.00 81.62 81.62
1441 533 290.00 618.00 0.00 82.15 82.15
1445 533 290.00 622.00 0.00 82.68 82.68
1449 533 290.00 626.00 0.00 83.21 83.21
1453 533 290.00 630.00 0.00 83.74 83.74
1457 533 290.00 634.00 0.00 84.27 84.27
1461 533 290.00 638.00 0.00 84.80 84.80
1465 533 290.00 642.00 0.00 85.33 85.33
1469 533 290.00 646.00 0.00 85.86 85.86
1473 533 290.00 650.00 0.00 86.39 86.39
1477 533 290.00 654.00 0.00 86.92 86.92
1481 533 290.00 658.00 0.00 87.45 87.45
Page 201
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
1485 533 290.00 662.00 0.00 87.98 87.98
1489 533 290.00 666.00 0.00 88.51 88.51
1493 533 290.00 670.00 0.00 89.04 89.04
1497 533 290.00 674.00 0.00 89.57 89.57
1501 533 290.00 678.00 0.00 90.10 90.10
1505 533 290.00 682.00 0.00 90.63 90.63
1509 533 290.00 686.00 0.00 91.16 91.16
1513 533 290.00 690.00 0.00 91.69 91.69
1517 533 290.00 694.00 0.00 92.22 92.22
1521 533 290.00 698.00 0.00 92.75 92.75
1525 533 290.00 702.00 0.00 93.28 93.28
1529 533 290.00 706.00 0.00 93.81 93.81
1533 533 290.00 710.00 0.00 94.34 94.34
1537 533 290.00 714.00 0.00 94.87 94.87
1541 533 290.00 718.00 0.00 95.40 95.40
1545 533 290.00 722.00 0.00 95.93 95.93
1549 533 290.00 726.00 0.00 96.46 96.46
1553 533 290.00 730.00 0.00 96.99 96.99
1557 533 290.00 734.00 0.00 97.52 97.52
1561 533 290.00 738.00 0.00 98.05 98.05
1565 533 290.00 742.00 0.00 98.58 98.58
1569 533 290.00 746.00 0.00 99.11 99.11
1573 533 290.00 750.00 0.00 99.64 99.64
1577 533 290.00 754.00 0.00 100.17 100.17
1581 533 290.00 758.00 0.00 100.70 100.70
1585 533 290.00 762.00 0.00 101.23 101.23
1589 533 290.00 766.00 0.00 101.76 101.76
1593 533 290.00 770.00 0.00 102.29 102.29
1597 533 290.00 774.00 0.00 102.82 102.82
1601 533 290.00 778.00 0.00 103.35 103.35
1605 533 290.00 782.00 0.00 103.88 103.88
1609 533 290.00 786.00 0.00 104.41 104.41
1613 533 290.00 790.00 0.00 104.94 104.94
1617 533 290.00 794.00 0.00 105.47 105.47
1621 533 290.00 798.00 0.00 106.00 106.00
1625 533 290.00 802.00 0.00 106.53 106.53
1629 533 290.00 806.00 0.00 107.06 107.06
1633 533 290.00 810.00 0.00 107.59 107.59
1637 533 290.00 814.00 0.00 108.12 108.12
1641 533 290.00 818.00 0.00 108.65 108.65
1645 533 290.00 822.00 0.00 109.18 109.18
1649 533 290.00 826.00 0.00 109.71 109.71
1653 533 290.00 830.00 0.00 110.24 110.24
1657 533 290.00 834.00 0.00 110.77 110.77
1661 533 290.00 838.00 0.00 111.30 111.30
1665 533 290.00 842.00 0.00 111.83 111.83
1669 533 290.00 846.00 0.00 112.36 112.36
1673 533 290.00 850.00 0.00 112.89 112.89
1677 533 290.00 854.00 0.00 113.42 113.42
1681 533 290.00 858.00 0.00 113.95 113.95
1685 533 290.00 862.00 0.00 114.48 114.48
1689 533 290.00 866.00 0.00 115.01 115.01
1693 533 290.00 870.00 0.00 115.54 115.54
1697 533 290.00 874.00 0.00 116.07 116.07
1701 533 290.00 878.00 0.00 116.60 116.60
Page 202
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter M
1705 533 290.00 882.00 0.00 117.13 117.13
1709 533 290.00 886.00 0.00 117.66 117.66
1713 533 290.00 890.00 0.00 118.19 118.19
1717 533 290.00 894.00 0.00 118.72 118.72
1721 533 290.00 898.00 0.00 119.25 119.25
1725 533 290.00 902.00 0.00 119.78 119.78
1729 533 290.00 906.00 0.00 120.31 120.31
1733 533 290.00 910.00 0.00 120.84 120.84
1737 533 290.00 914.00 0.00 121.37 121.37
1741 533 290.00 918.00 0.00 121.90 121.90
1745 533 290.00 922.00 0.00 122.43 122.43
1749 533 290.00 926.00 0.00 122.96 122.96
1753 533 290.00 930.00 0.00 123.49 123.49
1757 533 290.00 934.00 0.00 124.02 124.02
1761 533 290.00 938.00 0.00 124.55 124.55
1765 533 290.00 942.00 0.00 125.08 125.08
1769 533 290.00 946.00 0.00 125.61 125.61
1773 533 290.00 950.00 0.00 126.14 126.14
1777 533 290.00 954.00 0.00 126.67 126.67
1781 533 290.00 958.00 0.00 127.20 127.20
1785 533 290.00 962.00 0.00 127.73 127.73
1789 533 290.00 966.00 0.00 128.26 128.26
1793 533 290.00 970.00 0.00 128.79 128.79
1797 533 290.00 974.00 0.00 129.32 129.32
1801 533 290.00 978.00 0.00 129.85 129.85
1805 533 290.00 982.00 0.00 130.38 130.38
1809 533 290.00 986.00 0.00 130.91 130.91
1813 533 290.00 990.00 0.00 131.44 131.44
1817 533 290.00 994.00 0.00 131.97 131.97
1821 533 290.00 998.00 0.00 132.50 132.50
1825 533 290.00 1002.00 0.00 133.03 133.03
1829 533 290.00 1006.00 0.00 133.56 133.56
1833 533 290.00 1010.00 0.00 134.09 134.09
1837 533 290.00 1014.00 0.00 134.62 134.62
1841 533 290.00 1018.00 0.00 135.15 135.15
1845 533 290.00 1022.00 0.00 135.68 135.68
1849 533 290.00 1026.00 0.00 136.21 136.21
1853 533 290.00 1030.00 0.00 136.74 136.74
1857 533 290.00 1034.00 0.00 137.27 137.27
1861 533 290.00 1038.00 0.00 137.80 137.80
1865 533 290.00 1042.00 0.00 138.33 138.33
1869 533 290.00 1046.00 0.00 138.86 138.86
1873 533 290.00 1050.00 0.00 139.39 139.39
1877 533 290.00 1054.00 0.00 139.92 139.92
1881 533 290.00 1058.00 0.00 140.45 140.45
1885 533 290.00 1062.00 0.00 140.98 140.98
1889 533 290.00 1066.00 0.00 141.51 141.51
1893 533 290.00 1070.00 0.00 142.04 142.04
1897 533 290.00 1074.00 0.00 142.57 142.57
1901 533 290.00 1078.00 0.00 143.10 143.10
1905 533 290.00 1082.00 0.00 143.63 143.63
1909 533 290.00 1086.00 0.00 144.16 144.16
1913 533 290.00 1090.00 0.00 144.69 144.69
1917 533 290.00 1094.00 0.00 145.22 145.22
1921 533 290.00 1098.00 0.00 145.75 145.75
Page 203
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
1925 533 290.00 1102.00 0.00 146.28 146.28
1929 533 290.00 1106.00 0.00 146.81 146.81
1933 533 290.00 1110.00 0.00 147.34 147.34
1937 533 290.00 1114.00 0.00 147.87 147.87
1941 533 290.00 1118.00 0.00 148.40 148.40
1945 533 290.00 1122.00 0.00 148.93 148.93
1949 533 290.00 1126.00 0.00 149.46 149.46
1953 533 290.00 1130.00 0.00 149.99 149.99
1957 533 290.00 1134.00 0.00 150.52 150.52
1961 533 290.00 1138.00 0.00 151.05 151.05
1965 533 290.00 1142.00 0.00 151.58 151.58
1969 533 290.00 1146.00 0.00 152.11 152.11
1973 533 290.00 1150.00 0.00 152.64 152.64
1977 533 290.00 1154.00 0.00 153.17 153.17
1981 533 290.00 1158.00 0.00 153.70 153.70
1985 533 290.00 1162.00 0.00 154.23 154.23
1989 533 290.00 1166.00 0.00 154.76 154.76
1993 533 290.00 1170.00 0.00 155.29 155.29
1997 533 290.00 1174.00 0.00 155.82 155.82
2001 533 290.00 1178.00 0.00 156.35 156.35
2005 533 290.00 1182.00 0.00 156.88 156.88
2009 533 290.00 1186.00 0.00 157.41 157.41
2013 533 290.00 1190.00 0.00 157.94 157.94
2017 533 290.00 1194.00 0.00 158.47 158.47
2021 533 290.00 1198.00 0.00 159.00 159.00
2025 533 290.00 1202.00 0.00 159.53 159.53
2029 533 290.00 1206.00 0.00 160.06 160.06
2033 533 290.00 1210.00 0.00 160.59 160.59
2037 533 290.00 1214.00 0.00 161.12 161.12
2041 533 290.00 1218.00 0.00 161.65 161.65
2045 533 290.00 1222.00 0.00 162.18 162.18
2049 533 290.00 1226.00 0.00 162.71 162.71
2053 533 290.00 1230.00 0.00 163.24 163.24
2057 533 290.00 1234.00 0.00 163.77 163.77
2061 533 290.00 1238.00 0.00 164.30 164.30
2065 533 290.00 1242.00 0.00 164.83 164.83
2069 533 290.00 1246.00 0.00 165.36 165.36
2073 533 290.00 1250.00 0.00 165.89 165.89
2077 533 290.00 1254.00 0.00 166.42 166.42
2081 533 290.00 1258.00 0.00 166.95 166.95
2085 533 290.00 1262.00 0.00 167.48 167.48
2089 533 290.00 1266.00 0.00 168.01 168.01
2093 533 290.00 1270.00 0.00 168.54 168.54
2097 533 290.00 1274.00 0.00 169.07 169.07
2101 533 290.00 1278.00 0.00 169.60 169.60
2105 533 290.00 1282.00 0.00 170.13 170.13
2109 533 290.00 1286.00 0.00 170.66 170.66
2113 533 290.00 1290.00 0.00 171.19 171.19
2117 533 290.00 1294.00 0.00 171.72 171.72
2121 533 290.00 1298.00 0.00 172.25 172.25
2125 533 290.00 1302.00 0.00 172.78 172.78
2129 533 290.00 1306.00 0.00 173.31 173.31
2133 533 290.00 1310.00 0.00 173.84 173.84
2137 533 290.00 1314.00 0.00 174.37 174.37
2141 533 290.00 1318.00 0.00 174.90 174.90
Page 204
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter M
2145 533 290.00 1322.00 0.00 175.43 175.43
2149 533 290.00 1326.00 0.00 175.96 175.96
2153 533 290.00 1330.00 0.00 176.49 176.49
2157 533 290.00 1334.00 0.00 177.02 177.02
2161 533 290.00 1338.00 0.00 177.55 177.55
2165 533 290.00 1342.00 0.00 178.08 178.08
2169 533 290.00 1346.00 0.00 178.61 178.61
2173 533 290.00 1350.00 0.00 179.14 179.14
2177 533 290.00 1354.00 0.00 179.67 179.67
2181 533 290.00 1358.00 0.00 180.20 180.20
2185 533 290.00 1362.00 0.00 180.73 180.73
2189 533 290.00 1366.00 0.00 181.26 181.26
2193 533 290.00 1370.00 0.00 181.79 181.79
2197 533 290.00 1374.00 0.00 182.32 182.32
2201 533 290.00 1378.00 0.00 182.85 182.85
2205 533 290.00 1382.00 0.00 183.38 183.38
2209 533 290.00 1386.00 0.00 183.91 183.91
2213 533 290.00 1390.00 0.00 184.44 184.44
2217 533 290.00 1394.00 0.00 184.97 184.97
2221 533 290.00 1398.00 0.00 185.50 185.50
2225 533 290.00 1402.00 0.00 186.03 186.03
2229 533 290.00 1406.00 0.00 186.56 186.56
2233 533 290.00 1410.00 0.00 187.09 187.09
2237 533 290.00 1414.00 0.00 187.62 187.62
2241 533 290.00 1418.00 0.00 188.15 188.15
2245 533 290.00 1422.00 0.00 188.68 188.68
2249 533 290.00 1426.00 0.00 189.21 189.21
2253 533 290.00 1430.00 0.00 189.74 189.74
2257 533 290.00 1434.00 0.00 190.27 190.27
2261 533 290.00 1438.00 0.00 190.80 190.80
2265 533 290.00 1442.00 0.00 191.33 191.33
2269 533 290.00 1446.00 0.00 191.86 191.86
2273 533 290.00 1450.00 0.00 192.39 192.39
2277 533 290.00 1454.00 0.00 192.92 192.92
2281 533 290.00 1458.00 0.00 193.45 193.45
2285 533 290.00 1462.00 0.00 193.98 193.98
2289 533 290.00 1466.00 0.00 194.51 194.51
2293 533 290.00 1470.00 0.00 195.04 195.04
2297 533 290.00 1474.00 0.00 195.57 195.57
2301 533 290.00 1478.00 0.00 196.10 196.10
2305 533 290.00 1482.00 0.00 196.63 196.63
2309 533 290.00 1486.00 0.00 197.16 197.16
2313 533 290.00 1490.00 0.00 197.69 197.69
2317 533 290.00 1494.00 0.00 198.22 198.22
2321 533 290.00 1498.00 0.00 198.75 198.75
2325 533 290.00 1502.00 0.00 199.28 199.28
2329 533 290.00 1506.00 0.00 199.81 199.81
2333 533 290.00 1510.00 0.00 200.34 200.34
2337 533 290.00 1514.00 0.00 200.87 200.87
2341 533 290.00 1518.00 0.00 201.40 201.40
2345 533 290.00 1522.00 0.00 201.93 201.93
2349 533 290.00 1526.00 0.00 202.46 202.46
2353 533 290.00 1530.00 0.00 202.99 202.99
2357 533 290.00 1534.00 0.00 203.52 203.52
2361 533 290.00 1538.00 0.00 204.05 204.05
Page 205
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
2365 533 290.00 1542.00 0.00 204.58 204.58
2369 533 290.00 1546.00 0.00 205.11 205.11
2373 533 290.00 1550.00 0.00 205.64 205.64
2377 533 290.00 1554.00 0.00 206.17 206.17
2381 533 290.00 1558.00 0.00 206.70 206.70
2385 533 290.00 1562.00 0.00 207.23 207.23
2389 533 290.00 1566.00 0.00 207.76 207.76
2393 533 290.00 1570.00 0.00 208.29 208.29
2397 533 290.00 1574.00 0.00 208.82 208.82
2401 533 290.00 1578.00 0.00 209.35 209.35
2405 533 290.00 1582.00 0.00 209.88 209.88
2409 533 290.00 1586.00 0.00 210.41 210.41
2413 533 290.00 1590.00 0.00 210.94 210.94
2417 533 290.00 1594.00 0.00 211.47 211.47
2421 533 290.00 1598.00 0.00 212.00 212.00
2425 533 290.00 1602.00 0.00 212.53 212.53
2429 533 290.00 1606.00 0.00 213.06 213.06
2433 533 290.00 1610.00 0.00 213.59 213.59
2437 533 290.00 1614.00 0.00 214.12 214.12
2441 533 290.00 1618.00 0.00 214.65 214.65
2445 533 290.00 1622.00 0.00 215.18 215.18
2449 533 290.00 1626.00 0.00 215.71 215.71
2453 533 290.00 1630.00 0.00 216.24 216.24
2457 533 290.00 1634.00 0.00 216.77 216.77
2461 533 290.00 1638.00 0.00 217.30 217.30
2465 533 290.00 1642.00 0.00 217.83 217.83
2469 533 290.00 1646.00 0.00 218.36 218.36
2473 533 290.00 1650.00 0.00 218.89 218.89
2477 533 290.00 1654.00 0.00 219.42 219.42
2481 533 290.00 1658.00 0.00 219.95 219.95
2485 533 290.00 1662.00 0.00 220.48 220.48
2489 533 290.00 1666.00 0.00 221.01 221.01
2493 533 290.00 1670.00 0.00 221.54 221.54
2497 533 290.00 1674.00 0.00 222.07 222.07
2501 533 290.00 1678.00 0.00 222.60 222.60
2505 533 290.00 1682.00 0.00 223.13 223.13
2509 533 290.00 1686.00 0.00 223.66 223.66
2513 533 290.00 1690.00 0.00 224.19 224.19
2517 533 290.00 1694.00 0.00 224.72 224.72
2521 533 290.00 1698.00 0.00 225.25 225.25
2525 533 290.00 1702.00 0.00 225.78 225.78
2529 533 290.00 1706.00 0.00 226.31 226.31
2533 533 290.00 1710.00 0.00 226.84 226.84
2537 533 290.00 1714.00 0.00 227.37 227.37
2541 533 290.00 1718.00 0.00 227.90 227.90
2545 533 290.00 1722.00 0.00 228.43 228.43
2549 533 290.00 1726.00 0.00 228.96 228.96
2553 533 290.00 1730.00 0.00 229.49 229.49
2557 533 290.00 1734.00 0.00 230.02 230.02
2561 533 290.00 1738.00 0.00 230.55 230.55
2565 533 290.00 1742.00 0.00 231.08 231.08
2569 533 290.00 1746.00 0.00 231.61 231.61
2573 533 290.00 1750.00 0.00 232.14 232.14
2577 533 290.00 1754.00 0.00 232.67 232.67
2581 533 290.00 1758.00 0.00 233.20 233.20
Page 206
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter M
2585 533 290.00 1762.00 0.00 233.73 233.73
2589 533 290.00 1766.00 0.00 234.26 234.26
2593 533 290.00 1770.00 0.00 234.79 234.79
2597 533 290.00 1774.00 0.00 235.32 235.32
2601 533 290.00 1778.00 0.00 235.85 235.85
2605 533 290.00 1782.00 0.00 236.38 236.38
2609 533 290.00 1786.00 0.00 236.91 236.91
2613 533 290.00 1790.00 0.00 237.44 237.44
2617 533 290.00 1794.00 0.00 237.97 237.97
2621 533 290.00 1798.00 0.00 238.50 238.50
2625 533 290.00 1802.00 0.00 239.03 239.03
2629 533 290.00 1806.00 0.00 239.56 239.56
2633 533 290.00 1810.00 0.00 240.09 240.09
2637 533 290.00 1814.00 0.00 240.62 240.62
2641 533 290.00 1818.00 0.00 241.15 241.15
2645 533 290.00 1822.00 0.00 241.68 241.68
2649 533 290.00 1826.00 0.00 242.21 242.21
2653 533 290.00 1830.00 0.00 242.74 242.74
2657 533 290.00 1834.00 0.00 243.27 243.27
2661 533 290.00 1838.00 0.00 243.80 243.80
2665 533 290.00 1842.00 0.00 244.33 244.33
2669 533 290.00 1846.00 0.00 244.86 244.86
2673 533 290.00 1850.00 0.00 245.39 245.39
2677 533 290.00 1854.00 0.00 245.92 245.92
2681 533 290.00 1858.00 0.00 246.45 246.45
2685 533 290.00 1862.00 0.00 246.98 246.98
2689 533 290.00 1866.00 0.00 247.51 247.51
2693 533 290.00 1870.00 0.00 248.04 248.04
2697 533 290.00 1874.00 0.00 248.57 248.57
2701 533 290.00 1878.00 0.00 249.10 249.10
2705 533 290.00 1882.00 0.00 249.63 249.63
2709 533 290.00 1886.00 0.00 250.16 250.16
2713 533 290.00 1890.00 0.00 250.69 250.69
2717 533 290.00 1894.00 0.00 251.22 251.22
2721 533 290.00 1898.00 0.00 251.75 251.75
2725 533 290.00 1902.00 0.00 252.28 252.28
2729 533 290.00 1906.00 0.00 252.81 252.81
2733 533 290.00 1910.00 0.00 253.34 253.34
2737 533 290.00 1914.00 0.00 253.87 253.87
2741 533 290.00 1918.00 0.00 254.40 254.40
2745 533 290.00 1922.00 0.00 254.93 254.93
2749 533 290.00 1926.00 0.00 255.46 255.46
2753 533 290.00 1930.00 0.00 255.99 255.99
2757 533 290.00 1934.00 0.00 256.52 256.52
2761 533 290.00 1938.00 0.00 257.05 257.05
2765 533 290.00 1942.00 0.00 257.58 257.58
2769 533 290.00 1946.00 0.00 258.11 258.11
2773 533 290.00 1950.00 0.00 258.64 258.64
2777 533 290.00 1954.00 0.00 259.17 259.17
2781 533 290.00 1958.00 0.00 259.70 259.70
2785 533 290.00 1962.00 0.00 260.23 260.23
2789 533 290.00 1966.00 0.00 260.76 260.76
2793 533 290.00 1970.00 0.00 261.29 261.29
2797 533 290.00 1974.00 0.00 261.82 261.82
2801 533 290.00 1978.00 0.00 262.35 262.35
Page 207
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
2805 533 290.00 1982.00 0.00 262.88 262.88
2809 533 290.00 1986.00 0.00 263.41 263.41
2813 533 290.00 1990.00 0.00 263.94 263.94
2817 533 290.00 1994.00 0.00 264.47 264.47
2821 533 290.00 1998.00 0.00 265.00 265.00
2825 533 290.00 2002.00 0.00 265.53 265.53
2829 533 290.00 2006.00 0.00 266.06 266.06
2833 533 290.00 2010.00 0.00 266.59 266.59
2837 533 290.00 2014.00 0.00 267.12 267.12
2841 533 290.00 2018.00 0.00 267.65 267.65
2845 533 290.00 2022.00 0.00 268.18 268.18
2849 533 290.00 2026.00 0.00 268.71 268.71
2853 533 290.00 2030.00 0.00 269.24 269.24
2857 533 290.00 2034.00 0.00 269.77 269.77
2861 533 290.00 2038.00 0.00 270.30 270.30
2865 533 290.00 2042.00 0.00 270.83 270.83
2869 533 290.00 2046.00 0.00 271.36 271.36
2873 533 290.00 2050.00 0.00 271.89 271.89
2877 533 290.00 2054.00 0.00 272.42 272.42
2881 533 290.00 2058.00 0.00 272.95 272.95
2885 533 290.00 2062.00 0.00 273.48 273.48
2889 533 290.00 2066.00 0.00 274.01 274.01
2893 533 290.00 2070.00 0.00 274.54 274.54
2897 533 290.00 2074.00 0.00 275.07 275.07
2901 533 290.00 2078.00 0.00 275.60 275.60
2905 533 290.00 2082.00 0.00 276.13 276.13
2909 533 290.00 2086.00 0.00 276.66 276.66
2913 533 290.00 2090.00 0.00 277.19 277.19
2917 533 290.00 2094.00 0.00 277.72 277.72
2921 533 290.00 2098.00 0.00 278.25 278.25
2925 533 290.00 2102.00 0.00 278.78 278.78
2929 533 290.00 2106.00 0.00 279.31 279.31
2933 533 290.00 2110.00 0.00 279.84 279.84
2937 533 290.00 2114.00 0.00 280.37 280.37
2941 533 290.00 2118.00 0.00 280.90 280.90
2945 533 290.00 2122.00 0.00 281.43 281.43
2949 533 290.00 2126.00 0.00 281.96 281.96
2953 533 290.00 2130.00 0.00 282.49 282.49
2957 533 290.00 2134.00 0.00 283.02 283.02
2961 533 290.00 2138.00 0.00 283.55 283.55
2965 533 290.00 2142.00 0.00 284.08 284.08
2969 533 290.00 2146.00 0.00 284.61 284.61
2973 533 290.00 2150.00 0.00 285.14 285.14
2977 533 290.00 2154.00 0.00 285.67 285.67
2981 533 290.00 2158.00 0.00 286.20 286.20
2985 533 290.00 2162.00 0.00 286.73 286.73
2989 533 290.00 2166.00 0.00 287.26 287.26
2993 533 290.00 2170.00 0.00 287.79 287.79
2997 533 290.00 2174.00 0.00 288.32 288.32
3001 533 290.00 2178.00 0.00 288.85 288.85
3005 533 290.00 2182.00 0.00 289.38 289.38
3009 533 290.00 2186.00 0.00 289.91 289.91
3013 533 290.00 2190.00 0.00 290.44 290.44
3017 533 290.00 2194.00 0.00 290.97 290.97
3021 533 290.00 2198.00 0.00 291.50 291.50
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3025 533 290.00 2202.00 0.00 292.03 292.03
3029 533 290.00 2206.00 0.00 292.56 292.56
3033 533 290.00 2210.00 0.00 293.09 293.09
3037 533 290.00 2214.00 0.00 293.62 293.62
3041 533 290.00 2218.00 0.00 294.15 294.15
3045 533 290.00 2222.00 0.00 294.68 294.68
3049 533 290.00 2226.00 0.00 295.21 295.21
3053 533 290.00 2230.00 0.00 295.74 295.74
3057 533 290.00 2234.00 0.00 296.27 296.27
3061 533 290.00 2238.00 0.00 296.80 296.80
3065 533 290.00 2242.00 0.00 297.33 297.33
3069 533 290.00 2246.00 0.00 297.86 297.86
3073 533 290.00 2250.00 0.00 298.39 298.39
3077 533 290.00 2254.00 0.00 298.92 298.92
3081 533 290.00 2258.00 0.00 299.45 299.45
3085 533 290.00 2262.00 0.00 299.98 299.98
3089 533 290.00 2266.00 0.00 300.51 300.51
3093 533 290.00 2270.00 0.00 301.04 301.04
3097 533 290.00 2274.00 0.00 301.57 301.57
3101 533 290.00 2278.00 0.00 302.10 302.10
3105 533 290.00 2282.00 0.00 302.63 302.63
3109 533 290.00 2286.00 0.00 303.16 303.16
3113 533 290.00 2290.00 0.00 303.69 303.69
3117 533 290.00 2294.00 0.00 304.22 304.22
3121 533 290.00 2298.00 0.00 304.75 304.75
3125 533 290.00 2302.00 0.00 305.28 305.28
3129 533 290.00 2306.00 0.00 305.81 305.81
3133 533 290.00 2310.00 0.00 306.34 306.34
3137 533 290.00 2314.00 0.00 306.87 306.87
3141 533 290.00 2318.00 0.00 307.40 307.40
3145 533 290.00 2322.00 0.00 307.93 307.93
3149 533 290.00 2326.00 0.00 308.46 308.46
3153 533 290.00 2330.00 0.00 308.99 308.99
3157 533 290.00 2334.00 0.00 309.52 309.52
3161 533 290.00 2338.00 0.00 310.05 310.05
3165 533 290.00 2342.00 0.00 310.58 310.58
3169 533 290.00 2346.00 0.00 311.11 311.11
3173 533 290.00 2350.00 0.00 311.64 311.64
3177 533 290.00 2354.00 0.00 312.17 312.17
3181 533 290.00 2358.00 0.00 312.70 312.70
3185 533 290.00 2362.00 0.00 313.23 313.23
3189 533 290.00 2366.00 0.00 313.76 313.76
3193 533 290.00 2370.00 0.00 314.29 314.29
3197 533 290.00 2374.00 0.00 314.82 314.82
3201 533 290.00 2378.00 0.00 315.35 315.35
3205 533 290.00 2382.00 0.00 315.88 315.88
3209 533 290.00 2386.00 0.00 316.41 316.41
3213 533 290.00 2390.00 0.00 316.94 316.94
3217 533 290.00 2394.00 0.00 317.47 317.47
3221 533 290.00 2398.00 0.00 318.00 318.00
3225 533 290.00 2402.00 0.00 318.53 318.53
3229 533 290.00 2406.00 0.00 319.06 319.06
3233 533 290.00 2410.00 0.00 319.59 319.59
3237 533 290.00 2414.00 0.00 320.12 320.12
3241 533 290.00 2418.00 0.00 320.65 320.65
Page 208
Page 209
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter MMonthly table
3245 533 290.00 2422.00 0.00 321.18 321.18
3249 533 290.00 2426.00 0.00 321.71 321.71
3253 533 290.00 2430.00 0.00 322.24 322.24
3257 533 290.00 2434.00 0.00 322.77 322.77
3261 533 290.00 2438.00 0.00 323.30 323.30
3265 533 290.00 2442.00 0.00 323.83 323.83
3269 533 290.00 2446.00 0.00 324.36 324.36
3273 533 290.00 2450.00 0.00 324.89 324.89
3277 533 290.00 2454.00 0.00 325.42 325.42
3281 533 290.00 2458.00 0.00 325.95 325.95
3285 533 290.00 2462.00 0.00 326.48 326.48
3289 533 290.00 2466.00 0.00 327.01 327.01
3293 533 290.00 2470.00 0.00 327.54 327.54
3297 533 290.00 2474.00 0.00 328.07 328.07
3301 533 290.00 2478.00 0.00 328.60 328.60
3305 533 290.00 2482.00 0.00 329.13 329.13
3309 533 290.00 2486.00 0.00 329.66 329.66
3313 533 290.00 2490.00 0.00 330.19 330.19
3317 533 290.00 2494.00 0.00 330.72 330.72
3321 533 290.00 2498.00 0.00 331.25 331.25
3325 533 290.00 2502.00 0.00 331.78 331.78
3329 533 290.00 2506.00 0.00 332.31 332.31
3333 533 290.00 2510.00 0.00 332.84 332.84
3337 533 290.00 2514.00 0.00 333.37 333.37
3341 533 290.00 2518.00 0.00 333.90 333.90
3345 533 290.00 2522.00 0.00 334.43 334.43
3349 533 290.00 2526.00 0.00 334.96 334.96
3353 533 290.00 2530.00 0.00 335.49 335.49
3357 533 290.00 2534.00 0.00 336.02 336.02
3361 533 290.00 2538.00 0.00 336.55 336.55
3365 533 290.00 2542.00 0.00 337.08 337.08
3369 533 290.00 2546.00 0.00 337.61 337.61
3373 533 290.00 2550.00 0.00 338.14 338.14
3377 533 290.00 2554.00 0.00 338.67 338.67
3381 533 290.00 2558.00 0.00 339.20 339.20
3385 533 290.00 2562.00 0.00 339.73 339.73
3389 533 290.00 2566.00 0.00 340.26 340.26
3393 533 290.00 2570.00 0.00 340.79 340.79
3397 533 290.00 2574.00 0.00 341.32 341.32
3401 533 290.00 2578.00 0.00 341.85 341.85
3405 533 290.00 2582.00 0.00 342.38 342.38
3409 533 290.00 2586.00 0.00 342.91 342.91
3413 533 290.00 2590.00 0.00 343.44 343.44
3417 533 290.00 2594.00 0.00 343.97 343.97
3421 533 290.00 2598.00 0.00 344.50 344.50
3425 533 290.00 2602.00 0.00 345.03 345.03
3429 533 290.00 2606.00 0.00 345.56 345.56
3433 533 290.00 2610.00 0.00 346.09 346.09
3437 533 290.00 2614.00 0.00 346.62 346.62
3441 533 290.00 2618.00 0.00 347.15 347.15
3445 533 290.00 2622.00 0.00 347.68 347.68
3449 533 290.00 2626.00 0.00 348.21 348.21
3453 533 290.00 2630.00 0.00 348.74 348.74
3457 533 290.00 2634.00 0.00 349.27 349.27
3461 533 290.00 2638.00 0.00 349.80 349.80
Monthly tableTable letter M
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3465 533 290.00 2642.00 0.00 350.33 350.33
3469 533 290.00 2646.00 0.00 350.86 350.86
3473 533 290.00 2650.00 0.00 351.39 351.39
3477 533 290.00 2654.00 0.00 351.92 351.92
3481 533 290.00 2658.00 0.00 352.45 352.45
3485 533 290.00 2662.00 0.00 352.98 352.98
3489 533 290.00 2666.00 0.00 353.51 353.51
3493 533 290.00 2670.00 0.00 354.04 354.04
3497 533 290.00 2674.00 0.00 354.57 354.57
3501 533 290.00 2678.00 0.00 355.10 355.10
3505 533 290.00 2682.00 0.00 355.63 355.63
3509 533 290.00 2686.00 0.00 356.16 356.16
3513 533 290.00 2690.00 0.00 356.69 356.69
3517 533 290.00 2694.00 0.00 357.22 357.22
3521 533 290.00 2698.00 0.00 357.75 357.75
3525 533 290.00 2702.00 0.00 358.28 358.28
3529 533 290.00 2706.00 0.00 358.81 358.81
3533 533 290.00 2710.00 0.00 359.34 359.34
3537 533 290.00 2714.00 0.00 359.87 359.87
3541 533 290.00 2718.00 0.00 360.40 360.40
3545 533 290.00 2722.00 0.00 360.93 360.93
3549 533 290.00 2726.00 0.00 361.46 361.46
3553 533 290.00 2730.00 0.00 361.99 361.99
3557 533 290.00 2734.00 0.00 362.52 362.52
3561 533 290.00 2738.00 0.00 363.05 363.05
3565 533 290.00 2742.00 0.00 363.58 363.58
3569 533 290.00 2746.00 0.00 364.11 364.11
3573 533 290.00 2750.00 0.00 364.64 364.64
3577 533 290.00 2754.00 0.00 365.17 365.17
3581 533 290.00 2758.00 0.00 365.70 365.70
3585 533 290.00 2762.00 0.00 366.23 366.23
3589 533 290.00 2766.00 0.00 366.76 366.76
3593 533 290.00 2770.00 0.00 367.29 367.29
3597 533 290.00 2774.00 0.00 367.82 367.82
3601 533 290.00 2778.00 0.00 368.35 368.35
3605 533 290.00 2782.00 0.00 368.88 368.88
3609 533 290.00 2786.00 0.00 369.41 369.41
3613 533 290.00 2790.00 0.00 369.94 369.94
3617 533 290.00 2794.00 0.00 370.47 370.47
3621 533 290.00 2798.00 0.00 371.00 371.00
3625 533 290.00 2802.00 0.00 371.53 371.53
3629 533 290.00 2806.00 0.00 372.06 372.06
3633 533 290.00 2810.00 0.00 372.59 372.59
3637 533 290.00 2814.00 0.00 373.12 373.12
3641 533 290.00 2818.00 0.00 373.65 373.65
3645 533 290.00 2822.00 0.00 374.18 374.18
3649 533 290.00 2826.00 0.00 374.71 374.71
3653 533 290.00 2830.00 0.00 375.24 375.24
3657 533 290.00 2834.00 0.00 375.77 375.77
3661 533 290.00 2838.00 0.00 376.30 376.30
3665 533 290.00 2842.00 0.00 376.83 376.83
3669 533 290.00 2846.00 0.00 377.36 377.36
3673 533 290.00 2850.00 0.00 377.89 377.89
3677 533 290.00 2854.00 0.00 378.42 378.42
3681 533 290.00 2858.00 0.00 378.95 378.95
Page 210
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3685 533 290.00 2862.00 0.00 379.48 379.48
3689 533 290.00 2866.00 0.00 380.01 380.01
3693 533 290.00 2870.00 0.00 380.54 380.54
3697 533 290.00 2874.00 0.00 381.07 381.07
3701 533 290.00 2878.00 0.00 381.60 381.60
3705 533 290.00 2882.00 0.00 382.13 382.13
3709 533 290.00 2886.00 0.00 382.66 382.66
3713 533 290.00 2890.00 0.00 383.19 383.19
3717 533 290.00 2894.00 0.00 383.72 383.72
3721 533 290.00 2898.00 0.00 384.25 384.25
3725 533 290.00 2902.00 0.00 384.78 384.78
3729 533 290.00 2906.00 0.00 385.31 385.31
3733 533 290.00 2910.00 0.00 385.84 385.84
3737 533 290.00 2914.00 0.00 386.37 386.37
3741 533 290.00 2918.00 0.00 386.90 386.90
3745 533 290.00 2922.00 0.00 387.43 387.43
3749 533 290.00 2926.00 0.00 387.96 387.96
3753 533 290.00 2930.00 0.00 388.49 388.49
3757 533 290.00 2934.00 0.00 389.02 389.02
3761 533 290.00 2938.00 0.00 389.55 389.55
3765 533 290.00 2942.00 0.00 390.08 390.08
3769 533 290.00 2946.00 0.00 390.61 390.61
3773 533 290.00 2950.00 0.00 391.14 391.14
3777 533 290.00 2954.00 0.00 391.67 391.67
3781 533 290.00 2958.00 0.00 392.20 392.20
3785 533 290.00 2962.00 0.00 392.73 392.73
3789 533 290.00 2966.00 0.00 393.26 393.26
3793 533 290.00 2970.00 0.00 393.79 393.79
3797 533 290.00 2974.00 0.00 394.32 394.32
3801 533 290.00 2978.00 0.00 394.85 394.85
3805 533 290.00 2982.00 0.00 395.38 395.38
3809 533 290.00 2986.00 0.00 395.91 395.91
3813 533 290.00 2990.00 0.00 396.44 396.44
3817 533 290.00 2994.00 0.00 396.97 396.97
3821 533 290.00 2998.00 0.00 397.50 397.50
3825 533 290.00 3002.00 0.00 398.03 398.03
3829 533 290.00 3006.00 0.00 398.56 398.56
3833 533 290.00 3010.00 0.00 399.09 399.09
3837 533 290.00 3014.00 0.00 399.62 399.62
3841 533 290.00 3018.00 0.00 400.15 400.15
3845 533 290.00 3022.00 0.00 400.68 400.68
3849 533 290.00 3026.00 0.00 401.21 401.21
3853 533 290.00 3030.00 0.00 401.74 401.74
3857 533 290.00 3034.00 0.00 402.27 402.27
3861 533 290.00 3038.00 0.00 402.80 402.80
3865 533 290.00 3042.00 0.00 403.33 403.33
3869 533 290.00 3046.00 0.00 403.86 403.86
3873 533 290.00 3050.00 0.00 404.39 404.39
3877 533 290.00 3054.00 0.00 404.92 404.92
3881 533 290.00 3058.00 0.00 405.45 405.45
3885 533 290.00 3062.00 0.00 405.98 405.98
3889 533 290.00 3066.00 0.00 406.51 406.51
3893 533 290.00 3070.00 0.00 407.04 407.04
3897 533 290.00 3074.00 0.00 407.57 407.57
3901 533 290.00 3078.00 0.00 408.10 408.10
Monthly table Table letter M
Page 211
Page 212
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter M
3905 533 290.00 3082.00 0.00 408.63 408.63
3909 533 290.00 3086.00 0.00 409.16 409.16
3913 533 290.00 3090.00 0.00 409.69 409.69
3917 533 290.00 3094.00 0.00 410.22 410.22
3921 533 290.00 3098.00 0.00 410.75 410.75
3925 533 290.00 3102.00 0.00 411.28 411.28
3929 533 290.00 3106.00 0.00 411.81 411.81
3933 533 290.00 3110.00 0.00 412.34 412.34
3937 533 290.00 3114.00 0.00 412.87 412.87
3941 533 290.00 3118.00 0.00 413.40 413.40
3945 533 290.00 3122.00 0.00 413.93 413.93
3949 533 290.00 3126.00 0.00 414.46 414.46
3953 533 290.00 3130.00 0.00 414.99 414.99
3957 533 290.00 3134.00 0.00 415.52 415.52
3961 533 290.00 3138.00 0.00 416.05 416.05
3965 533 290.00 3142.00 0.00 416.58 416.58
3969 533 290.00 3146.00 0.00 417.11 417.11
3973 533 290.00 3150.00 0.00 417.64 417.64
3977 533 290.00 3154.00 0.00 418.17 418.17
3981 533 290.00 3158.00 0.00 418.70 418.70
3985 533 290.00 3162.00 0.00 419.23 419.23
3989 533 290.00 3166.00 0.00 419.76 419.76
3993 533 290.00 3170.00 0.00 420.29 420.29
3997 533 290.00 3174.00 0.00 420.82 420.82
4001 533 290.00 3178.00 0.00 421.35 421.35
4005 533 290.00 3182.00 0.00 421.88 421.88
4009 533 290.00 3186.00 0.00 422.41 422.41
4013 533 290.00 3190.00 0.00 422.94 422.94
4017 533 290.00 3194.00 0.00 423.47 423.47
4021 533 290.00 3198.00 0.00 424.00 424.00
4025 533 290.00 3202.00 0.00 424.53 424.53
4029 533 290.00 3206.00 0.00 425.06 425.06
4033 533 290.00 3210.00 0.00 425.59 425.59
4037 533 290.00 3214.00 0.00 426.12 426.12
4041 533 290.00 3218.00 0.00 426.65 426.65
4045 533 290.00 3222.00 0.00 427.18 427.18
4049 533 290.00 3226.00 0.00 427.71 427.71
4053 533 290.00 3230.00 0.00 428.24 428.24
4057 533 290.00 3234.00 0.00 428.77 428.77
4061 533 290.00 3238.00 0.00 429.30 429.30
4065 533 290.00 3242.00 0.00 429.83 429.83
4069 533 290.00 3246.00 0.00 430.36 430.36
4073 533 290.00 3250.00 0.00 430.89 430.89
4077 533 290.00 3254.00 0.00 431.42 431.42
4081 533 290.00 3258.00 0.00 431.95 431.95
4085 533 290.00 3262.00 0.00 432.48 432.48
4089 533 290.00 3266.00 0.00 433.01 433.01
4093 533 290.00 3270.00 0.00 433.54 433.54
4097 533 290.00 3274.00 0.00 434.07 434.07
4101 533 290.00 3278.00 0.00 434.60 434.60
4105 533 290.00 3282.00 0.00 435.13 435.13
4109 533 290.00 3286.00 0.00 435.66 435.66
4113 533 290.00 3290.00 0.00 436.19 436.19
4117 533 290.00 3294.00 0.00 436.72 436.72
4121 533 290.00 3298.00 0.00 437.25 437.25
Page 213
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282
Monthly tableTable letter M
4125 533 290.00 3302.00 0.00 437.78 437.78
4129 533 290.00 3306.00 0.00 438.31 438.31
4133 533 290.00 3310.00 0.00 438.84 438.84
4137 533 290.00 3314.00 0.00 439.37 439.37
4141 533 290.00 3318.00 0.00 439.90 439.90
4145 533 290.00 3322.00 0.00 440.43 440.43
4149 533 290.00 3326.00 0.00 440.96 440.96
4153 533 290.00 3330.00 0.00 441.49 441.49
4157 533 290.00 3334.00 0.00 442.02 442.02
4161 533 290.00 3338.00 0.00 442.55 442.55
4165 533 290.00 3342.00 0.00 443.08 443.08
4169 533 290.00 3346.00 0.00 443.61 443.61
4173 533 290.00 3350.00 0.00 444.14 444.14
4177 533 290.00 3354.00 0.00 444.67 444.67
4181 533 290.00 3358.00 0.00 445.20 445.20
4185 533 290.00 3362.00 0.00 445.73 445.73
4189 533 290.00 3366.00 0.00 445.99 445.99
Page 214
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entries on form RT11
Table letter V
Use this table for all employees aged 21 or over and
under State Pension age and Apprentices who are
aged over 25 whose employer is eligible to claim
Veterans employer NIC relief.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswhoareaged21oroverandunderState
Pension age (go to Table letter A)
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employees on an Approved Apprenticeship scheme
under the age of 25 (go to Table letter H)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief (go to
Table letter L)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘V’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeachtable
show steps between the LEL and the UEL.
The NICs liability for each step, with the exception of
the LEL, ST, PT, UEL and UST is worked out at the
mid-pointofthestepssoyouandyouremployeemay
pay slightly more or less than if you used the exact
percentage method.
Weekly table for standard rate NICs where
employer is eligible to claim Veterans employer
NIC relief for use from 6 April 2022 to 5 April 2023
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
Page 215
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.00 0.00 0.00
177 123 54.00 0.00 0.00 0.00 0.00
178 123 55.00 0.00 0.00 0.00 0.00
179 123 56.00 0.00 0.00 0.00 0.00
180 123 57.00 0.00 0.00 0.00 0.00
181 123 58.00 0.00 0.00 0.00 0.00
182 123 59.00 0.00 0.00 0.00 0.00
183 123 60.00 0.00 0.00 0.00 0.00
184 123 61.00 0.00 0.00 0.00 0.00
185 123 62.00 0.00 0.00 0.00 0.00
186 123 63.00 0.00 0.00 0.00 0.00
187 123 64.00 0.00 0.00 0.00 0.00
188 123 65.00 0.00 0.00 0.00 0.00
189 123 66.00 0.00 0.00 0.00 0.00
190 123 67.00 0.00 0.00 0.00 0.00
191 123 67.00 1.00 0.00 0.20 0.20
192 123 67.00 2.00 0.00 0.33 0.33
193 123 67.00 3.00 0.00 0.46 0.46
194 123 67.00 4.00 0.00 0.60 0.60
195 123 67.00 5.00 0.00 0.73 0.73
196 123 67.00 6.00 0.00 0.86 0.86
197 123 67.00 7.00 0.00 0.99 0.99
Page 216
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
198 123 67.00 8.00 0.00 1.13 1.13
199 123 67.00 9.00 0.00 1.26 1.26
200 123 67.00 10.00 0.00 1.39 1.39
201 123 67.00 11.00 0.00 1.52 1.52
202 123 67.00 12.00 0.00 1.66 1.66
203 123 67.00 13.00 0.00 1.79 1.79
204 123 67.00 14.00 0.00 1.92 1.92
205 123 67.00 15.00 0.00 2.05 2.05
206 123 67.00 16.00 0.00 2.19 2.19
207 123 67.00 17.00 0.00 2.32 2.32
208 123 67.00 18.00 0.00 2.45 2.45
209 123 67.00 19.00 0.00 2.58 2.58
210 123 67.00 20.00 0.00 2.72 2.72
211 123 67.00 21.00 0.00 2.85 2.85
212 123 67.00 22.00 0.00 2.98 2.98
213 123 67.00 23.00 0.00 3.11 3.11
214 123 67.00 24.00 0.00 3.25 3.25
215 123 67.00 25.00 0.00 3.38 3.38
216 123 67.00 26.00 0.00 3.51 3.51
217 123 67.00 27.00 0.00 3.64 3.64
218 123 67.00 28.00 0.00 3.78 3.78
219 123 67.00 29.00 0.00 3.91 3.91
220 123 67.00 30.00 0.00 4.04 4.04
221 123 67.00 31.00 0.00 4.17 4.17
222 123 67.00 32.00 0.00 4.31 4.31
223 123 67.00 33.00 0.00 4.44 4.44
224 123 67.00 34.00 0.00 4.57 4.57
225 123 67.00 35.00 0.00 4.70 4.70
226 123 67.00 36.00 0.00 4.84 4.84
227 123 67.00 37.00 0.00 4.97 4.97
228 123 67.00 38.00 0.00 5.10 5.10
229 123 67.00 39.00 0.00 5.23 5.23
230 123 67.00 40.00 0.00 5.37 5.37
231 123 67.00 41.00 0.00 5.50 5.50
232 123 67.00 42.00 0.00 5.63 5.63
233 123 67.00 43.00 0.00 5.76 5.76
234 123 67.00 44.00 0.00 5.90 5.90
235 123 67.00 45.00 0.00 6.03 6.03
236 123 67.00 46.00 0.00 6.16 6.16
237 123 67.00 47.00 0.00 6.29 6.29
238 123 67.00 48.00 0.00 6.43 6.43
239 123 67.00 49.00 0.00 6.56 6.56
240 123 67.00 50.00 0.00 6.69 6.69
241 123 67.00 51.00 0.00 6.82 6.82
242 123 67.00 52.00 0.00 6.96 6.96
243 123 67.00 53.00 0.00 7.09 7.09
244 123 67.00 54.00 0.00 7.22 7.22
245 123 67.00 55.00 0.00 7.35 7.35
246 123 67.00 56.00 0.00 7.49 7.49
247 123 67.00 57.00 0.00 7.62 7.62
248 123 67.00 58.00 0.00 7.75 7.75
249 123 67.00 59.00 0.00 7.88 7.88
250 123 67.00 60.00 0.00 8.02 8.02
251 123 67.00 61.00 0.00 8.15 8.15
252 123 67.00 62.00 0.00 8.28 8.28
Page 217
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
253 123 67.00 63.00 0.00 8.41 8.41
254 123 67.00 64.00 0.00 8.55 8.55
255 123 67.00 65.00 0.00 8.68 8.68
256 123 67.00 66.00 0.00 8.81 8.81
257 123 67.00 67.00 0.00 8.94 8.94
258 123 67.00 68.00 0.00 9.08 9.08
259 123 67.00 69.00 0.00 9.21 9.21
260 123 67.00 70.00 0.00 9.34 9.34
261 123 67.00 71.00 0.00 9.47 9.47
262 123 67.00 72.00 0.00 9.61 9.61
263 123 67.00 73.00 0.00 9.74 9.74
264 123 67.00 74.00 0.00 9.87 9.87
265 123 67.00 75.00 0.00 10.00 10.00
266 123 67.00 76.00 0.00 10.14 10.14
267 123 67.00 77.00 0.00 10.27 10.27
268 123 67.00 78.00 0.00 10.40 10.40
269 123 67.00 79.00 0.00 10.53 10.53
270 123 67.00 80.00 0.00 10.67 10.67
271 123 67.00 81.00 0.00 10.80 10.80
272 123 67.00 82.00 0.00 10.93 10.93
273 123 67.00 83.00 0.00 11.06 11.06
274 123 67.00 84.00 0.00 11.20 11.20
275 123 67.00 85.00 0.00 11.33 11.33
276 123 67.00 86.00 0.00 11.46 11.46
277 123 67.00 87.00 0.00 11.59 11.59
278 123 67.00 88.00 0.00 11.73 11.73
279 123 67.00 89.00 0.00 11.86 11.86
280 123 67.00 90.00 0.00 11.99 11.99
281 123 67.00 91.00 0.00 12.12 12.12
282 123 67.00 92.00 0.00 12.26 12.26
283 123 67.00 93.00 0.00 12.39 12.39
284 123 67.00 94.00 0.00 12.52 12.52
285 123 67.00 95.00 0.00 12.65 12.65
286 123 67.00 96.00 0.00 12.79 12.79
287 123 67.00 97.00 0.00 12.92 12.92
288 123 67.00 98.00 0.00 13.05 13.05
289 123 67.00 99.00 0.00 13.18 13.18
290 123 67.00 100.00 0.00 13.32 13.32
291 123 67.00 101.00 0.00 13.45 13.45
292 123 67.00 102.00 0.00 13.58 13.58
293 123 67.00 103.00 0.00 13.71 13.71
294 123 67.00 104.00 0.00 13.85 13.85
295 123 67.00 105.00 0.00 13.98 13.98
296 123 67.00 106.00 0.00 14.11 14.11
297 123 67.00 107.00 0.00 14.24 14.24
298 123 67.00 108.00 0.00 14.38 14.38
299 123 67.00 109.00 0.00 14.51 14.51
300 123 67.00 110.00 0.00 14.64 14.64
301 123 67.00 111.00 0.00 14.77 14.77
302 123 67.00 112.00 0.00 14.91 14.91
303 123 67.00 113.00 0.00 15.04 15.04
304 123 67.00 114.00 0.00 15.17 15.17
305 123 67.00 115.00 0.00 15.30 15.30
306 123 67.00 116.00 0.00 15.44 15.44
307 123 67.00 117.00 0.00 15.57 15.57
Page 218
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
308 123 67.00 118.00 0.00 15.70 15.70
309 123 67.00 119.00 0.00 15.83 15.83
310 123 67.00 120.00 0.00 15.97 15.97
311 123 67.00 121.00 0.00 16.10 16.10
312 123 67.00 122.00 0.00 16.23 16.23
313 123 67.00 123.00 0.00 16.36 16.36
314 123 67.00 124.00 0.00 16.50 16.50
315 123 67.00 125.00 0.00 16.63 16.63
316 123 67.00 126.00 0.00 16.76 16.76
317 123 67.00 127.00 0.00 16.89 16.89
318 123 67.00 128.00 0.00 17.03 17.03
319 123 67.00 129.00 0.00 17.16 17.16
320 123 67.00 130.00 0.00 17.29 17.29
321 123 67.00 131.00 0.00 17.42 17.42
322 123 67.00 132.00 0.00 17.56 17.56
323 123 67.00 133.00 0.00 17.69 17.69
324 123 67.00 134.00 0.00 17.82 17.82
325 123 67.00 135.00 0.00 17.95 17.95
326 123 67.00 136.00 0.00 18.09 18.09
327 123 67.00 137.00 0.00 18.22 18.22
328 123 67.00 138.00 0.00 18.35 18.35
329 123 67.00 139.00 0.00 18.48 18.48
330 123 67.00 140.00 0.00 18.62 18.62
331 123 67.00 141.00 0.00 18.75 18.75
332 123 67.00 142.00 0.00 18.88 18.88
333 123 67.00 143.00 0.00 19.01 19.01
334 123 67.00 144.00 0.00 19.15 19.15
335 123 67.00 145.00 0.00 19.28 19.28
336 123 67.00 146.00 0.00 19.41 19.41
337 123 67.00 147.00 0.00 19.54 19.54
338 123 67.00 148.00 0.00 19.68 19.68
339 123 67.00 149.00 0.00 19.81 19.81
340 123 67.00 150.00 0.00 19.94 19.94
341 123 67.00 151.00 0.00 20.07 20.07
342 123 67.00 152.00 0.00 20.21 20.21
343 123 67.00 153.00 0.00 20.34 20.34
344 123 67.00 154.00 0.00 20.47 20.47
345 123 67.00 155.00 0.00 20.60 20.60
346 123 67.00 156.00 0.00 20.74 20.74
347 123 67.00 157.00 0.00 20.87 20.87
348 123 67.00 158.00 0.00 21.00 21.00
349 123 67.00 159.00 0.00 21.13 21.13
350 123 67.00 160.00 0.00 21.27 21.27
351 123 67.00 161.00 0.00 21.40 21.40
352 123 67.00 162.00 0.00 21.53 21.53
353 123 67.00 163.00 0.00 21.66 21.66
354 123 67.00 164.00 0.00 21.80 21.80
355 123 67.00 165.00 0.00 21.93 21.93
356 123 67.00 166.00 0.00 22.06 22.06
357 123 67.00 167.00 0.00 22.19 22.19
358 123 67.00 168.00 0.00 22.33 22.33
359 123 67.00 169.00 0.00 22.46 22.46
360 123 67.00 170.00 0.00 22.59 22.59
361 123 67.00 171.00 0.00 22.72 22.72
362 123 67.00 172.00 0.00 22.86 22.86
Page 219
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
363 123 67.00 173.00 0.00 22.99 22.99
364 123 67.00 174.00 0.00 23.12 23.12
365 123 67.00 175.00 0.00 23.25 23.25
366 123 67.00 176.00 0.00 23.39 23.39
367 123 67.00 177.00 0.00 23.52 23.52
368 123 67.00 178.00 0.00 23.65 23.65
369 123 67.00 179.00 0.00 23.78 23.78
370 123 67.00 180.00 0.00 23.92 23.92
371 123 67.00 181.00 0.00 24.05 24.05
372 123 67.00 182.00 0.00 24.18 24.18
373 123 67.00 183.00 0.00 24.31 24.31
374 123 67.00 184.00 0.00 24.45 24.45
375 123 67.00 185.00 0.00 24.58 24.58
376 123 67.00 186.00 0.00 24.71 24.71
377 123 67.00 187.00 0.00 24.84 24.84
378 123 67.00 188.00 0.00 24.98 24.98
379 123 67.00 189.00 0.00 25.11 25.11
380 123 67.00 190.00 0.00 25.24 25.24
381 123 67.00 191.00 0.00 25.37 25.37
382 123 67.00 192.00 0.00 25.51 25.51
383 123 67.00 193.00 0.00 25.64 25.64
384 123 67.00 194.00 0.00 25.77 25.77
385 123 67.00 195.00 0.00 25.90 25.90
386 123 67.00 196.00 0.00 26.04 26.04
387 123 67.00 197.00 0.00 26.17 26.17
388 123 67.00 198.00 0.00 26.30 26.30
389 123 67.00 199.00 0.00 26.43 26.43
390 123 67.00 200.00 0.00 26.57 26.57
391 123 67.00 201.00 0.00 26.70 26.70
392 123 67.00 202.00 0.00 26.83 26.83
393 123 67.00 203.00 0.00 26.96 26.96
394 123 67.00 204.00 0.00 27.10 27.10
395 123 67.00 205.00 0.00 27.23 27.23
396 123 67.00 206.00 0.00 27.36 27.36
397 123 67.00 207.00 0.00 27.49 27.49
398 123 67.00 208.00 0.00 27.63 27.63
399 123 67.00 209.00 0.00 27.76 27.76
400 123 67.00 210.00 0.00 27.89 27.89
401 123 67.00 211.00 0.00 28.02 28.02
402 123 67.00 212.00 0.00 28.16 28.16
403 123 67.00 213.00 0.00 28.29 28.29
404 123 67.00 214.00 0.00 28.42 28.42
405 123 67.00 215.00 0.00 28.55 28.55
406 123 67.00 216.00 0.00 28.69 28.69
407 123 67.00 217.00 0.00 28.82 28.82
408 123 67.00 218.00 0.00 28.95 28.95
409 123 67.00 219.00 0.00 29.08 29.08
410 123 67.00 220.00 0.00 29.22 29.22
411 123 67.00 221.00 0.00 29.35 29.35
412 123 67.00 222.00 0.00 29.48 29.48
413 123 67.00 223.00 0.00 29.61 29.61
414 123 67.00 224.00 0.00 29.75 29.75
415 123 67.00 225.00 0.00 29.88 29.88
416 123 67.00 226.00 0.00 30.01 30.01
417 123 67.00 227.00 0.00 30.14 30.14
Page 220
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
418 123 67.00 228.00 0.00 30.28 30.28
419 123 67.00 229.00 0.00 30.41 30.41
420 123 67.00 230.00 0.00 30.54 30.54
421 123 67.00 231.00 0.00 30.67 30.67
422 123 67.00 232.00 0.00 30.81 30.81
423 123 67.00 233.00 0.00 30.94 30.94
424 123 67.00 234.00 0.00 31.07 31.07
425 123 67.00 235.00 0.00 31.20 31.20
426 123 67.00 236.00 0.00 31.34 31.34
427 123 67.00 237.00 0.00 31.47 31.47
428 123 67.00 238.00 0.00 31.60 31.60
429 123 67.00 239.00 0.00 31.73 31.73
430 123 67.00 240.00 0.00 31.87 31.87
431 123 67.00 241.00 0.00 32.00 32.00
432 123 67.00 242.00 0.00 32.13 32.13
433 123 67.00 243.00 0.00 32.26 32.26
434 123 67.00 244.00 0.00 32.40 32.40
435 123 67.00 245.00 0.00 32.53 32.53
436 123 67.00 246.00 0.00 32.66 32.66
437 123 67.00 247.00 0.00 32.79 32.79
438 123 67.00 248.00 0.00 32.93 32.93
439 123 67.00 249.00 0.00 33.06 33.06
440 123 67.00 250.00 0.00 33.19 33.19
441 123 67.00 251.00 0.00 33.32 33.32
442 123 67.00 252.00 0.00 33.46 33.46
443 123 67.00 253.00 0.00 33.59 33.59
444 123 67.00 254.00 0.00 33.72 33.72
445 123 67.00 255.00 0.00 33.85 33.85
446 123 67.00 256.00 0.00 33.99 33.99
447 123 67.00 257.00 0.00 34.12 34.12
448 123 67.00 258.00 0.00 34.25 34.25
449 123 67.00 259.00 0.00 34.38 34.38
450 123 67.00 260.00 0.00 34.52 34.52
451 123 67.00 261.00 0.00 34.65 34.65
452 123 67.00 262.00 0.00 34.78 34.78
453 123 67.00 263.00 0.00 34.91 34.91
454 123 67.00 264.00 0.00 35.05 35.05
455 123 67.00 265.00 0.00 35.18 35.18
456 123 67.00 266.00 0.00 35.31 35.31
457 123 67.00 267.00 0.00 35.44 35.44
458 123 67.00 268.00 0.00 35.58 35.58
459 123 67.00 269.00 0.00 35.71 35.71
460 123 67.00 270.00 0.00 35.84 35.84
461 123 67.00 271.00 0.00 35.97 35.97
462 123 67.00 272.00 0.00 36.11 36.11
463 123 67.00 273.00 0.00 36.24 36.24
464 123 67.00 274.00 0.00 36.37 36.37
465 123 67.00 275.00 0.00 36.50 36.50
466 123 67.00 276.00 0.00 36.64 36.64
467 123 67.00 277.00 0.00 36.77 36.77
468 123 67.00 278.00 0.00 36.90 36.90
469 123 67.00 279.00 0.00 37.03 37.03
470 123 67.00 280.00 0.00 37.17 37.17
471 123 67.00 281.00 0.00 37.30 37.30
472 123 67.00 282.00 0.00 37.43 37.43
Page 221
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
473 123 67.00 283.00 0.00 37.56 37.56
474 123 67.00 284.00 0.00 37.70 37.70
475 123 67.00 285.00 0.00 37.83 37.83
476 123 67.00 286.00 0.00 37.96 37.96
477 123 67.00 287.00 0.00 38.09 38.09
478 123 67.00 288.00 0.00 38.23 38.23
479 123 67.00 289.00 0.00 38.36 38.36
480 123 67.00 290.00 0.00 38.49 38.49
481 123 67.00 291.00 0.00 38.62 38.62
482 123 67.00 292.00 0.00 38.76 38.76
483 123 67.00 293.00 0.00 38.89 38.89
484 123 67.00 294.00 0.00 39.02 39.02
485 123 67.00 295.00 0.00 39.15 39.15
486 123 67.00 296.00 0.00 39.29 39.29
487 123 67.00 297.00 0.00 39.42 39.42
488 123 67.00 298.00 0.00 39.55 39.55
489 123 67.00 299.00 0.00 39.68 39.68
490 123 67.00 300.00 0.00 39.82 39.82
491 123 67.00 301.00 0.00 39.95 39.95
492 123 67.00 302.00 0.00 40.08 40.08
493 123 67.00 303.00 0.00 40.21 40.21
494 123 67.00 304.00 0.00 40.35 40.35
495 123 67.00 305.00 0.00 40.48 40.48
496 123 67.00 306.00 0.00 40.61 40.61
497 123 67.00 307.00 0.00 40.74 40.74
498 123 67.00 308.00 0.00 40.88 40.88
499 123 67.00 309.00 0.00 41.01 41.01
500 123 67.00 310.00 0.00 41.14 41.14
501 123 67.00 311.00 0.00 41.27 41.27
502 123 67.00 312.00 0.00 41.41 41.41
503 123 67.00 313.00 0.00 41.54 41.54
504 123 67.00 314.00 0.00 41.67 41.67
505 123 67.00 315.00 0.00 41.80 41.80
506 123 67.00 316.00 0.00 41.94 41.94
507 123 67.00 317.00 0.00 42.07 42.07
508 123 67.00 318.00 0.00 42.20 42.20
509 123 67.00 319.00 0.00 42.33 42.33
510 123 67.00 320.00 0.00 42.47 42.47
511 123 67.00 321.00 0.00 42.60 42.60
512 123 67.00 322.00 0.00 42.73 42.73
513 123 67.00 323.00 0.00 42.86 42.86
514 123 67.00 324.00 0.00 43.00 43.00
515 123 67.00 325.00 0.00 43.13 43.13
516 123 67.00 326.00 0.00 43.26 43.26
517 123 67.00 327.00 0.00 43.39 43.39
518 123 67.00 328.00 0.00 43.53 43.53
519 123 67.00 329.00 0.00 43.66 43.66
520 123 67.00 330.00 0.00 43.79 43.79
521 123 67.00 331.00 0.00 43.92 43.92
522 123 67.00 332.00 0.00 44.06 44.06
523 123 67.00 333.00 0.00 44.19 44.19
524 123 67.00 334.00 0.00 44.32 44.32
525 123 67.00 335.00 0.00 44.45 44.45
526 123 67.00 336.00 0.00 44.59 44.59
527 123 67.00 337.00 0.00 44.72 44.72
Page 222
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
528 123 67.00 338.00 0.00 44.85 44.85
529 123 67.00 339.00 0.00 44.98 44.98
530 123 67.00 340.00 0.00 45.12 45.12
531 123 67.00 341.00 0.00 45.25 45.25
532 123 67.00 342.00 0.00 45.38 45.38
533 123 67.00 343.00 0.00 45.51 45.51
534 123 67.00 344.00 0.00 45.65 45.65
535 123 67.00 345.00 0.00 45.78 45.78
536 123 67.00 346.00 0.00 45.91 45.91
537 123 67.00 347.00 0.00 46.04 46.04
538 123 67.00 348.00 0.00 46.18 46.18
539 123 67.00 349.00 0.00 46.31 46.31
540 123 67.00 350.00 0.00 46.44 46.44
541 123 67.00 351.00 0.00 46.57 46.57
542 123 67.00 352.00 0.00 46.71 46.71
543 123 67.00 353.00 0.00 46.84 46.84
544 123 67.00 354.00 0.00 46.97 46.97
545 123 67.00 355.00 0.00 47.10 47.10
546 123 67.00 356.00 0.00 47.24 47.24
547 123 67.00 357.00 0.00 47.37 47.37
548 123 67.00 358.00 0.00 47.50 47.50
549 123 67.00 359.00 0.00 47.63 47.63
550 123 67.00 360.00 0.00 47.77 47.77
551 123 67.00 361.00 0.00 47.90 47.90
552 123 67.00 362.00 0.00 48.03 48.03
553 123 67.00 363.00 0.00 48.16 48.16
554 123 67.00 364.00 0.00 48.30 48.30
555 123 67.00 365.00 0.00 48.43 48.43
556 123 67.00 366.00 0.00 48.56 48.56
557 123 67.00 367.00 0.00 48.69 48.69
558 123 67.00 368.00 0.00 48.83 48.83
559 123 67.00 369.00 0.00 48.96 48.96
560 123 67.00 370.00 0.00 49.09 49.09
561 123 67.00 371.00 0.00 49.22 49.22
562 123 67.00 372.00 0.00 49.36 49.36
563 123 67.00 373.00 0.00 49.49 49.49
564 123 67.00 374.00 0.00 49.62 49.62
565 123 67.00 375.00 0.00 49.75 49.75
566 123 67.00 376.00 0.00 49.89 49.89
567 123 67.00 377.00 0.00 50.02 50.02
568 123 67.00 378.00 0.00 50.15 50.15
569 123 67.00 379.00 0.00 50.28 50.28
570 123 67.00 380.00 0.00 50.42 50.42
571 123 67.00 381.00 0.00 50.55 50.55
572 123 67.00 382.00 0.00 50.68 50.68
573 123 67.00 383.00 0.00 50.81 50.81
574 123 67.00 384.00 0.00 50.95 50.95
575 123 67.00 385.00 0.00 51.08 51.08
576 123 67.00 386.00 0.00 51.21 51.21
577 123 67.00 387.00 0.00 51.34 51.34
578 123 67.00 388.00 0.00 51.48 51.48
579 123 67.00 389.00 0.00 51.61 51.61
580 123 67.00 390.00 0.00 51.74 51.74
581 123 67.00 391.00 0.00 51.87 51.87
582 123 67.00 392.00 0.00 52.01 52.01
Page 223
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
583 123 67.00 393.00 0.00 52.14 52.14
584 123 67.00 394.00 0.00 52.27 52.27
585 123 67.00 395.00 0.00 52.40 52.40
586 123 67.00 396.00 0.00 52.54 52.54
587 123 67.00 397.00 0.00 52.67 52.67
588 123 67.00 398.00 0.00 52.80 52.80
589 123 67.00 399.00 0.00 52.93 52.93
590 123 67.00 400.00 0.00 53.07 53.07
591 123 67.00 401.00 0.00 53.20 53.20
592 123 67.00 402.00 0.00 53.33 53.33
593 123 67.00 403.00 0.00 53.46 53.46
594 123 67.00 404.00 0.00 53.60 53.60
595 123 67.00 405.00 0.00 53.73 53.73
596 123 67.00 406.00 0.00 53.86 53.86
597 123 67.00 407.00 0.00 53.99 53.99
598 123 67.00 408.00 0.00 54.13 54.13
599 123 67.00 409.00 0.00 54.26 54.26
600 123 67.00 410.00 0.00 54.39 54.39
601 123 67.00 411.00 0.00 54.52 54.52
602 123 67.00 412.00 0.00 54.66 54.66
603 123 67.00 413.00 0.00 54.79 54.79
604 123 67.00 414.00 0.00 54.92 54.92
605 123 67.00 415.00 0.00 55.05 55.05
606 123 67.00 416.00 0.00 55.19 55.19
607 123 67.00 417.00 0.00 55.32 55.32
608 123 67.00 418.00 0.00 55.45 55.45
609 123 67.00 419.00 0.00 55.58 55.58
610 123 67.00 420.00 0.00 55.72 55.72
611 123 67.00 421.00 0.00 55.85 55.85
612 123 67.00 422.00 0.00 55.98 55.98
613 123 67.00 423.00 0.00 56.11 56.11
614 123 67.00 424.00 0.00 56.25 56.25
615 123 67.00 425.00 0.00 56.38 56.38
616 123 67.00 426.00 0.00 56.51 56.51
617 123 67.00 427.00 0.00 56.64 56.64
618 123 67.00 428.00 0.00 56.78 56.78
619 123 67.00 429.00 0.00 56.91 56.91
620 123 67.00 430.00 0.00 57.04 57.04
621 123 67.00 431.00 0.00 57.17 57.17
622 123 67.00 432.00 0.00 57.31 57.31
623 123 67.00 433.00 0.00 57.44 57.44
624 123 67.00 434.00 0.00 57.57 57.57
625 123 67.00 435.00 0.00 57.70 57.70
626 123 67.00 436.00 0.00 57.84 57.84
627 123 67.00 437.00 0.00 57.97 57.97
628 123 67.00 438.00 0.00 58.10 58.10
629 123 67.00 439.00 0.00 58.23 58.23
630 123 67.00 440.00 0.00 58.37 58.37
631 123 67.00 441.00 0.00 58.50 58.50
632 123 67.00 442.00 0.00 58.63 58.63
633 123 67.00 443.00 0.00 58.76 58.76
634 123 67.00 444.00 0.00 58.90 58.90
635 123 67.00 445.00 0.00 59.03 59.03
636 123 67.00 446.00 0.00 59.16 59.16
637 123 67.00 447.00 0.00 59.29 59.29
Page 224
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
638 123 67.00 448.00 0.00 59.43 59.43
639 123 67.00 449.00 0.00 59.56 59.56
640 123 67.00 450.00 0.00 59.69 59.69
641 123 67.00 451.00 0.00 59.82 59.82
642 123 67.00 452.00 0.00 59.96 59.96
643 123 67.00 453.00 0.00 60.09 60.09
644 123 67.00 454.00 0.00 60.22 60.22
645 123 67.00 455.00 0.00 60.35 60.35
646 123 67.00 456.00 0.00 60.49 60.49
647 123 67.00 457.00 0.00 60.62 60.62
648 123 67.00 458.00 0.00 60.75 60.75
649 123 67.00 459.00 0.00 60.88 60.88
650 123 67.00 460.00 0.00 61.02 61.02
651 123 67.00 461.00 0.00 61.15 61.15
652 123 67.00 462.00 0.00 61.28 61.28
653 123 67.00 463.00 0.00 61.41 61.41
654 123 67.00 464.00 0.00 61.55 61.55
655 123 67.00 465.00 0.00 61.68 61.68
656 123 67.00 466.00 0.00 61.81 61.81
657 123 67.00 467.00 0.00 61.94 61.94
658 123 67.00 468.00 0.00 62.08 62.08
659 123 67.00 469.00 0.00 62.21 62.21
660 123 67.00 470.00 0.00 62.34 62.34
661 123 67.00 471.00 0.00 62.47 62.47
662 123 67.00 472.00 0.00 62.61 62.61
663 123 67.00 473.00 0.00 62.74 62.74
664 123 67.00 474.00 0.00 62.87 62.87
665 123 67.00 475.00 0.00 63.00 63.00
666 123 67.00 476.00 0.00 63.14 63.14
667 123 67.00 477.00 0.00 63.27 63.27
668 123 67.00 478.00 0.00 63.40 63.40
669 123 67.00 479.00 0.00 63.53 63.53
670 123 67.00 480.00 0.00 63.67 63.67
671 123 67.00 481.00 0.00 63.80 63.80
672 123 67.00 482.00 0.00 63.93 63.93
673 123 67.00 483.00 0.00 64.06 64.06
674 123 67.00 484.00 0.00 64.20 64.20
675 123 67.00 485.00 0.00 64.33 64.33
676 123 67.00 486.00 0.00 64.46 64.46
677 123 67.00 487.00 0.00 64.59 64.59
678 123 67.00 488.00 0.00 64.73 64.73
679 123 67.00 489.00 0.00 64.86 64.86
680 123 67.00 490.00 0.00 64.99 64.99
681 123 67.00 491.00 0.00 65.12 65.12
682 123 67.00 492.00 0.00 65.26 65.26
683 123 67.00 493.00 0.00 65.39 65.39
684 123 67.00 494.00 0.00 65.52 65.52
685 123 67.00 495.00 0.00 65.65 65.65
686 123 67.00 496.00 0.00 65.79 65.79
687 123 67.00 497.00 0.00 65.92 65.92
688 123 67.00 498.00 0.00 66.05 66.05
689 123 67.00 499.00 0.00 66.18 66.18
690 123 67.00 500.00 0.00 66.32 66.32
691 123 67.00 501.00 0.00 66.45 66.45
692 123 67.00 502.00 0.00 66.58 66.58
Page 225
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
693 123 67.00 503.00 0.00 66.71 66.71
694 123 67.00 504.00 0.00 66.85 66.85
695 123 67.00 505.00 0.00 66.98 66.98
696 123 67.00 506.00 0.00 67.11 67.11
697 123 67.00 507.00 0.00 67.24 67.24
698 123 67.00 508.00 0.00 67.38 67.38
699 123 67.00 509.00 0.00 67.51 67.51
700 123 67.00 510.00 0.00 67.64 67.64
701 123 67.00 511.00 0.00 67.77 67.77
702 123 67.00 512.00 0.00 67.91 67.91
703 123 67.00 513.00 0.00 68.04 68.04
704 123 67.00 514.00 0.00 68.17 68.17
705 123 67.00 515.00 0.00 68.30 68.30
706 123 67.00 516.00 0.00 68.44 68.44
707 123 67.00 517.00 0.00 68.57 68.57
708 123 67.00 518.00 0.00 68.70 68.70
709 123 67.00 519.00 0.00 68.83 68.83
710 123 67.00 520.00 0.00 68.97 68.97
711 123 67.00 521.00 0.00 69.10 69.10
712 123 67.00 522.00 0.00 69.23 69.23
713 123 67.00 523.00 0.00 69.36 69.36
714 123 67.00 524.00 0.00 69.50 69.50
715 123 67.00 525.00 0.00 69.63 69.63
716 123 67.00 526.00 0.00 69.76 69.76
717 123 67.00 527.00 0.00 69.89 69.89
718 123 67.00 528.00 0.00 70.03 70.03
719 123 67.00 529.00 0.00 70.16 70.16
720 123 67.00 530.00 0.00 70.29 70.29
721 123 67.00 531.00 0.00 70.42 70.42
722 123 67.00 532.00 0.00 70.56 70.56
723 123 67.00 533.00 0.00 70.69 70.69
724 123 67.00 534.00 0.00 70.82 70.82
725 123 67.00 535.00 0.00 70.95 70.95
726 123 67.00 536.00 0.00 71.09 71.09
727 123 67.00 537.00 0.00 71.22 71.22
728 123 67.00 538.00 0.00 71.35 71.35
729 123 67.00 539.00 0.00 71.48 71.48
730 123 67.00 540.00 0.00 71.62 71.62
731 123 67.00 541.00 0.00 71.75 71.75
732 123 67.00 542.00 0.00 71.88 71.88
733 123 67.00 543.00 0.00 72.01 72.01
734 123 67.00 544.00 0.00 72.15 72.15
735 123 67.00 545.00 0.00 72.28 72.28
736 123 67.00 546.00 0.00 72.41 72.41
737 123 67.00 547.00 0.00 72.54 72.54
738 123 67.00 548.00 0.00 72.68 72.68
739 123 67.00 549.00 0.00 72.81 72.81
740 123 67.00 550.00 0.00 72.94 72.94
741 123 67.00 551.00 0.00 73.07 73.07
742 123 67.00 552.00 0.00 73.21 73.21
743 123 67.00 553.00 0.00 73.34 73.34
744 123 67.00 554.00 0.00 73.47 73.47
745 123 67.00 555.00 0.00 73.60 73.60
746 123 67.00 556.00 0.00 73.74 73.74
747 123 67.00 557.00 0.00 73.87 73.87
Page 226
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
748 123 67.00 558.00 0.00 74.00 74.00
749 123 67.00 559.00 0.00 74.13 74.13
750 123 67.00 560.00 0.00 74.27 74.27
751 123 67.00 561.00 0.00 74.40 74.40
752 123 67.00 562.00 0.00 74.53 74.53
753 123 67.00 563.00 0.00 74.66 74.66
754 123 67.00 564.00 0.00 74.80 74.80
755 123 67.00 565.00 0.00 74.93 74.93
756 123 67.00 566.00 0.00 75.06 75.06
757 123 67.00 567.00 0.00 75.19 75.19
758 123 67.00 568.00 0.00 75.33 75.33
759 123 67.00 569.00 0.00 75.46 75.46
760 123 67.00 570.00 0.00 75.59 75.59
761 123 67.00 571.00 0.00 75.72 75.72
762 123 67.00 572.00 0.00 75.86 75.86
763 123 67.00 573.00 0.00 75.99 75.99
764 123 67.00 574.00 0.00 76.12 76.12
765 123 67.00 575.00 0.00 76.25 76.25
766 123 67.00 576.00 0.00 76.39 76.39
767 123 67.00 577.00 0.00 76.52 76.52
768 123 67.00 578.00 0.00 76.65 76.65
769 123 67.00 579.00 0.00 76.78 76.78
770 123 67.00 580.00 0.00 76.92 76.92
771 123 67.00 581.00 0.00 77.05 77.05
772 123 67.00 582.00 0.00 77.18 77.18
773 123 67.00 583.00 0.00 77.31 77.31
774 123 67.00 584.00 0.00 77.45 77.45
775 123 67.00 585.00 0.00 77.58 77.58
776 123 67.00 586.00 0.00 77.71 77.71
777 123 67.00 587.00 0.00 77.84 77.84
778 123 67.00 588.00 0.00 77.98 77.98
779 123 67.00 589.00 0.00 78.11 78.11
780 123 67.00 590.00 0.00 78.24 78.24
781 123 67.00 591.00 0.00 78.37 78.37
782 123 67.00 592.00 0.00 78.51 78.51
783 123 67.00 593.00 0.00 78.64 78.64
784 123 67.00 594.00 0.00 78.77 78.77
785 123 67.00 595.00 0.00 78.90 78.90
786 123 67.00 596.00 0.00 79.04 79.04
787 123 67.00 597.00 0.00 79.17 79.17
788 123 67.00 598.00 0.00 79.30 79.30
789 123 67.00 599.00 0.00 79.43 79.43
790 123 67.00 600.00 0.00 79.57 79.57
791 123 67.00 601.00 0.00 79.70 79.70
792 123 67.00 602.00 0.00 79.83 79.83
793 123 67.00 603.00 0.00 79.96 79.96
794 123 67.00 604.00 0.00 80.10 80.10
795 123 67.00 605.00 0.00 80.23 80.23
796 123 67.00 606.00 0.00 80.36 80.36
797 123 67.00 607.00 0.00 80.49 80.49
798 123 67.00 608.00 0.00 80.63 80.63
799 123 67.00 609.00 0.00 80.76 80.76
800 123 67.00 610.00 0.00 80.89 80.89
801 123 67.00 611.00 0.00 81.02 81.02
802 123 67.00 612.00 0.00 81.16 81.16
Page 227
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VWeekly table
803 123 67.00 613.00 0.00 81.29 81.29
804 123 67.00 614.00 0.00 81.42 81.42
805 123 67.00 615.00 0.00 81.55 81.55
806 123 67.00 616.00 0.00 81.69 81.69
807 123 67.00 617.00 0.00 81.82 81.82
808 123 67.00 618.00 0.00 81.95 81.95
809 123 67.00 619.00 0.00 82.08 82.08
810 123 67.00 620.00 0.00 82.22 82.22
811 123 67.00 621.00 0.00 82.35 82.35
812 123 67.00 622.00 0.00 82.48 82.48
813 123 67.00 623.00 0.00 82.61 82.61
814 123 67.00 624.00 0.00 82.75 82.75
815 123 67.00 625.00 0.00 82.88 82.88
816 123 67.00 626.00 0.00 83.01 83.01
817 123 67.00 627.00 0.00 83.14 83.14
818 123 67.00 628.00 0.00 83.28 83.28
819 123 67.00 629.00 0.00 83.41 83.41
820 123 67.00 630.00 0.00 83.54 83.54
821 123 67.00 631.00 0.00 83.67 83.67
822 123 67.00 632.00 0.00 83.81 83.81
823 123 67.00 633.00 0.00 83.94 83.94
824 123 67.00 634.00 0.00 84.07 84.07
825 123 67.00 635.00 0.00 84.20 84.20
826 123 67.00 636.00 0.00 84.34 84.34
827 123 67.00 637.00 0.00 84.47 84.47
828 123 67.00 638.00 0.00 84.60 84.60
829 123 67.00 639.00 0.00 84.73 84.73
830 123 67.00 640.00 0.00 84.87 84.87
831 123 67.00 641.00 0.00 85.00 85.00
832 123 67.00 642.00 0.00 85.13 85.13
833 123 67.00 643.00 0.00 85.26 85.26
834 123 67.00 644.00 0.00 85.40 85.40
835 123 67.00 645.00 0.00 85.53 85.53
836 123 67.00 646.00 0.00 85.66 85.66
837 123 67.00 647.00 0.00 85.79 85.79
838 123 67.00 648.00 0.00 85.93 85.93
839 123 67.00 649.00 0.00 86.06 86.06
840 123 67.00 650.00 0.00 86.19 86.19
841 123 67.00 651.00 0.00 86.32 86.32
842 123 67.00 652.00 0.00 86.46 86.46
843 123 67.00 653.00 0.00 86.59 86.59
844 123 67.00 654.00 0.00 86.72 86.72
845 123 67.00 655.00 0.00 86.85 86.85
846 123 67.00 656.00 0.00 86.99 86.99
847 123 67.00 657.00 0.00 87.12 87.12
848 123 67.00 658.00 0.00 87.25 87.25
849 123 67.00 659.00 0.00 87.38 87.38
850 123 67.00 660.00 0.00 87.52 87.52
851 123 67.00 661.00 0.00 87.65 87.65
852 123 67.00 662.00 0.00 87.78 87.78
853 123 67.00 663.00 0.00 87.91 87.91
854 123 67.00 664.00 0.00 88.05 88.05
855 123 67.00 665.00 0.00 88.18 88.18
856 123 67.00 666.00 0.00 88.31 88.31
857 123 67.00 667.00 0.00 88.44 88.44
Page 228
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter V
858 123 67.00 668.00 0.00 88.58 88.58
859 123 67.00 669.00 0.00 88.71 88.71
860 123 67.00 670.00 0.00 88.84 88.84
861 123 67.00 671.00 0.00 88.97 88.97
862 123 67.00 672.00 0.00 89.11 89.11
863 123 67.00 673.00 0.00 89.24 89.24
864 123 67.00 674.00 0.00 89.37 89.37
865 123 67.00 675.00 0.00 89.50 89.50
866 123 67.00 676.00 0.00 89.64 89.64
867 123 67.00 677.00 0.00 89.77 89.77
868 123 67.00 678.00 0.00 89.90 89.90
869 123 67.00 679.00 0.00 90.03 90.03
870 123 67.00 680.00 0.00 90.17 90.17
871 123 67.00 681.00 0.00 90.30 90.30
872 123 67.00 682.00 0.00 90.43 90.43
873 123 67.00 683.00 0.00 90.56 90.56
874 123 67.00 684.00 0.00 90.70 90.70
875 123 67.00 685.00 0.00 90.83 90.83
876 123 67.00 686.00 0.00 90.96 90.96
877 123 67.00 687.00 0.00 91.09 91.09
878 123 67.00 688.00 0.00 91.23 91.23
879 123 67.00 689.00 0.00 91.36 91.36
880 123 67.00 690.00 0.00 91.49 91.49
881 123 67.00 691.00 0.00 91.62 91.62
882 123 67.00 692.00 0.00 91.76 91.76
883 123 67.00 693.00 0.00 91.89 91.89
884 123 67.00 694.00 0.00 92.02 92.02
885 123 67.00 695.00 0.00 92.15 92.15
886 123 67.00 696.00 0.00 92.29 92.29
887 123 67.00 697.00 0.00 92.42 92.42
888 123 67.00 698.00 0.00 92.55 92.55
889 123 67.00 699.00 0.00 92.68 92.68
890 123 67.00 700.00 0.00 92.82 92.82
891 123 67.00 701.00 0.00 92.95 92.95
892 123 67.00 702.00 0.00 93.08 93.08
893 123 67.00 703.00 0.00 93.21 93.21
894 123 67.00 704.00 0.00 93.35 93.35
895 123 67.00 705.00 0.00 93.48 93.48
896 123 67.00 706.00 0.00 93.61 93.61
897 123 67.00 707.00 0.00 93.74 93.74
898 123 67.00 708.00 0.00 93.88 93.88
899 123 67.00 709.00 0.00 94.01 94.01
900 123 67.00 710.00 0.00 94.14 94.14
901 123 67.00 711.00 0.00 94.27 94.27
902 123 67.00 712.00 0.00 94.41 94.41
903 123 67.00 713.00 0.00 94.54 94.54
904 123 67.00 714.00 0.00 94.67 94.67
905 123 67.00 715.00 0.00 94.80 94.80
906 123 67.00 716.00 0.00 94.94 94.94
907 123 67.00 717.00 0.00 95.07 95.07
908 123 67.00 718.00 0.00 95.20 95.20
909 123 67.00 719.00 0.00 95.33 95.33
910 123 67.00 720.00 0.00 95.47 95.47
911 123 67.00 721.00 0.00 95.60 95.60
912 123 67.00 722.00 0.00 95.73 95.73
Page 229
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282
Table letter VWeekly table
913 123 67.00 723.00 0.00 95.86 95.86
914 123 67.00 724.00 0.00 96.00 96.00
915 123 67.00 725.00 0.00 96.13 96.13
916 123 67.00 726.00 0.00 96.26 96.26
917 123 67.00 727.00 0.00 96.39 96.39
918 123 67.00 728.00 0.00 96.53 96.53
919 123 67.00 729.00 0.00 96.66 96.66
920 123 67.00 730.00 0.00 96.79 96.79
921 123 67.00 731.00 0.00 96.92 96.92
922 123 67.00 732.00 0.00 97.06 97.06
923 123 67.00 733.00 0.00 97.19 97.19
924 123 67.00 734.00 0.00 97.32 97.32
925 123 67.00 735.00 0.00 97.45 97.45
926 123 67.00 736.00 0.00 97.59 97.59
927 123 67.00 737.00 0.00 97.72 97.72
928 123 67.00 738.00 0.00 97.85 97.85
929 123 67.00 739.00 0.00 97.98 97.98
930 123 67.00 740.00 0.00 98.12 98.12
931 123 67.00 741.00 0.00 98.25 98.25
932 123 67.00 742.00 0.00 98.38 98.38
933 123 67.00 743.00 0.00 98.51 98.51
934 123 67.00 744.00 0.00 98.65 98.65
935 123 67.00 745.00 0.00 98.78 98.78
936 123 67.00 746.00 0.00 98.91 98.91
937 123 67.00 747.00 0.00 99.04 99.04
938 123 67.00 748.00 0.00 99.18 99.18
939 123 67.00 749.00 0.00 99.31 99.31
940 123 67.00 750.00 0.00 99.44 99.44
941 123 67.00 751.00 0.00 99.57 99.57
942 123 67.00 752.00 0.00 99.71 99.71
943 123 67.00 753.00 0.00 99.84 99.84
944 123 67.00 754.00 0.00 99.97 99.97
945 123 67.00 755.00 0.00 100.10 100.10
946 123 67.00 756.00 0.00 100.24 100.24
947 123 67.00 757.00 0.00 100.37 100.37
948 123 67.00 758.00 0.00 100.50 100.50
949 123 67.00 759.00 0.00 100.63 100.63
950 123 67.00 760.00 0.00 100.77 100.77
951 123 67.00 761.00 0.00 100.90 100.90
952 123 67.00 762.00 0.00 101.03 101.03
953 123 67.00 763.00 0.00 101.16 101.16
954 123 67.00 764.00 0.00 101.30 101.30
955 123 67.00 765.00 0.00 101.43 101.43
956 123 67.00 766.00 0.00 101.56 101.56
957 123 67.00 767.00 0.00 101.69 101.69
958 123 67.00 768.00 0.00 101.83 101.83
959 123 67.00 769.00 0.00 101.96 101.96
960 123 67.00 770.00 0.00 102.09 102.09
961 123 67.00 771.00 0.00 102.22 102.22
962 123 67.00 772.00 0.00 102.36 102.36
963 123 67.00 773.00 0.00 102.49 102.49
964 123 67.00 774.00 0.00 102.62 102.62
965 123 67.00 775.00 0.00 102.75 102.75
966 123 67.00 776.00 0.00 102.89 102.89
967 123 67.00 777.00 0.00 102.95 102.95
Page 230
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
Table letter V
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
Use this table for all employees aged 21 or over and
under State Pension age and Apprentices who are
aged over 25 whose employer is eligible to claim
Veterans employer NIC relief.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
• employeeswhoareaged21oroverandunderState
Pension age (go to Table letter A)
• employeeswheretheemployeriseligibletoclaim
Freeports employer NIC relief (go to table letter F)
• employees on an Approved Apprenticeship scheme
under the age of 25 (go to Table letter H)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief (go to
Table letter L)
• employeeswhoareundertheageof21,forwhom
you hold form CA2700 (go to Table letter Z)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘V’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeachtable
show steps between the LEL and the UEL.
The NICs liability for each step, with the exception of
the LEL, ST, PT, UEL and UST is worked out at the
mid-pointofthestepssoyouandyouremployeemay
pay slightly more or less than if you used the exact
percentage method.
Monthly table for standard rate NICs where
employer is eligible to claim Veterans employer
NIC relief for use from 6 April 2022 to 5 April 2023
Page 231
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
758 533 225.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.00 0.00 0.00
765 533 232.00 0.00 0.00 0.00 0.00
769 533 236.00 0.00 0.00 0.00 0.00
773 533 240.00 0.00 0.00 0.00 0.00
777 533 244.00 0.00 0.00 0.00 0.00
781 533 248.00 0.00 0.00 0.00 0.00
785 533 252.00 0.00 0.00 0.00 0.00
789 533 256.00 0.00 0.00 0.00 0.00
793 533 260.00 0.00 0.00 0.00 0.00
797 533 264.00 0.00 0.00 0.00 0.00
801 533 268.00 0.00 0.00 0.00 0.00
805 533 272.00 0.00 0.00 0.00 0.00
809 533 276.00 0.00 0.00 0.00 0.00
813 533 280.00 0.00 0.00 0.00 0.00
817 533 284.00 0.00 0.00 0.00 0.00
821 533 288.00 0.00 0.00 0.00 0.00
823 533 290.00 0.00 0.00 0.00 0.00
Page 232
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
825 533 290.00 2.00 0.00 0.53 0.53
829 533 290.00 6.00 0.00 1.06 1.06
833 533 290.00 10.00 0.00 1.59 1.59
837 533 290.00 14.00 0.00 2.12 2.12
841 533 290.00 18.00 0.00 2.65 2.65
845 533 290.00 22.00 0.00 3.18 3.18
849 533 290.00 26.00 0.00 3.71 3.71
853 533 290.00 30.00 0.00 4.24 4.24
857 533 290.00 34.00 0.00 4.77 4.77
861 533 290.00 38.00 0.00 5.30 5.30
865 533 290.00 42.00 0.00 5.83 5.83
869 533 290.00 46.00 0.00 6.36 6.36
873 533 290.00 50.00 0.00 6.89 6.89
877 533 290.00 54.00 0.00 7.42 7.42
881 533 290.00 58.00 0.00 7.95 7.95
885 533 290.00 62.00 0.00 8.48 8.48
889 533 290.00 66.00 0.00 9.01 9.01
893 533 290.00 70.00 0.00 9.54 9.54
897 533 290.00 74.00 0.00 10.07 10.07
901 533 290.00 78.00 0.00 10.60 10.60
905 533 290.00 82.00 0.00 11.13 11.13
909 533 290.00 86.00 0.00 11.66 11.66
913 533 290.00 90.00 0.00 12.19 12.19
917 533 290.00 94.00 0.00 12.72 12.72
921 533 290.00 98.00 0.00 13.25 13.25
925 533 290.00 102.00 0.00 13.78 13.78
929 533 290.00 106.00 0.00 14.31 14.31
933 533 290.00 110.00 0.00 14.84 14.84
937 533 290.00 114.00 0.00 15.37 15.37
941 533 290.00 118.00 0.00 15.90 15.90
945 533 290.00 122.00 0.00 16.43 16.43
949 533 290.00 126.00 0.00 16.96 16.96
953 533 290.00 130.00 0.00 17.49 17.49
957 533 290.00 134.00 0.00 18.02 18.02
961 533 290.00 138.00 0.00 18.55 18.55
965 533 290.00 142.00 0.00 19.08 19.08
969 533 290.00 146.00 0.00 19.61 19.61
973 533 290.00 150.00 0.00 20.14 20.14
977 533 290.00 154.00 0.00 20.67 20.67
981 533 290.00 158.00 0.00 21.20 21.20
985 533 290.00 162.00 0.00 21.73 21.73
989 533 290.00 166.00 0.00 22.26 22.26
993 533 290.00 170.00 0.00 22.79 22.79
997 533 290.00 174.00 0.00 23.32 23.32
1001 533 290.00 178.00 0.00 23.85 23.85
1005 533 290.00 182.00 0.00 24.38 24.38
1009 533 290.00 186.00 0.00 24.91 24.91
1013 533 290.00 190.00 0.00 25.44 25.44
1017 533 290.00 194.00 0.00 25.97 25.97
1021 533 290.00 198.00 0.00 26.50 26.50
1025 533 290.00 202.00 0.00 27.03 27.03
1029 533 290.00 206.00 0.00 27.56 27.56
1033 533 290.00 210.00 0.00 28.09 28.09
1037 533 290.00 214.00 0.00 28.62 28.62
1041 533 290.00 218.00 0.00 29.15 29.15
Page 233
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
1045 533 290.00 222.00 0.00 29.68 29.68
1049 533 290.00 226.00 0.00 30.21 30.21
1053 533 290.00 230.00 0.00 30.74 30.74
1057 533 290.00 234.00 0.00 31.27 31.27
1061 533 290.00 238.00 0.00 31.80 31.80
1065 533 290.00 242.00 0.00 32.33 32.33
1069 533 290.00 246.00 0.00 32.86 32.86
1073 533 290.00 250.00 0.00 33.39 33.39
1077 533 290.00 254.00 0.00 33.92 33.92
1081 533 290.00 258.00 0.00 34.45 34.45
1085 533 290.00 262.00 0.00 34.98 34.98
1089 533 290.00 266.00 0.00 35.51 35.51
1093 533 290.00 270.00 0.00 36.04 36.04
1097 533 290.00 274.00 0.00 36.57 36.57
1101 533 290.00 278.00 0.00 37.10 37.10
1105 533 290.00 282.00 0.00 37.63 37.63
1109 533 290.00 286.00 0.00 38.16 38.16
1113 533 290.00 290.00 0.00 38.69 38.69
1117 533 290.00 294.00 0.00 39.22 39.22
1121 533 290.00 298.00 0.00 39.75 39.75
1125 533 290.00 302.00 0.00 40.28 40.28
1129 533 290.00 306.00 0.00 40.81 40.81
1133 533 290.00 310.00 0.00 41.34 41.34
1137 533 290.00 314.00 0.00 41.87 41.87
1141 533 290.00 318.00 0.00 42.40 42.40
1145 533 290.00 322.00 0.00 42.93 42.93
1149 533 290.00 326.00 0.00 43.46 43.46
1153 533 290.00 330.00 0.00 43.99 43.99
1157 533 290.00 334.00 0.00 44.52 44.52
1161 533 290.00 338.00 0.00 45.05 45.05
1165 533 290.00 342.00 0.00 45.58 45.58
1169 533 290.00 346.00 0.00 46.11 46.11
1173 533 290.00 350.00 0.00 46.64 46.64
1177 533 290.00 354.00 0.00 47.17 47.17
1181 533 290.00 358.00 0.00 47.70 47.70
1185 533 290.00 362.00 0.00 48.23 48.23
1189 533 290.00 366.00 0.00 48.76 48.76
1193 533 290.00 370.00 0.00 49.29 49.29
1197 533 290.00 374.00 0.00 49.82 49.82
1201 533 290.00 378.00 0.00 50.35 50.35
1205 533 290.00 382.00 0.00 50.88 50.88
1209 533 290.00 386.00 0.00 51.41 51.41
1213 533 290.00 390.00 0.00 51.94 51.94
1217 533 290.00 394.00 0.00 52.47 52.47
1221 533 290.00 398.00 0.00 53.00 53.00
1225 533 290.00 402.00 0.00 53.53 53.53
1229 533 290.00 406.00 0.00 54.06 54.06
1233 533 290.00 410.00 0.00 54.59 54.59
1237 533 290.00 414.00 0.00 55.12 55.12
1241 533 290.00 418.00 0.00 55.65 55.65
1245 533 290.00 422.00 0.00 56.18 56.18
1249 533 290.00 426.00 0.00 56.71 56.71
1253 533 290.00 430.00 0.00 57.24 57.24
1257 533 290.00 434.00 0.00 57.77 57.77
1261 533 290.00 438.00 0.00 58.30 58.30
Page 234
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
1265 533 290.00 442.00 0.00 58.83 58.83
1269 533 290.00 446.00 0.00 59.36 59.36
1273 533 290.00 450.00 0.00 59.89 59.89
1277 533 290.00 454.00 0.00 60.42 60.42
1281 533 290.00 458.00 0.00 60.95 60.95
1285 533 290.00 462.00 0.00 61.48 61.48
1289 533 290.00 466.00 0.00 62.01 62.01
1293 533 290.00 470.00 0.00 62.54 62.54
1297 533 290.00 474.00 0.00 63.07 63.07
1301 533 290.00 478.00 0.00 63.60 63.60
1305 533 290.00 482.00 0.00 64.13 64.13
1309 533 290.00 486.00 0.00 64.66 64.66
1313 533 290.00 490.00 0.00 65.19 65.19
1317 533 290.00 494.00 0.00 65.72 65.72
1321 533 290.00 498.00 0.00 66.25 66.25
1325 533 290.00 502.00 0.00 66.78 66.78
1329 533 290.00 506.00 0.00 67.31 67.31
1333 533 290.00 510.00 0.00 67.84 67.84
1337 533 290.00 514.00 0.00 68.37 68.37
1341 533 290.00 518.00 0.00 68.90 68.90
1345 533 290.00 522.00 0.00 69.43 69.43
1349 533 290.00 526.00 0.00 69.96 69.96
1353 533 290.00 530.00 0.00 70.49 70.49
1357 533 290.00 534.00 0.00 71.02 71.02
1361 533 290.00 538.00 0.00 71.55 71.55
1365 533 290.00 542.00 0.00 72.08 72.08
1369 533 290.00 546.00 0.00 72.61 72.61
1373 533 290.00 550.00 0.00 73.14 73.14
1377 533 290.00 554.00 0.00 73.67 73.67
1381 533 290.00 558.00 0.00 74.20 74.20
1385 533 290.00 562.00 0.00 74.73 74.73
1389 533 290.00 566.00 0.00 75.26 75.26
1393 533 290.00 570.00 0.00 75.79 75.79
1397 533 290.00 574.00 0.00 76.32 76.32
1401 533 290.00 578.00 0.00 76.85 76.85
1405 533 290.00 582.00 0.00 77.38 77.38
1409 533 290.00 586.00 0.00 77.91 77.91
1413 533 290.00 590.00 0.00 78.44 78.44
1417 533 290.00 594.00 0.00 78.97 78.97
1421 533 290.00 598.00 0.00 79.50 79.50
1425 533 290.00 602.00 0.00 80.03 80.03
1429 533 290.00 606.00 0.00 80.56 80.56
1433 533 290.00 610.00 0.00 81.09 81.09
1437 533 290.00 614.00 0.00 81.62 81.62
1441 533 290.00 618.00 0.00 82.15 82.15
1445 533 290.00 622.00 0.00 82.68 82.68
1449 533 290.00 626.00 0.00 83.21 83.21
1453 533 290.00 630.00 0.00 83.74 83.74
1457 533 290.00 634.00 0.00 84.27 84.27
1461 533 290.00 638.00 0.00 84.80 84.80
1465 533 290.00 642.00 0.00 85.33 85.33
1469 533 290.00 646.00 0.00 85.86 85.86
1473 533 290.00 650.00 0.00 86.39 86.39
1477 533 290.00 654.00 0.00 86.92 86.92
1481 533 290.00 658.00 0.00 87.45 87.45
Page 235
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
1485 533 290.00 662.00 0.00 87.98 87.98
1489 533 290.00 666.00 0.00 88.51 88.51
1493 533 290.00 670.00 0.00 89.04 89.04
1497 533 290.00 674.00 0.00 89.57 89.57
1501 533 290.00 678.00 0.00 90.10 90.10
1505 533 290.00 682.00 0.00 90.63 90.63
1509 533 290.00 686.00 0.00 91.16 91.16
1513 533 290.00 690.00 0.00 91.69 91.69
1517 533 290.00 694.00 0.00 92.22 92.22
1521 533 290.00 698.00 0.00 92.75 92.75
1525 533 290.00 702.00 0.00 93.28 93.28
1529 533 290.00 706.00 0.00 93.81 93.81
1533 533 290.00 710.00 0.00 94.34 94.34
1537 533 290.00 714.00 0.00 94.87 94.87
1541 533 290.00 718.00 0.00 95.40 95.40
1545 533 290.00 722.00 0.00 95.93 95.93
1549 533 290.00 726.00 0.00 96.46 96.46
1553 533 290.00 730.00 0.00 96.99 96.99
1557 533 290.00 734.00 0.00 97.52 97.52
1561 533 290.00 738.00 0.00 98.05 98.05
1565 533 290.00 742.00 0.00 98.58 98.58
1569 533 290.00 746.00 0.00 99.11 99.11
1573 533 290.00 750.00 0.00 99.64 99.64
1577 533 290.00 754.00 0.00 100.17 100.17
1581 533 290.00 758.00 0.00 100.70 100.70
1585 533 290.00 762.00 0.00 101.23 101.23
1589 533 290.00 766.00 0.00 101.76 101.76
1593 533 290.00 770.00 0.00 102.29 102.29
1597 533 290.00 774.00 0.00 102.82 102.82
1601 533 290.00 778.00 0.00 103.35 103.35
1605 533 290.00 782.00 0.00 103.88 103.88
1609 533 290.00 786.00 0.00 104.41 104.41
1613 533 290.00 790.00 0.00 104.94 104.94
1617 533 290.00 794.00 0.00 105.47 105.47
1621 533 290.00 798.00 0.00 106.00 106.00
1625 533 290.00 802.00 0.00 106.53 106.53
1629 533 290.00 806.00 0.00 107.06 107.06
1633 533 290.00 810.00 0.00 107.59 107.59
1637 533 290.00 814.00 0.00 108.12 108.12
1641 533 290.00 818.00 0.00 108.65 108.65
1645 533 290.00 822.00 0.00 109.18 109.18
1649 533 290.00 826.00 0.00 109.71 109.71
1653 533 290.00 830.00 0.00 110.24 110.24
1657 533 290.00 834.00 0.00 110.77 110.77
1661 533 290.00 838.00 0.00 111.30 111.30
1665 533 290.00 842.00 0.00 111.83 111.83
1669 533 290.00 846.00 0.00 112.36 112.36
1673 533 290.00 850.00 0.00 112.89 112.89
1677 533 290.00 854.00 0.00 113.42 113.42
1681 533 290.00 858.00 0.00 113.95 113.95
1685 533 290.00 862.00 0.00 114.48 114.48
1689 533 290.00 866.00 0.00 115.01 115.01
1693 533 290.00 870.00 0.00 115.54 115.54
1697 533 290.00 874.00 0.00 116.07 116.07
1701 533 290.00 878.00 0.00 116.60 116.60
Page 236
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
1705 533 290.00 882.00 0.00 117.13 117.13
1709 533 290.00 886.00 0.00 117.66 117.66
1713 533 290.00 890.00 0.00 118.19 118.19
1717 533 290.00 894.00 0.00 118.72 118.72
1721 533 290.00 898.00 0.00 119.25 119.25
1725 533 290.00 902.00 0.00 119.78 119.78
1729 533 290.00 906.00 0.00 120.31 120.31
1733 533 290.00 910.00 0.00 120.84 120.84
1737 533 290.00 914.00 0.00 121.37 121.37
1741 533 290.00 918.00 0.00 121.90 121.90
1745 533 290.00 922.00 0.00 122.43 122.43
1749 533 290.00 926.00 0.00 122.96 122.96
1753 533 290.00 930.00 0.00 123.49 123.49
1757 533 290.00 934.00 0.00 124.02 124.02
1761 533 290.00 938.00 0.00 124.55 124.55
1765 533 290.00 942.00 0.00 125.08 125.08
1769 533 290.00 946.00 0.00 125.61 125.61
1773 533 290.00 950.00 0.00 126.14 126.14
1777 533 290.00 954.00 0.00 126.67 126.67
1781 533 290.00 958.00 0.00 127.20 127.20
1785 533 290.00 962.00 0.00 127.73 127.73
1789 533 290.00 966.00 0.00 128.26 128.26
1793 533 290.00 970.00 0.00 128.79 128.79
1797 533 290.00 974.00 0.00 129.32 129.32
1801 533 290.00 978.00 0.00 129.85 129.85
1805 533 290.00 982.00 0.00 130.38 130.38
1809 533 290.00 986.00 0.00 130.91 130.91
1813 533 290.00 990.00 0.00 131.44 131.44
1817 533 290.00 994.00 0.00 131.97 131.97
1821 533 290.00 998.00 0.00 132.50 132.50
1825 533 290.00 1002.00 0.00 133.03 133.03
1829 533 290.00 1006.00 0.00 133.56 133.56
1833 533 290.00 1010.00 0.00 134.09 134.09
1837 533 290.00 1014.00 0.00 134.62 134.62
1841 533 290.00 1018.00 0.00 135.15 135.15
1845 533 290.00 1022.00 0.00 135.68 135.68
1849 533 290.00 1026.00 0.00 136.21 136.21
1853 533 290.00 1030.00 0.00 136.74 136.74
1857 533 290.00 1034.00 0.00 137.27 137.27
1861 533 290.00 1038.00 0.00 137.80 137.80
1865 533 290.00 1042.00 0.00 138.33 138.33
1869 533 290.00 1046.00 0.00 138.86 138.86
1873 533 290.00 1050.00 0.00 139.39 139.39
1877 533 290.00 1054.00 0.00 139.92 139.92
1881 533 290.00 1058.00 0.00 140.45 140.45
1885 533 290.00 1062.00 0.00 140.98 140.98
1889 533 290.00 1066.00 0.00 141.51 141.51
1893 533 290.00 1070.00 0.00 142.04 142.04
1897 533 290.00 1074.00 0.00 142.57 142.57
1901 533 290.00 1078.00 0.00 143.10 143.10
1905 533 290.00 1082.00 0.00 143.63 143.63
1909 533 290.00 1086.00 0.00 144.16 144.16
1913 533 290.00 1090.00 0.00 144.69 144.69
1917 533 290.00 1094.00 0.00 145.22 145.22
1921 533 290.00 1098.00 0.00 145.75 145.75
Page 237
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
1925 533 290.00 1102.00 0.00 146.28 146.28
1929 533 290.00 1106.00 0.00 146.81 146.81
1933 533 290.00 1110.00 0.00 147.34 147.34
1937 533 290.00 1114.00 0.00 147.87 147.87
1941 533 290.00 1118.00 0.00 148.40 148.40
1945 533 290.00 1122.00 0.00 148.93 148.93
1949 533 290.00 1126.00 0.00 149.46 149.46
1953 533 290.00 1130.00 0.00 149.99 149.99
1957 533 290.00 1134.00 0.00 150.52 150.52
1961 533 290.00 1138.00 0.00 151.05 151.05
1965 533 290.00 1142.00 0.00 151.58 151.58
1969 533 290.00 1146.00 0.00 152.11 152.11
1973 533 290.00 1150.00 0.00 152.64 152.64
1977 533 290.00 1154.00 0.00 153.17 153.17
1981 533 290.00 1158.00 0.00 153.70 153.70
1985 533 290.00 1162.00 0.00 154.23 154.23
1989 533 290.00 1166.00 0.00 154.76 154.76
1993 533 290.00 1170.00 0.00 155.29 155.29
1997 533 290.00 1174.00 0.00 155.82 155.82
2001 533 290.00 1178.00 0.00 156.35 156.35
2005 533 290.00 1182.00 0.00 156.88 156.88
2009 533 290.00 1186.00 0.00 157.41 157.41
2013 533 290.00 1190.00 0.00 157.94 157.94
2017 533 290.00 1194.00 0.00 158.47 158.47
2021 533 290.00 1198.00 0.00 159.00 159.00
2025 533 290.00 1202.00 0.00 159.53 159.53
2029 533 290.00 1206.00 0.00 160.06 160.06
2033 533 290.00 1210.00 0.00 160.59 160.59
2037 533 290.00 1214.00 0.00 161.12 161.12
2041 533 290.00 1218.00 0.00 161.65 161.65
2045 533 290.00 1222.00 0.00 162.18 162.18
2049 533 290.00 1226.00 0.00 162.71 162.71
2053 533 290.00 1230.00 0.00 163.24 163.24
2057 533 290.00 1234.00 0.00 163.77 163.77
2061 533 290.00 1238.00 0.00 164.30 164.30
2065 533 290.00 1242.00 0.00 164.83 164.83
2069 533 290.00 1246.00 0.00 165.36 165.36
2073 533 290.00 1250.00 0.00 165.89 165.89
2077 533 290.00 1254.00 0.00 166.42 166.42
2081 533 290.00 1258.00 0.00 166.95 166.95
2085 533 290.00 1262.00 0.00 167.48 167.48
2089 533 290.00 1266.00 0.00 168.01 168.01
2093 533 290.00 1270.00 0.00 168.54 168.54
2097 533 290.00 1274.00 0.00 169.07 169.07
2101 533 290.00 1278.00 0.00 169.60 169.60
2105 533 290.00 1282.00 0.00 170.13 170.13
2109 533 290.00 1286.00 0.00 170.66 170.66
2113 533 290.00 1290.00 0.00 171.19 171.19
2117 533 290.00 1294.00 0.00 171.72 171.72
2121 533 290.00 1298.00 0.00 172.25 172.25
2125 533 290.00 1302.00 0.00 172.78 172.78
2129 533 290.00 1306.00 0.00 173.31 173.31
2133 533 290.00 1310.00 0.00 173.84 173.84
2137 533 290.00 1314.00 0.00 174.37 174.37
2141 533 290.00 1318.00 0.00 174.90 174.90
Page 238
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
2145 533 290.00 1322.00 0.00 175.43 175.43
2149 533 290.00 1326.00 0.00 175.96 175.96
2153 533 290.00 1330.00 0.00 176.49 176.49
2157 533 290.00 1334.00 0.00 177.02 177.02
2161 533 290.00 1338.00 0.00 177.55 177.55
2165 533 290.00 1342.00 0.00 178.08 178.08
2169 533 290.00 1346.00 0.00 178.61 178.61
2173 533 290.00 1350.00 0.00 179.14 179.14
2177 533 290.00 1354.00 0.00 179.67 179.67
2181 533 290.00 1358.00 0.00 180.20 180.20
2185 533 290.00 1362.00 0.00 180.73 180.73
2189 533 290.00 1366.00 0.00 181.26 181.26
2193 533 290.00 1370.00 0.00 181.79 181.79
2197 533 290.00 1374.00 0.00 182.32 182.32
2201 533 290.00 1378.00 0.00 182.85 182.85
2205 533 290.00 1382.00 0.00 183.38 183.38
2209 533 290.00 1386.00 0.00 183.91 183.91
2213 533 290.00 1390.00 0.00 184.44 184.44
2217 533 290.00 1394.00 0.00 184.97 184.97
2221 533 290.00 1398.00 0.00 185.50 185.50
2225 533 290.00 1402.00 0.00 186.03 186.03
2229 533 290.00 1406.00 0.00 186.56 186.56
2233 533 290.00 1410.00 0.00 187.09 187.09
2237 533 290.00 1414.00 0.00 187.62 187.62
2241 533 290.00 1418.00 0.00 188.15 188.15
2245 533 290.00 1422.00 0.00 188.68 188.68
2249 533 290.00 1426.00 0.00 189.21 189.21
2253 533 290.00 1430.00 0.00 189.74 189.74
2257 533 290.00 1434.00 0.00 190.27 190.27
2261 533 290.00 1438.00 0.00 190.80 190.80
2265 533 290.00 1442.00 0.00 191.33 191.33
2269 533 290.00 1446.00 0.00 191.86 191.86
2273 533 290.00 1450.00 0.00 192.39 192.39
2277 533 290.00 1454.00 0.00 192.92 192.92
2281 533 290.00 1458.00 0.00 193.45 193.45
2285 533 290.00 1462.00 0.00 193.98 193.98
2289 533 290.00 1466.00 0.00 194.51 194.51
2293 533 290.00 1470.00 0.00 195.04 195.04
2297 533 290.00 1474.00 0.00 195.57 195.57
2301 533 290.00 1478.00 0.00 196.10 196.10
2305 533 290.00 1482.00 0.00 196.63 196.63
2309 533 290.00 1486.00 0.00 197.16 197.16
2313 533 290.00 1490.00 0.00 197.69 197.69
2317 533 290.00 1494.00 0.00 198.22 198.22
2321 533 290.00 1498.00 0.00 198.75 198.75
2325 533 290.00 1502.00 0.00 199.28 199.28
2329 533 290.00 1506.00 0.00 199.81 199.81
2333 533 290.00 1510.00 0.00 200.34 200.34
2337 533 290.00 1514.00 0.00 200.87 200.87
2341 533 290.00 1518.00 0.00 201.40 201.40
2345 533 290.00 1522.00 0.00 201.93 201.93
2349 533 290.00 1526.00 0.00 202.46 202.46
2353 533 290.00 1530.00 0.00 202.99 202.99
2357 533 290.00 1534.00 0.00 203.52 203.52
2361 533 290.00 1538.00 0.00 204.05 204.05
Page 239
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
2365 533 290.00 1542.00 0.00 204.58 204.58
2369 533 290.00 1546.00 0.00 205.11 205.11
2373 533 290.00 1550.00 0.00 205.64 205.64
2377 533 290.00 1554.00 0.00 206.17 206.17
2381 533 290.00 1558.00 0.00 206.70 206.70
2385 533 290.00 1562.00 0.00 207.23 207.23
2389 533 290.00 1566.00 0.00 207.76 207.76
2393 533 290.00 1570.00 0.00 208.29 208.29
2397 533 290.00 1574.00 0.00 208.82 208.82
2401 533 290.00 1578.00 0.00 209.35 209.35
2405 533 290.00 1582.00 0.00 209.88 209.88
2409 533 290.00 1586.00 0.00 210.41 210.41
2413 533 290.00 1590.00 0.00 210.94 210.94
2417 533 290.00 1594.00 0.00 211.47 211.47
2421 533 290.00 1598.00 0.00 212.00 212.00
2425 533 290.00 1602.00 0.00 212.53 212.53
2429 533 290.00 1606.00 0.00 213.06 213.06
2433 533 290.00 1610.00 0.00 213.59 213.59
2437 533 290.00 1614.00 0.00 214.12 214.12
2441 533 290.00 1618.00 0.00 214.65 214.65
2445 533 290.00 1622.00 0.00 215.18 215.18
2449 533 290.00 1626.00 0.00 215.71 215.71
2453 533 290.00 1630.00 0.00 216.24 216.24
2457 533 290.00 1634.00 0.00 216.77 216.77
2461 533 290.00 1638.00 0.00 217.30 217.30
2465 533 290.00 1642.00 0.00 217.83 217.83
2469 533 290.00 1646.00 0.00 218.36 218.36
2473 533 290.00 1650.00 0.00 218.89 218.89
2477 533 290.00 1654.00 0.00 219.42 219.42
2481 533 290.00 1658.00 0.00 219.95 219.95
2485 533 290.00 1662.00 0.00 220.48 220.48
2489 533 290.00 1666.00 0.00 221.01 221.01
2493 533 290.00 1670.00 0.00 221.54 221.54
2497 533 290.00 1674.00 0.00 222.07 222.07
2501 533 290.00 1678.00 0.00 222.60 222.60
2505 533 290.00 1682.00 0.00 223.13 223.13
2509 533 290.00 1686.00 0.00 223.66 223.66
2513 533 290.00 1690.00 0.00 224.19 224.19
2517 533 290.00 1694.00 0.00 224.72 224.72
2521 533 290.00 1698.00 0.00 225.25 225.25
2525 533 290.00 1702.00 0.00 225.78 225.78
2529 533 290.00 1706.00 0.00 226.31 226.31
2533 533 290.00 1710.00 0.00 226.84 226.84
2537 533 290.00 1714.00 0.00 227.37 227.37
2541 533 290.00 1718.00 0.00 227.90 227.90
2545 533 290.00 1722.00 0.00 228.43 228.43
2549 533 290.00 1726.00 0.00 228.96 228.96
2553 533 290.00 1730.00 0.00 229.49 229.49
2557 533 290.00 1734.00 0.00 230.02 230.02
2561 533 290.00 1738.00 0.00 230.55 230.55
2565 533 290.00 1742.00 0.00 231.08 231.08
2569 533 290.00 1746.00 0.00 231.61 231.61
2573 533 290.00 1750.00 0.00 232.14 232.14
2577 533 290.00 1754.00 0.00 232.67 232.67
2581 533 290.00 1758.00 0.00 233.20 233.20
Page 240
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
2585 533 290.00 1762.00 0.00 233.73 233.73
2589 533 290.00 1766.00 0.00 234.26 234.26
2593 533 290.00 1770.00 0.00 234.79 234.79
2597 533 290.00 1774.00 0.00 235.32 235.32
2601 533 290.00 1778.00 0.00 235.85 235.85
2605 533 290.00 1782.00 0.00 236.38 236.38
2609 533 290.00 1786.00 0.00 236.91 236.91
2613 533 290.00 1790.00 0.00 237.44 237.44
2617 533 290.00 1794.00 0.00 237.97 237.97
2621 533 290.00 1798.00 0.00 238.50 238.50
2625 533 290.00 1802.00 0.00 239.03 239.03
2629 533 290.00 1806.00 0.00 239.56 239.56
2633 533 290.00 1810.00 0.00 240.09 240.09
2637 533 290.00 1814.00 0.00 240.62 240.62
2641 533 290.00 1818.00 0.00 241.15 241.15
2645 533 290.00 1822.00 0.00 241.68 241.68
2649 533 290.00 1826.00 0.00 242.21 242.21
2653 533 290.00 1830.00 0.00 242.74 242.74
2657 533 290.00 1834.00 0.00 243.27 243.27
2661 533 290.00 1838.00 0.00 243.80 243.80
2665 533 290.00 1842.00 0.00 244.33 244.33
2669 533 290.00 1846.00 0.00 244.86 244.86
2673 533 290.00 1850.00 0.00 245.39 245.39
2677 533 290.00 1854.00 0.00 245.92 245.92
2681 533 290.00 1858.00 0.00 246.45 246.45
2685 533 290.00 1862.00 0.00 246.98 246.98
2689 533 290.00 1866.00 0.00 247.51 247.51
2693 533 290.00 1870.00 0.00 248.04 248.04
2697 533 290.00 1874.00 0.00 248.57 248.57
2701 533 290.00 1878.00 0.00 249.10 249.10
2705 533 290.00 1882.00 0.00 249.63 249.63
2709 533 290.00 1886.00 0.00 250.16 250.16
2713 533 290.00 1890.00 0.00 250.69 250.69
2717 533 290.00 1894.00 0.00 251.22 251.22
2721 533 290.00 1898.00 0.00 251.75 251.75
2725 533 290.00 1902.00 0.00 252.28 252.28
2729 533 290.00 1906.00 0.00 252.81 252.81
2733 533 290.00 1910.00 0.00 253.34 253.34
2737 533 290.00 1914.00 0.00 253.87 253.87
2741 533 290.00 1918.00 0.00 254.40 254.40
2745 533 290.00 1922.00 0.00 254.93 254.93
2749 533 290.00 1926.00 0.00 255.46 255.46
2753 533 290.00 1930.00 0.00 255.99 255.99
2757 533 290.00 1934.00 0.00 256.52 256.52
2761 533 290.00 1938.00 0.00 257.05 257.05
2765 533 290.00 1942.00 0.00 257.58 257.58
2769 533 290.00 1946.00 0.00 258.11 258.11
2773 533 290.00 1950.00 0.00 258.64 258.64
2777 533 290.00 1954.00 0.00 259.17 259.17
2781 533 290.00 1958.00 0.00 259.70 259.70
2785 533 290.00 1962.00 0.00 260.23 260.23
2789 533 290.00 1966.00 0.00 260.76 260.76
2793 533 290.00 1970.00 0.00 261.29 261.29
2797 533 290.00 1974.00 0.00 261.82 261.82
2801 533 290.00 1978.00 0.00 262.35 262.35
Page 241
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
2805 533 290.00 1982.00 0.00 262.88 262.88
2809 533 290.00 1986.00 0.00 263.41 263.41
2813 533 290.00 1990.00 0.00 263.94 263.94
2817 533 290.00 1994.00 0.00 264.47 264.47
2821 533 290.00 1998.00 0.00 265.00 265.00
2825 533 290.00 2002.00 0.00 265.53 265.53
2829 533 290.00 2006.00 0.00 266.06 266.06
2833 533 290.00 2010.00 0.00 266.59 266.59
2837 533 290.00 2014.00 0.00 267.12 267.12
2841 533 290.00 2018.00 0.00 267.65 267.65
2845 533 290.00 2022.00 0.00 268.18 268.18
2849 533 290.00 2026.00 0.00 268.71 268.71
2853 533 290.00 2030.00 0.00 269.24 269.24
2857 533 290.00 2034.00 0.00 269.77 269.77
2861 533 290.00 2038.00 0.00 270.30 270.30
2865 533 290.00 2042.00 0.00 270.83 270.83
2869 533 290.00 2046.00 0.00 271.36 271.36
2873 533 290.00 2050.00 0.00 271.89 271.89
2877 533 290.00 2054.00 0.00 272.42 272.42
2881 533 290.00 2058.00 0.00 272.95 272.95
2885 533 290.00 2062.00 0.00 273.48 273.48
2889 533 290.00 2066.00 0.00 274.01 274.01
2893 533 290.00 2070.00 0.00 274.54 274.54
2897 533 290.00 2074.00 0.00 275.07 275.07
2901 533 290.00 2078.00 0.00 275.60 275.60
2905 533 290.00 2082.00 0.00 276.13 276.13
2909 533 290.00 2086.00 0.00 276.66 276.66
2913 533 290.00 2090.00 0.00 277.19 277.19
2917 533 290.00 2094.00 0.00 277.72 277.72
2921 533 290.00 2098.00 0.00 278.25 278.25
2925 533 290.00 2102.00 0.00 278.78 278.78
2929 533 290.00 2106.00 0.00 279.31 279.31
2933 533 290.00 2110.00 0.00 279.84 279.84
2937 533 290.00 2114.00 0.00 280.37 280.37
2941 533 290.00 2118.00 0.00 280.90 280.90
2945 533 290.00 2122.00 0.00 281.43 281.43
2949 533 290.00 2126.00 0.00 281.96 281.96
2953 533 290.00 2130.00 0.00 282.49 282.49
2957 533 290.00 2134.00 0.00 283.02 283.02
2961 533 290.00 2138.00 0.00 283.55 283.55
2965 533 290.00 2142.00 0.00 284.08 284.08
2969 533 290.00 2146.00 0.00 284.61 284.61
2973 533 290.00 2150.00 0.00 285.14 285.14
2977 533 290.00 2154.00 0.00 285.67 285.67
2981 533 290.00 2158.00 0.00 286.20 286.20
2985 533 290.00 2162.00 0.00 286.73 286.73
2989 533 290.00 2166.00 0.00 287.26 287.26
2993 533 290.00 2170.00 0.00 287.79 287.79
2997 533 290.00 2174.00 0.00 288.32 288.32
3001 533 290.00 2178.00 0.00 288.85 288.85
3005 533 290.00 2182.00 0.00 289.38 289.38
3009 533 290.00 2186.00 0.00 289.91 289.91
3013 533 290.00 2190.00 0.00 290.44 290.44
3017 533 290.00 2194.00 0.00 290.97 290.97
3021 533 290.00 2198.00 0.00 291.50 291.50
Page 242
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
3025 533 290.00 2202.00 0.00 292.03 292.03
3029 533 290.00 2206.00 0.00 292.56 292.56
3033 533 290.00 2210.00 0.00 293.09 293.09
3037 533 290.00 2214.00 0.00 293.62 293.62
3041 533 290.00 2218.00 0.00 294.15 294.15
3045 533 290.00 2222.00 0.00 294.68 294.68
3049 533 290.00 2226.00 0.00 295.21 295.21
3053 533 290.00 2230.00 0.00 295.74 295.74
3057 533 290.00 2234.00 0.00 296.27 296.27
3061 533 290.00 2238.00 0.00 296.80 296.80
3065 533 290.00 2242.00 0.00 297.33 297.33
3069 533 290.00 2246.00 0.00 297.86 297.86
3073 533 290.00 2250.00 0.00 298.39 298.39
3077 533 290.00 2254.00 0.00 298.92 298.92
3081 533 290.00 2258.00 0.00 299.45 299.45
3085 533 290.00 2262.00 0.00 299.98 299.98
3089 533 290.00 2266.00 0.00 300.51 300.51
3093 533 290.00 2270.00 0.00 301.04 301.04
3097 533 290.00 2274.00 0.00 301.57 301.57
3101 533 290.00 2278.00 0.00 302.10 302.10
3105 533 290.00 2282.00 0.00 302.63 302.63
3109 533 290.00 2286.00 0.00 303.16 303.16
3113 533 290.00 2290.00 0.00 303.69 303.69
3117 533 290.00 2294.00 0.00 304.22 304.22
3121 533 290.00 2298.00 0.00 304.75 304.75
3125 533 290.00 2302.00 0.00 305.28 305.28
3129 533 290.00 2306.00 0.00 305.81 305.81
3133 533 290.00 2310.00 0.00 306.34 306.34
3137 533 290.00 2314.00 0.00 306.87 306.87
3141 533 290.00 2318.00 0.00 307.40 307.40
3145 533 290.00 2322.00 0.00 307.93 307.93
3149 533 290.00 2326.00 0.00 308.46 308.46
3153 533 290.00 2330.00 0.00 308.99 308.99
3157 533 290.00 2334.00 0.00 309.52 309.52
3161 533 290.00 2338.00 0.00 310.05 310.05
3165 533 290.00 2342.00 0.00 310.58 310.58
3169 533 290.00 2346.00 0.00 311.11 311.11
3173 533 290.00 2350.00 0.00 311.64 311.64
3177 533 290.00 2354.00 0.00 312.17 312.17
3181 533 290.00 2358.00 0.00 312.70 312.70
3185 533 290.00 2362.00 0.00 313.23 313.23
3189 533 290.00 2366.00 0.00 313.76 313.76
3193 533 290.00 2370.00 0.00 314.29 314.29
3197 533 290.00 2374.00 0.00 314.82 314.82
3201 533 290.00 2378.00 0.00 315.35 315.35
3205 533 290.00 2382.00 0.00 315.88 315.88
3209 533 290.00 2386.00 0.00 316.41 316.41
3213 533 290.00 2390.00 0.00 316.94 316.94
3217 533 290.00 2394.00 0.00 317.47 317.47
3221 533 290.00 2398.00 0.00 318.00 318.00
3225 533 290.00 2402.00 0.00 318.53 318.53
3229 533 290.00 2406.00 0.00 319.06 319.06
3233 533 290.00 2410.00 0.00 319.59 319.59
3237 533 290.00 2414.00 0.00 320.12 320.12
3241 533 290.00 2418.00 0.00 320.65 320.65
Page 243
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
3245 533 290.00 2422.00 0.00 321.18 321.18
3249 533 290.00 2426.00 0.00 321.71 321.71
3253 533 290.00 2430.00 0.00 322.24 322.24
3257 533 290.00 2434.00 0.00 322.77 322.77
3261 533 290.00 2438.00 0.00 323.30 323.30
3265 533 290.00 2442.00 0.00 323.83 323.83
3269 533 290.00 2446.00 0.00 324.36 324.36
3273 533 290.00 2450.00 0.00 324.89 324.89
3277 533 290.00 2454.00 0.00 325.42 325.42
3281 533 290.00 2458.00 0.00 325.95 325.95
3285 533 290.00 2462.00 0.00 326.48 326.48
3289 533 290.00 2466.00 0.00 327.01 327.01
3293 533 290.00 2470.00 0.00 327.54 327.54
3297 533 290.00 2474.00 0.00 328.07 328.07
3301 533 290.00 2478.00 0.00 328.60 328.60
3305 533 290.00 2482.00 0.00 329.13 329.13
3309 533 290.00 2486.00 0.00 329.66 329.66
3313 533 290.00 2490.00 0.00 330.19 330.19
3317 533 290.00 2494.00 0.00 330.72 330.72
3321 533 290.00 2498.00 0.00 331.25 331.25
3325 533 290.00 2502.00 0.00 331.78 331.78
3329 533 290.00 2506.00 0.00 332.31 332.31
3333 533 290.00 2510.00 0.00 332.84 332.84
3337 533 290.00 2514.00 0.00 333.37 333.37
3341 533 290.00 2518.00 0.00 333.90 333.90
3345 533 290.00 2522.00 0.00 334.43 334.43
3349 533 290.00 2526.00 0.00 334.96 334.96
3353 533 290.00 2530.00 0.00 335.49 335.49
3357 533 290.00 2534.00 0.00 336.02 336.02
3361 533 290.00 2538.00 0.00 336.55 336.55
3365 533 290.00 2542.00 0.00 337.08 337.08
3369 533 290.00 2546.00 0.00 337.61 337.61
3373 533 290.00 2550.00 0.00 338.14 338.14
3377 533 290.00 2554.00 0.00 338.67 338.67
3381 533 290.00 2558.00 0.00 339.20 339.20
3385 533 290.00 2562.00 0.00 339.73 339.73
3389 533 290.00 2566.00 0.00 340.26 340.26
3393 533 290.00 2570.00 0.00 340.79 340.79
3397 533 290.00 2574.00 0.00 341.32 341.32
3401 533 290.00 2578.00 0.00 341.85 341.85
3405 533 290.00 2582.00 0.00 342.38 342.38
3409 533 290.00 2586.00 0.00 342.91 342.91
3413 533 290.00 2590.00 0.00 343.44 343.44
3417 533 290.00 2594.00 0.00 343.97 343.97
3421 533 290.00 2598.00 0.00 344.50 344.50
3425 533 290.00 2602.00 0.00 345.03 345.03
3429 533 290.00 2606.00 0.00 345.56 345.56
3433 533 290.00 2610.00 0.00 346.09 346.09
3437 533 290.00 2614.00 0.00 346.62 346.62
3441 533 290.00 2618.00 0.00 347.15 347.15
3445 533 290.00 2622.00 0.00 347.68 347.68
3449 533 290.00 2626.00 0.00 348.21 348.21
3453 533 290.00 2630.00 0.00 348.74 348.74
3457 533 290.00 2634.00 0.00 349.27 349.27
3461 533 290.00 2638.00 0.00 349.80 349.80
Page 244
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
3465 533 290.00 2642.00 0.00 350.33 350.33
3469 533 290.00 2646.00 0.00 350.86 350.86
3473 533 290.00 2650.00 0.00 351.39 351.39
3477 533 290.00 2654.00 0.00 351.92 351.92
3481 533 290.00 2658.00 0.00 352.45 352.45
3485 533 290.00 2662.00 0.00 352.98 352.98
3489 533 290.00 2666.00 0.00 353.51 353.51
3493 533 290.00 2670.00 0.00 354.04 354.04
3497 533 290.00 2674.00 0.00 354.57 354.57
3501 533 290.00 2678.00 0.00 355.10 355.10
3505 533 290.00 2682.00 0.00 355.63 355.63
3509 533 290.00 2686.00 0.00 356.16 356.16
3513 533 290.00 2690.00 0.00 356.69 356.69
3517 533 290.00 2694.00 0.00 357.22 357.22
3521 533 290.00 2698.00 0.00 357.75 357.75
3525 533 290.00 2702.00 0.00 358.28 358.28
3529 533 290.00 2706.00 0.00 358.81 358.81
3533 533 290.00 2710.00 0.00 359.34 359.34
3537 533 290.00 2714.00 0.00 359.87 359.87
3541 533 290.00 2718.00 0.00 360.40 360.40
3545 533 290.00 2722.00 0.00 360.93 360.93
3549 533 290.00 2726.00 0.00 361.46 361.46
3553 533 290.00 2730.00 0.00 361.99 361.99
3557 533 290.00 2734.00 0.00 362.52 362.52
3561 533 290.00 2738.00 0.00 363.05 363.05
3565 533 290.00 2742.00 0.00 363.58 363.58
3569 533 290.00 2746.00 0.00 364.11 364.11
3573 533 290.00 2750.00 0.00 364.64 364.64
3577 533 290.00 2754.00 0.00 365.17 365.17
3581 533 290.00 2758.00 0.00 365.70 365.70
3585 533 290.00 2762.00 0.00 366.23 366.23
3589 533 290.00 2766.00 0.00 366.76 366.76
3593 533 290.00 2770.00 0.00 367.29 367.29
3597 533 290.00 2774.00 0.00 367.82 367.82
3601 533 290.00 2778.00 0.00 368.35 368.35
3605 533 290.00 2782.00 0.00 368.88 368.88
3609 533 290.00 2786.00 0.00 369.41 369.41
3613 533 290.00 2790.00 0.00 369.94 369.94
3617 533 290.00 2794.00 0.00 370.47 370.47
3621 533 290.00 2798.00 0.00 371.00 371.00
3625 533 290.00 2802.00 0.00 371.53 371.53
3629 533 290.00 2806.00 0.00 372.06 372.06
3633 533 290.00 2810.00 0.00 372.59 372.59
3637 533 290.00 2814.00 0.00 373.12 373.12
3641 533 290.00 2818.00 0.00 373.65 373.65
3645 533 290.00 2822.00 0.00 374.18 374.18
3649 533 290.00 2826.00 0.00 374.71 374.71
3653 533 290.00 2830.00 0.00 375.24 375.24
3657 533 290.00 2834.00 0.00 375.77 375.77
3661 533 290.00 2838.00 0.00 376.30 376.30
3665 533 290.00 2842.00 0.00 376.83 376.83
3669 533 290.00 2846.00 0.00 377.36 377.36
3673 533 290.00 2850.00 0.00 377.89 377.89
3677 533 290.00 2854.00 0.00 378.42 378.42
3681 533 290.00 2858.00 0.00 378.95 378.95
Page 245
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter VMonthly table
3685 533 290.00 2862.00 0.00 379.48 379.48
3689 533 290.00 2866.00 0.00 380.01 380.01
3693 533 290.00 2870.00 0.00 380.54 380.54
3697 533 290.00 2874.00 0.00 381.07 381.07
3701 533 290.00 2878.00 0.00 381.60 381.60
3705 533 290.00 2882.00 0.00 382.13 382.13
3709 533 290.00 2886.00 0.00 382.66 382.66
3713 533 290.00 2890.00 0.00 383.19 383.19
3717 533 290.00 2894.00 0.00 383.72 383.72
3721 533 290.00 2898.00 0.00 384.25 384.25
3725 533 290.00 2902.00 0.00 384.78 384.78
3729 533 290.00 2906.00 0.00 385.31 385.31
3733 533 290.00 2910.00 0.00 385.84 385.84
3737 533 290.00 2914.00 0.00 386.37 386.37
3741 533 290.00 2918.00 0.00 386.90 386.90
3745 533 290.00 2922.00 0.00 387.43 387.43
3749 533 290.00 2926.00 0.00 387.96 387.96
3753 533 290.00 2930.00 0.00 388.49 388.49
3757 533 290.00 2934.00 0.00 389.02 389.02
3761 533 290.00 2938.00 0.00 389.55 389.55
3765 533 290.00 2942.00 0.00 390.08 390.08
3769 533 290.00 2946.00 0.00 390.61 390.61
3773 533 290.00 2950.00 0.00 391.14 391.14
3777 533 290.00 2954.00 0.00 391.67 391.67
3781 533 290.00 2958.00 0.00 392.20 392.20
3785 533 290.00 2962.00 0.00 392.73 392.73
3789 533 290.00 2966.00 0.00 393.26 393.26
3793 533 290.00 2970.00 0.00 393.79 393.79
3797 533 290.00 2974.00 0.00 394.32 394.32
3801 533 290.00 2978.00 0.00 394.85 394.85
3805 533 290.00 2982.00 0.00 395.38 395.38
3809 533 290.00 2986.00 0.00 395.91 395.91
3813 533 290.00 2990.00 0.00 396.44 396.44
3817 533 290.00 2994.00 0.00 396.97 396.97
3821 533 290.00 2998.00 0.00 397.50 397.50
3825 533 290.00 3002.00 0.00 398.03 398.03
3829 533 290.00 3006.00 0.00 398.56 398.56
3833 533 290.00 3010.00 0.00 399.09 399.09
3837 533 290.00 3014.00 0.00 399.62 399.62
3841 533 290.00 3018.00 0.00 400.15 400.15
3845 533 290.00 3022.00 0.00 400.68 400.68
3849 533 290.00 3026.00 0.00 401.21 401.21
3853 533 290.00 3030.00 0.00 401.74 401.74
3857 533 290.00 3034.00 0.00 402.27 402.27
3861 533 290.00 3038.00 0.00 402.80 402.80
3865 533 290.00 3042.00 0.00 403.33 403.33
3869 533 290.00 3046.00 0.00 403.86 403.86
3873 533 290.00 3050.00 0.00 404.39 404.39
3877 533 290.00 3054.00 0.00 404.92 404.92
3881 533 290.00 3058.00 0.00 405.45 405.45
3885 533 290.00 3062.00 0.00 405.98 405.98
3889 533 290.00 3066.00 0.00 406.51 406.51
3893 533 290.00 3070.00 0.00 407.04 407.04
3897 533 290.00 3074.00 0.00 407.57 407.57
3901 533 290.00 3078.00 0.00 408.10 408.10
Page 246
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter V
3905 533 290.00 3082.00 0.00 408.63 408.63
3909 533 290.00 3086.00 0.00 409.16 409.16
3913 533 290.00 3090.00 0.00 409.69 409.69
3917 533 290.00 3094.00 0.00 410.22 410.22
3921 533 290.00 3098.00 0.00 410.75 410.75
3925 533 290.00 3102.00 0.00 411.28 411.28
3929 533 290.00 3106.00 0.00 411.81 411.81
3933 533 290.00 3110.00 0.00 412.34 412.34
3937 533 290.00 3114.00 0.00 412.87 412.87
3941 533 290.00 3118.00 0.00 413.40 413.40
3945 533 290.00 3122.00 0.00 413.93 413.93
3949 533 290.00 3126.00 0.00 414.46 414.46
3953 533 290.00 3130.00 0.00 414.99 414.99
3957 533 290.00 3134.00 0.00 415.52 415.52
3961 533 290.00 3138.00 0.00 416.05 416.05
3965 533 290.00 3142.00 0.00 416.58 416.58
3969 533 290.00 3146.00 0.00 417.11 417.11
3973 533 290.00 3150.00 0.00 417.64 417.64
3977 533 290.00 3154.00 0.00 418.17 418.17
3981 533 290.00 3158.00 0.00 418.70 418.70
3985 533 290.00 3162.00 0.00 419.23 419.23
3989 533 290.00 3166.00 0.00 419.76 419.76
3993 533 290.00 3170.00 0.00 420.29 420.29
3997 533 290.00 3174.00 0.00 420.82 420.82
4001 533 290.00 3178.00 0.00 421.35 421.35
4005 533 290.00 3182.00 0.00 421.88 421.88
4009 533 290.00 3186.00 0.00 422.41 422.41
4013 533 290.00 3190.00 0.00 422.94 422.94
4017 533 290.00 3194.00 0.00 423.47 423.47
4021 533 290.00 3198.00 0.00 424.00 424.00
4025 533 290.00 3202.00 0.00 424.53 424.53
4029 533 290.00 3206.00 0.00 425.06 425.06
4033 533 290.00 3210.00 0.00 425.59 425.59
4037 533 290.00 3214.00 0.00 426.12 426.12
4041 533 290.00 3218.00 0.00 426.65 426.65
4045 533 290.00 3222.00 0.00 427.18 427.18
4049 533 290.00 3226.00 0.00 427.71 427.71
4053 533 290.00 3230.00 0.00 428.24 428.24
4057 533 290.00 3234.00 0.00 428.77 428.77
4061 533 290.00 3238.00 0.00 429.30 429.30
4065 533 290.00 3242.00 0.00 429.83 429.83
4069 533 290.00 3246.00 0.00 430.36 430.36
4073 533 290.00 3250.00 0.00 430.89 430.89
4077 533 290.00 3254.00 0.00 431.42 431.42
4081 533 290.00 3258.00 0.00 431.95 431.95
4085 533 290.00 3262.00 0.00 432.48 432.48
4089 533 290.00 3266.00 0.00 433.01 433.01
4093 533 290.00 3270.00 0.00 433.54 433.54
4097 533 290.00 3274.00 0.00 434.07 434.07
4101 533 290.00 3278.00 0.00 434.60 434.60
4105 533 290.00 3282.00 0.00 435.13 435.13
4109 533 290.00 3286.00 0.00 435.66 435.66
4113 533 290.00 3290.00 0.00 436.19 436.19
4117 533 290.00 3294.00 0.00 436.72 436.72
4121 533 290.00 3298.00 0.00 437.25 437.25
Page 247
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s &
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282
Table letter VMonthly table Table letter VMonthly table
4125 533 290.00 3302.00 0.00 437.78 437.78
4129 533 290.00 3306.00 0.00 438.31 438.31
4133 533 290.00 3310.00 0.00 438.84 438.84
4137 533 290.00 3314.00 0.00 439.37 439.37
4141 533 290.00 3318.00 0.00 439.90 439.90
4145 533 290.00 3322.00 0.00 440.43 440.43
4149 533 290.00 3326.00 0.00 440.96 440.96
4153 533 290.00 3330.00 0.00 441.49 441.49
4157 533 290.00 3334.00 0.00 442.02 442.02
4161 533 290.00 3338.00 0.00 442.55 442.55
4165 533 290.00 3342.00 0.00 443.08 443.08
4169 533 290.00 3346.00 0.00 443.61 443.61
4173 533 290.00 3350.00 0.00 444.14 444.14
4177 533 290.00 3354.00 0.00 444.67 444.67
4181 533 290.00 3358.00 0.00 445.20 445.20
4185 533 290.00 3362.00 0.00 445.73 445.73
4189 533 290.00 3366.00 0.00 445.99 445.99
Use this table for all employees who are under the
age of 21 for whom you hold form CA2700 allowing
them to defer payment of employee’s NICs at the full
main percentage rate.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
employees who are aged 21 or over, for whom you
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief (go to
Table letter L)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘Z’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Weekly table for NICs where employee
has deferment (employee under 21)
for use from 6 April 2022 to 5 April 2023
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£122.99
No NICs liability, make no entry on form RT11
123 123 0.00 0.00 0.00 0.00 0.00
124 123 1.00 0.00 0.00 0.00 0.00
125 123 2.00 0.00 0.00 0.00 0.00
126 123 3.00 0.00 0.00 0.00 0.00
127 123 4.00 0.00 0.00 0.00 0.00
128 123 5.00 0.00 0.00 0.00 0.00
129 123 6.00 0.00 0.00 0.00 0.00
130 123 7.00 0.00 0.00 0.00 0.00
131 123 8.00 0.00 0.00 0.00 0.00
132 123 9.00 0.00 0.00 0.00 0.00
133 123 10.00 0.00 0.00 0.00 0.00
134 123 11.00 0.00 0.00 0.00 0.00
135 123 12.00 0.00 0.00 0.00 0.00
136 123 13.00 0.00 0.00 0.00 0.00
137 123 14.00 0.00 0.00 0.00 0.00
138 123 15.00 0.00 0.00 0.00 0.00
139 123 16.00 0.00 0.00 0.00 0.00
140 123 17.00 0.00 0.00 0.00 0.00
141 123 18.00 0.00 0.00 0.00 0.00
142 123 19.00 0.00 0.00 0.00 0.00
143 123 20.00 0.00 0.00 0.00 0.00
144 123 21.00 0.00 0.00 0.00 0.00
145 123 22.00 0.00 0.00 0.00 0.00
146 123 23.00 0.00 0.00 0.00 0.00
147 123 24.00 0.00 0.00 0.00 0.00
Table letter Z
Page 248
Page 249
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
148 123 25.00 0.00 0.00 0.00 0.00
149 123 26.00 0.00 0.00 0.00 0.00
150 123 27.00 0.00 0.00 0.00 0.00
151 123 28.00 0.00 0.00 0.00 0.00
152 123 29.00 0.00 0.00 0.00 0.00
153 123 30.00 0.00 0.00 0.00 0.00
154 123 31.00 0.00 0.00 0.00 0.00
155 123 32.00 0.00 0.00 0.00 0.00
156 123 33.00 0.00 0.00 0.00 0.00
157 123 34.00 0.00 0.00 0.00 0.00
158 123 35.00 0.00 0.00 0.00 0.00
159 123 36.00 0.00 0.00 0.00 0.00
160 123 37.00 0.00 0.00 0.00 0.00
161 123 38.00 0.00 0.00 0.00 0.00
162 123 39.00 0.00 0.00 0.00 0.00
163 123 40.00 0.00 0.00 0.00 0.00
164 123 41.00 0.00 0.00 0.00 0.00
165 123 42.00 0.00 0.00 0.00 0.00
166 123 43.00 0.00 0.00 0.00 0.00
167 123 44.00 0.00 0.00 0.00 0.00
168 123 45.00 0.00 0.00 0.00 0.00
169 123 46.00 0.00 0.00 0.00 0.00
170 123 47.00 0.00 0.00 0.00 0.00
171 123 48.00 0.00 0.00 0.00 0.00
172 123 49.00 0.00 0.00 0.00 0.00
173 123 50.00 0.00 0.00 0.00 0.00
174 123 51.00 0.00 0.00 0.00 0.00
175 123 52.00 0.00 0.00 0.00 0.00
176 123 53.00 0.00 0.00 0.00 0.00
177 123 54.00 0.00 0.00 0.00 0.00
178 123 55.00 0.00 0.00 0.00 0.00
179 123 56.00 0.00 0.00 0.00 0.00
180 123 57.00 0.00 0.00 0.00 0.00
181 123 58.00 0.00 0.00 0.00 0.00
182 123 59.00 0.00 0.00 0.00 0.00
183 123 60.00 0.00 0.00 0.00 0.00
184 123 61.00 0.00 0.00 0.00 0.00
185 123 62.00 0.00 0.00 0.00 0.00
186 123 63.00 0.00 0.00 0.00 0.00
187 123 64.00 0.00 0.00 0.00 0.00
188 123 65.00 0.00 0.00 0.00 0.00
189 123 66.00 0.00 0.00 0.00 0.00
190 123 67.00 0.00 0.00 0.00 0.00
191 123 67.00 1.00 0.00 0.05 0.05
192 123 67.00 2.00 0.00 0.08 0.08
193 123 67.00 3.00 0.00 0.11 0.11
194 123 67.00 4.00 0.00 0.15 0.15
195 123 67.00 5.00 0.00 0.18 0.18
196 123 67.00 6.00 0.00 0.21 0.21
197 123 67.00 7.00 0.00 0.24 0.24
198 123 67.00 8.00 0.00 0.28 0.28
199 123 67.00 9.00 0.00 0.31 0.31
200 123 67.00 10.00 0.00 0.34 0.34
201 123 67.00 11.00 0.00 0.37 0.37
202 123 67.00 12.00 0.00 0.41 0.41
Page 250
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
203 123 67.00 13.00 0.00 0.44 0.44
204 123 67.00 14.00 0.00 0.47 0.47
205 123 67.00 15.00 0.00 0.50 0.50
206 123 67.00 16.00 0.00 0.54 0.54
207 123 67.00 17.00 0.00 0.57 0.57
208 123 67.00 18.00 0.00 0.60 0.60
209 123 67.00 19.00 0.00 0.63 0.63
210 123 67.00 20.00 0.00 0.67 0.67
211 123 67.00 21.00 0.00 0.70 0.70
212 123 67.00 22.00 0.00 0.73 0.73
213 123 67.00 23.00 0.00 0.76 0.76
214 123 67.00 24.00 0.00 0.80 0.80
215 123 67.00 25.00 0.00 0.83 0.83
216 123 67.00 26.00 0.00 0.86 0.86
217 123 67.00 27.00 0.00 0.89 0.89
218 123 67.00 28.00 0.00 0.93 0.93
219 123 67.00 29.00 0.00 0.96 0.96
220 123 67.00 30.00 0.00 0.99 0.99
221 123 67.00 31.00 0.00 1.02 1.02
222 123 67.00 32.00 0.00 1.06 1.06
223 123 67.00 33.00 0.00 1.09 1.09
224 123 67.00 34.00 0.00 1.12 1.12
225 123 67.00 35.00 0.00 1.15 1.15
226 123 67.00 36.00 0.00 1.19 1.19
227 123 67.00 37.00 0.00 1.22 1.22
228 123 67.00 38.00 0.00 1.25 1.25
229 123 67.00 39.00 0.00 1.28 1.28
230 123 67.00 40.00 0.00 1.32 1.32
231 123 67.00 41.00 0.00 1.35 1.35
232 123 67.00 42.00 0.00 1.38 1.38
233 123 67.00 43.00 0.00 1.41 1.41
234 123 67.00 44.00 0.00 1.45 1.45
235 123 67.00 45.00 0.00 1.48 1.48
236 123 67.00 46.00 0.00 1.51 1.51
237 123 67.00 47.00 0.00 1.54 1.54
238 123 67.00 48.00 0.00 1.58 1.58
239 123 67.00 49.00 0.00 1.61 1.61
240 123 67.00 50.00 0.00 1.64 1.64
241 123 67.00 51.00 0.00 1.67 1.67
242 123 67.00 52.00 0.00 1.71 1.71
243 123 67.00 53.00 0.00 1.74 1.74
244 123 67.00 54.00 0.00 1.77 1.77
245 123 67.00 55.00 0.00 1.80 1.80
246 123 67.00 56.00 0.00 1.84 1.84
247 123 67.00 57.00 0.00 1.87 1.87
248 123 67.00 58.00 0.00 1.90 1.90
249 123 67.00 59.00 0.00 1.93 1.93
250 123 67.00 60.00 0.00 1.97 1.97
251 123 67.00 61.00 0.00 2.00 2.00
252 123 67.00 62.00 0.00 2.03 2.03
253 123 67.00 63.00 0.00 2.06 2.06
254 123 67.00 64.00 0.00 2.10 2.10
255 123 67.00 65.00 0.00 2.13 2.13
256 123 67.00 66.00 0.00 2.16 2.16
257 123 67.00 67.00 0.00 2.19 2.19
Page 251
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZWeekly table
258 123 67.00 68.00 0.00 2.23 2.23
259 123 67.00 69.00 0.00 2.26 2.26
260 123 67.00 70.00 0.00 2.29 2.29
261 123 67.00 71.00 0.00 2.32 2.32
262 123 67.00 72.00 0.00 2.36 2.36
263 123 67.00 73.00 0.00 2.39 2.39
264 123 67.00 74.00 0.00 2.42 2.42
265 123 67.00 75.00 0.00 2.45 2.45
266 123 67.00 76.00 0.00 2.49 2.49
267 123 67.00 77.00 0.00 2.52 2.52
268 123 67.00 78.00 0.00 2.55 2.55
269 123 67.00 79.00 0.00 2.58 2.58
270 123 67.00 80.00 0.00 2.62 2.62
271 123 67.00 81.00 0.00 2.65 2.65
272 123 67.00 82.00 0.00 2.68 2.68
273 123 67.00 83.00 0.00 2.71 2.71
274 123 67.00 84.00 0.00 2.75 2.75
275 123 67.00 85.00 0.00 2.78 2.78
276 123 67.00 86.00 0.00 2.81 2.81
277 123 67.00 87.00 0.00 2.84 2.84
278 123 67.00 88.00 0.00 2.88 2.88
279 123 67.00 89.00 0.00 2.91 2.91
280 123 67.00 90.00 0.00 2.94 2.94
281 123 67.00 91.00 0.00 2.97 2.97
282 123 67.00 92.00 0.00 3.01 3.01
283 123 67.00 93.00 0.00 3.04 3.04
284 123 67.00 94.00 0.00 3.07 3.07
285 123 67.00 95.00 0.00 3.10 3.10
286 123 67.00 96.00 0.00 3.14 3.14
287 123 67.00 97.00 0.00 3.17 3.17
288 123 67.00 98.00 0.00 3.20 3.20
289 123 67.00 99.00 0.00 3.23 3.23
290 123 67.00 100.00 0.00 3.27 3.27
291 123 67.00 101.00 0.00 3.30 3.30
292 123 67.00 102.00 0.00 3.33 3.33
293 123 67.00 103.00 0.00 3.36 3.36
294 123 67.00 104.00 0.00 3.40 3.40
295 123 67.00 105.00 0.00 3.43 3.43
296 123 67.00 106.00 0.00 3.46 3.46
297 123 67.00 107.00 0.00 3.49 3.49
298 123 67.00 108.00 0.00 3.53 3.53
299 123 67.00 109.00 0.00 3.56 3.56
300 123 67.00 110.00 0.00 3.59 3.59
301 123 67.00 111.00 0.00 3.62 3.62
302 123 67.00 112.00 0.00 3.66 3.66
303 123 67.00 113.00 0.00 3.69 3.69
304 123 67.00 114.00 0.00 3.72 3.72
305 123 67.00 115.00 0.00 3.75 3.75
306 123 67.00 116.00 0.00 3.79 3.79
307 123 67.00 117.00 0.00 3.82 3.82
308 123 67.00 118.00 0.00 3.85 3.85
309 123 67.00 119.00 0.00 3.88 3.88
310 123 67.00 120.00 0.00 3.92 3.92
311 123 67.00 121.00 0.00 3.95 3.95
312 123 67.00 122.00 0.00 3.98 3.98
Page 252
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter Z
313 123 67.00 123.00 0.00 4.01 4.01
314 123 67.00 124.00 0.00 4.05 4.05
315 123 67.00 125.00 0.00 4.08 4.08
316 123 67.00 126.00 0.00 4.11 4.11
317 123 67.00 127.00 0.00 4.14 4.14
318 123 67.00 128.00 0.00 4.18 4.18
319 123 67.00 129.00 0.00 4.21 4.21
320 123 67.00 130.00 0.00 4.24 4.24
321 123 67.00 131.00 0.00 4.27 4.27
322 123 67.00 132.00 0.00 4.31 4.31
323 123 67.00 133.00 0.00 4.34 4.34
324 123 67.00 134.00 0.00 4.37 4.37
325 123 67.00 135.00 0.00 4.40 4.40
326 123 67.00 136.00 0.00 4.44 4.44
327 123 67.00 137.00 0.00 4.47 4.47
328 123 67.00 138.00 0.00 4.50 4.50
329 123 67.00 139.00 0.00 4.53 4.53
330 123 67.00 140.00 0.00 4.57 4.57
331 123 67.00 141.00 0.00 4.60 4.60
332 123 67.00 142.00 0.00 4.63 4.63
333 123 67.00 143.00 0.00 4.66 4.66
334 123 67.00 144.00 0.00 4.70 4.70
335 123 67.00 145.00 0.00 4.73 4.73
336 123 67.00 146.00 0.00 4.76 4.76
337 123 67.00 147.00 0.00 4.79 4.79
338 123 67.00 148.00 0.00 4.83 4.83
339 123 67.00 149.00 0.00 4.86 4.86
340 123 67.00 150.00 0.00 4.89 4.89
341 123 67.00 151.00 0.00 4.92 4.92
342 123 67.00 152.00 0.00 4.96 4.96
343 123 67.00 153.00 0.00 4.99 4.99
344 123 67.00 154.00 0.00 5.02 5.02
345 123 67.00 155.00 0.00 5.05 5.05
346 123 67.00 156.00 0.00 5.09 5.09
347 123 67.00 157.00 0.00 5.12 5.12
348 123 67.00 158.00 0.00 5.15 5.15
349 123 67.00 159.00 0.00 5.18 5.18
350 123 67.00 160.00 0.00 5.22 5.22
351 123 67.00 161.00 0.00 5.25 5.25
352 123 67.00 162.00 0.00 5.28 5.28
353 123 67.00 163.00 0.00 5.31 5.31
354 123 67.00 164.00 0.00 5.35 5.35
355 123 67.00 165.00 0.00 5.38 5.38
356 123 67.00 166.00 0.00 5.41 5.41
357 123 67.00 167.00 0.00 5.44 5.44
358 123 67.00 168.00 0.00 5.48 5.48
359 123 67.00 169.00 0.00 5.51 5.51
360 123 67.00 170.00 0.00 5.54 5.54
361 123 67.00 171.00 0.00 5.57 5.57
362 123 67.00 172.00 0.00 5.61 5.61
363 123 67.00 173.00 0.00 5.64 5.64
364 123 67.00 174.00 0.00 5.67 5.67
365 123 67.00 175.00 0.00 5.70 5.70
366 123 67.00 176.00 0.00 5.74 5.74
367 123 67.00 177.00 0.00 5.77 5.77
Page 253
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZWeekly table
368 123 67.00 178.00 0.00 5.80 5.80
369 123 67.00 179.00 0.00 5.83 5.83
370 123 67.00 180.00 0.00 5.87 5.87
371 123 67.00 181.00 0.00 5.90 5.90
372 123 67.00 182.00 0.00 5.93 5.93
373 123 67.00 183.00 0.00 5.96 5.96
374 123 67.00 184.00 0.00 6.00 6.00
375 123 67.00 185.00 0.00 6.03 6.03
376 123 67.00 186.00 0.00 6.06 6.06
377 123 67.00 187.00 0.00 6.09 6.09
378 123 67.00 188.00 0.00 6.13 6.13
379 123 67.00 189.00 0.00 6.16 6.16
380 123 67.00 190.00 0.00 6.19 6.19
381 123 67.00 191.00 0.00 6.22 6.22
382 123 67.00 192.00 0.00 6.26 6.26
383 123 67.00 193.00 0.00 6.29 6.29
384 123 67.00 194.00 0.00 6.32 6.32
385 123 67.00 195.00 0.00 6.35 6.35
386 123 67.00 196.00 0.00 6.39 6.39
387 123 67.00 197.00 0.00 6.42 6.42
388 123 67.00 198.00 0.00 6.45 6.45
389 123 67.00 199.00 0.00 6.48 6.48
390 123 67.00 200.00 0.00 6.52 6.52
391 123 67.00 201.00 0.00 6.55 6.55
392 123 67.00 202.00 0.00 6.58 6.58
393 123 67.00 203.00 0.00 6.61 6.61
394 123 67.00 204.00 0.00 6.65 6.65
395 123 67.00 205.00 0.00 6.68 6.68
396 123 67.00 206.00 0.00 6.71 6.71
397 123 67.00 207.00 0.00 6.74 6.74
398 123 67.00 208.00 0.00 6.78 6.78
399 123 67.00 209.00 0.00 6.81 6.81
400 123 67.00 210.00 0.00 6.84 6.84
401 123 67.00 211.00 0.00 6.87 6.87
402 123 67.00 212.00 0.00 6.91 6.91
403 123 67.00 213.00 0.00 6.94 6.94
404 123 67.00 214.00 0.00 6.97 6.97
405 123 67.00 215.00 0.00 7.00 7.00
406 123 67.00 216.00 0.00 7.04 7.04
407 123 67.00 217.00 0.00 7.07 7.07
408 123 67.00 218.00 0.00 7.10 7.10
409 123 67.00 219.00 0.00 7.13 7.13
410 123 67.00 220.00 0.00 7.17 7.17
411 123 67.00 221.00 0.00 7.20 7.20
412 123 67.00 222.00 0.00 7.23 7.23
413 123 67.00 223.00 0.00 7.26 7.26
414 123 67.00 224.00 0.00 7.30 7.30
415 123 67.00 225.00 0.00 7.33 7.33
416 123 67.00 226.00 0.00 7.36 7.36
417 123 67.00 227.00 0.00 7.39 7.39
418 123 67.00 228.00 0.00 7.43 7.43
419 123 67.00 229.00 0.00 7.46 7.46
420 123 67.00 230.00 0.00 7.49 7.49
421 123 67.00 231.00 0.00 7.52 7.52
422 123 67.00 232.00 0.00 7.56 7.56
Page 254
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter Z
423 123 67.00 233.00 0.00 7.59 7.59
424 123 67.00 234.00 0.00 7.62 7.62
425 123 67.00 235.00 0.00 7.65 7.65
426 123 67.00 236.00 0.00 7.69 7.69
427 123 67.00 237.00 0.00 7.72 7.72
428 123 67.00 238.00 0.00 7.75 7.75
429 123 67.00 239.00 0.00 7.78 7.78
430 123 67.00 240.00 0.00 7.82 7.82
431 123 67.00 241.00 0.00 7.85 7.85
432 123 67.00 242.00 0.00 7.88 7.88
433 123 67.00 243.00 0.00 7.91 7.91
434 123 67.00 244.00 0.00 7.95 7.95
435 123 67.00 245.00 0.00 7.98 7.98
436 123 67.00 246.00 0.00 8.01 8.01
437 123 67.00 247.00 0.00 8.04 8.04
438 123 67.00 248.00 0.00 8.08 8.08
439 123 67.00 249.00 0.00 8.11 8.11
440 123 67.00 250.00 0.00 8.14 8.14
441 123 67.00 251.00 0.00 8.17 8.17
442 123 67.00 252.00 0.00 8.21 8.21
443 123 67.00 253.00 0.00 8.24 8.24
444 123 67.00 254.00 0.00 8.27 8.27
445 123 67.00 255.00 0.00 8.30 8.30
446 123 67.00 256.00 0.00 8.34 8.34
447 123 67.00 257.00 0.00 8.37 8.37
448 123 67.00 258.00 0.00 8.40 8.40
449 123 67.00 259.00 0.00 8.43 8.43
450 123 67.00 260.00 0.00 8.47 8.47
451 123 67.00 261.00 0.00 8.50 8.50
452 123 67.00 262.00 0.00 8.53 8.53
453 123 67.00 263.00 0.00 8.56 8.56
454 123 67.00 264.00 0.00 8.60 8.60
455 123 67.00 265.00 0.00 8.63 8.63
456 123 67.00 266.00 0.00 8.66 8.66
457 123 67.00 267.00 0.00 8.69 8.69
458 123 67.00 268.00 0.00 8.73 8.73
459 123 67.00 269.00 0.00 8.76 8.76
460 123 67.00 270.00 0.00 8.79 8.79
461 123 67.00 271.00 0.00 8.82 8.82
462 123 67.00 272.00 0.00 8.86 8.86
463 123 67.00 273.00 0.00 8.89 8.89
464 123 67.00 274.00 0.00 8.92 8.92
465 123 67.00 275.00 0.00 8.95 8.95
466 123 67.00 276.00 0.00 8.99 8.99
467 123 67.00 277.00 0.00 9.02 9.02
468 123 67.00 278.00 0.00 9.05 9.05
469 123 67.00 279.00 0.00 9.08 9.08
470 123 67.00 280.00 0.00 9.12 9.12
471 123 67.00 281.00 0.00 9.15 9.15
472 123 67.00 282.00 0.00 9.18 9.18
473 123 67.00 283.00 0.00 9.21 9.21
474 123 67.00 284.00 0.00 9.25 9.25
475 123 67.00 285.00 0.00 9.28 9.28
476 123 67.00 286.00 0.00 9.31 9.31
477 123 67.00 287.00 0.00 9.34 9.34
Page 255
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZWeekly table
478 123 67.00 288.00 0.00 9.38 9.38
479 123 67.00 289.00 0.00 9.41 9.41
480 123 67.00 290.00 0.00 9.44 9.44
481 123 67.00 291.00 0.00 9.47 9.47
482 123 67.00 292.00 0.00 9.51 9.51
483 123 67.00 293.00 0.00 9.54 9.54
484 123 67.00 294.00 0.00 9.57 9.57
485 123 67.00 295.00 0.00 9.60 9.60
486 123 67.00 296.00 0.00 9.64 9.64
487 123 67.00 297.00 0.00 9.67 9.67
488 123 67.00 298.00 0.00 9.70 9.70
489 123 67.00 299.00 0.00 9.73 9.73
490 123 67.00 300.00 0.00 9.77 9.77
491 123 67.00 301.00 0.00 9.80 9.80
492 123 67.00 302.00 0.00 9.83 9.83
493 123 67.00 303.00 0.00 9.86 9.86
494 123 67.00 304.00 0.00 9.90 9.90
495 123 67.00 305.00 0.00 9.93 9.93
496 123 67.00 306.00 0.00 9.96 9.96
497 123 67.00 307.00 0.00 9.99 9.99
498 123 67.00 308.00 0.00 10.03 10.03
499 123 67.00 309.00 0.00 10.06 10.06
500 123 67.00 310.00 0.00 10.09 10.09
501 123 67.00 311.00 0.00 10.12 10.12
502 123 67.00 312.00 0.00 10.16 10.16
503 123 67.00 313.00 0.00 10.19 10.19
504 123 67.00 314.00 0.00 10.22 10.22
505 123 67.00 315.00 0.00 10.25 10.25
506 123 67.00 316.00 0.00 10.29 10.29
507 123 67.00 317.00 0.00 10.32 10.32
508 123 67.00 318.00 0.00 10.35 10.35
509 123 67.00 319.00 0.00 10.38 10.38
510 123 67.00 320.00 0.00 10.42 10.42
511 123 67.00 321.00 0.00 10.45 10.45
512 123 67.00 322.00 0.00 10.48 10.48
513 123 67.00 323.00 0.00 10.51 10.51
514 123 67.00 324.00 0.00 10.55 10.55
515 123 67.00 325.00 0.00 10.58 10.58
516 123 67.00 326.00 0.00 10.61 10.61
517 123 67.00 327.00 0.00 10.64 10.64
518 123 67.00 328.00 0.00 10.68 10.68
519 123 67.00 329.00 0.00 10.71 10.71
520 123 67.00 330.00 0.00 10.74 10.74
521 123 67.00 331.00 0.00 10.77 10.77
522 123 67.00 332.00 0.00 10.81 10.81
523 123 67.00 333.00 0.00 10.84 10.84
524 123 67.00 334.00 0.00 10.87 10.87
525 123 67.00 335.00 0.00 10.90 10.90
526 123 67.00 336.00 0.00 10.94 10.94
527 123 67.00 337.00 0.00 10.97 10.97
528 123 67.00 338.00 0.00 11.00 11.00
529 123 67.00 339.00 0.00 11.03 11.03
530 123 67.00 340.00 0.00 11.07 11.07
531 123 67.00 341.00 0.00 11.10 11.10
532 123 67.00 342.00 0.00 11.13 11.13
Page 256
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter Z
533 123 67.00 343.00 0.00 11.16 11.16
534 123 67.00 344.00 0.00 11.20 11.20
535 123 67.00 345.00 0.00 11.23 11.23
536 123 67.00 346.00 0.00 11.26 11.26
537 123 67.00 347.00 0.00 11.29 11.29
538 123 67.00 348.00 0.00 11.33 11.33
539 123 67.00 349.00 0.00 11.36 11.36
540 123 67.00 350.00 0.00 11.39 11.39
541 123 67.00 351.00 0.00 11.42 11.42
542 123 67.00 352.00 0.00 11.46 11.46
543 123 67.00 353.00 0.00 11.49 11.49
544 123 67.00 354.00 0.00 11.52 11.52
545 123 67.00 355.00 0.00 11.55 11.55
546 123 67.00 356.00 0.00 11.59 11.59
547 123 67.00 357.00 0.00 11.62 11.62
548 123 67.00 358.00 0.00 11.65 11.65
549 123 67.00 359.00 0.00 11.68 11.68
550 123 67.00 360.00 0.00 11.72 11.72
551 123 67.00 361.00 0.00 11.75 11.75
552 123 67.00 362.00 0.00 11.78 11.78
553 123 67.00 363.00 0.00 11.81 11.81
554 123 67.00 364.00 0.00 11.85 11.85
555 123 67.00 365.00 0.00 11.88 11.88
556 123 67.00 366.00 0.00 11.91 11.91
557 123 67.00 367.00 0.00 11.94 11.94
558 123 67.00 368.00 0.00 11.98 11.98
559 123 67.00 369.00 0.00 12.01 12.01
560 123 67.00 370.00 0.00 12.04 12.04
561 123 67.00 371.00 0.00 12.07 12.07
562 123 67.00 372.00 0.00 12.11 12.11
563 123 67.00 373.00 0.00 12.14 12.14
564 123 67.00 374.00 0.00 12.17 12.17
565 123 67.00 375.00 0.00 12.20 12.20
566 123 67.00 376.00 0.00 12.24 12.24
567 123 67.00 377.00 0.00 12.27 12.27
568 123 67.00 378.00 0.00 12.30 12.30
569 123 67.00 379.00 0.00 12.33 12.33
570 123 67.00 380.00 0.00 12.37 12.37
571 123 67.00 381.00 0.00 12.40 12.40
572 123 67.00 382.00 0.00 12.43 12.43
573 123 67.00 383.00 0.00 12.46 12.46
574 123 67.00 384.00 0.00 12.50 12.50
575 123 67.00 385.00 0.00 12.53 12.53
576 123 67.00 386.00 0.00 12.56 12.56
577 123 67.00 387.00 0.00 12.59 12.59
578 123 67.00 388.00 0.00 12.63 12.63
579 123 67.00 389.00 0.00 12.66 12.66
580 123 67.00 390.00 0.00 12.69 12.69
581 123 67.00 391.00 0.00 12.72 12.72
582 123 67.00 392.00 0.00 12.76 12.76
583 123 67.00 393.00 0.00 12.79 12.79
584 123 67.00 394.00 0.00 12.82 12.82
585 123 67.00 395.00 0.00 12.85 12.85
586 123 67.00 396.00 0.00 12.89 12.89
587 123 67.00 397.00 0.00 12.92 12.92
Page 257
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZWeekly table
588 123 67.00 398.00 0.00 12.95 12.95
589 123 67.00 399.00 0.00 12.98 12.98
590 123 67.00 400.00 0.00 13.02 13.02
591 123 67.00 401.00 0.00 13.05 13.05
592 123 67.00 402.00 0.00 13.08 13.08
593 123 67.00 403.00 0.00 13.11 13.11
594 123 67.00 404.00 0.00 13.15 13.15
595 123 67.00 405.00 0.00 13.18 13.18
596 123 67.00 406.00 0.00 13.21 13.21
597 123 67.00 407.00 0.00 13.24 13.24
598 123 67.00 408.00 0.00 13.28 13.28
599 123 67.00 409.00 0.00 13.31 13.31
600 123 67.00 410.00 0.00 13.34 13.34
601 123 67.00 411.00 0.00 13.37 13.37
602 123 67.00 412.00 0.00 13.41 13.41
603 123 67.00 413.00 0.00 13.44 13.44
604 123 67.00 414.00 0.00 13.47 13.47
605 123 67.00 415.00 0.00 13.50 13.50
606 123 67.00 416.00 0.00 13.54 13.54
607 123 67.00 417.00 0.00 13.57 13.57
608 123 67.00 418.00 0.00 13.60 13.60
609 123 67.00 419.00 0.00 13.63 13.63
610 123 67.00 420.00 0.00 13.67 13.67
611 123 67.00 421.00 0.00 13.70 13.70
612 123 67.00 422.00 0.00 13.73 13.73
613 123 67.00 423.00 0.00 13.76 13.76
614 123 67.00 424.00 0.00 13.80 13.80
615 123 67.00 425.00 0.00 13.83 13.83
616 123 67.00 426.00 0.00 13.86 13.86
617 123 67.00 427.00 0.00 13.89 13.89
618 123 67.00 428.00 0.00 13.93 13.93
619 123 67.00 429.00 0.00 13.96 13.96
620 123 67.00 430.00 0.00 13.99 13.99
621 123 67.00 431.00 0.00 14.02 14.02
622 123 67.00 432.00 0.00 14.06 14.06
623 123 67.00 433.00 0.00 14.09 14.09
624 123 67.00 434.00 0.00 14.12 14.12
625 123 67.00 435.00 0.00 14.15 14.15
626 123 67.00 436.00 0.00 14.19 14.19
627 123 67.00 437.00 0.00 14.22 14.22
628 123 67.00 438.00 0.00 14.25 14.25
629 123 67.00 439.00 0.00 14.28 14.28
630 123 67.00 440.00 0.00 14.32 14.32
631 123 67.00 441.00 0.00 14.35 14.35
632 123 67.00 442.00 0.00 14.38 14.38
633 123 67.00 443.00 0.00 14.41 14.41
634 123 67.00 444.00 0.00 14.45 14.45
635 123 67.00 445.00 0.00 14.48 14.48
636 123 67.00 446.00 0.00 14.51 14.51
637 123 67.00 447.00 0.00 14.54 14.54
638 123 67.00 448.00 0.00 14.58 14.58
639 123 67.00 449.00 0.00 14.61 14.61
640 123 67.00 450.00 0.00 14.64 14.64
641 123 67.00 451.00 0.00 14.67 14.67
642 123 67.00 452.00 0.00 14.71 14.71
Page 258
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter Z
643 123 67.00 453.00 0.00 14.74 14.74
644 123 67.00 454.00 0.00 14.77 14.77
645 123 67.00 455.00 0.00 14.80 14.80
646 123 67.00 456.00 0.00 14.84 14.84
647 123 67.00 457.00 0.00 14.87 14.87
648 123 67.00 458.00 0.00 14.90 14.90
649 123 67.00 459.00 0.00 14.93 14.93
650 123 67.00 460.00 0.00 14.97 14.97
651 123 67.00 461.00 0.00 15.00 15.00
652 123 67.00 462.00 0.00 15.03 15.03
653 123 67.00 463.00 0.00 15.06 15.06
654 123 67.00 464.00 0.00 15.10 15.10
655 123 67.00 465.00 0.00 15.13 15.13
656 123 67.00 466.00 0.00 15.16 15.16
657 123 67.00 467.00 0.00 15.19 15.19
658 123 67.00 468.00 0.00 15.23 15.23
659 123 67.00 469.00 0.00 15.26 15.26
660 123 67.00 470.00 0.00 15.29 15.29
661 123 67.00 471.00 0.00 15.32 15.32
662 123 67.00 472.00 0.00 15.36 15.36
663 123 67.00 473.00 0.00 15.39 15.39
664 123 67.00 474.00 0.00 15.42 15.42
665 123 67.00 475.00 0.00 15.45 15.45
666 123 67.00 476.00 0.00 15.49 15.49
667 123 67.00 477.00 0.00 15.52 15.52
668 123 67.00 478.00 0.00 15.55 15.55
669 123 67.00 479.00 0.00 15.58 15.58
670 123 67.00 480.00 0.00 15.62 15.62
671 123 67.00 481.00 0.00 15.65 15.65
672 123 67.00 482.00 0.00 15.68 15.68
673 123 67.00 483.00 0.00 15.71 15.71
674 123 67.00 484.00 0.00 15.75 15.75
675 123 67.00 485.00 0.00 15.78 15.78
676 123 67.00 486.00 0.00 15.81 15.81
677 123 67.00 487.00 0.00 15.84 15.84
678 123 67.00 488.00 0.00 15.88 15.88
679 123 67.00 489.00 0.00 15.91 15.91
680 123 67.00 490.00 0.00 15.94 15.94
681 123 67.00 491.00 0.00 15.97 15.97
682 123 67.00 492.00 0.00 16.01 16.01
683 123 67.00 493.00 0.00 16.04 16.04
684 123 67.00 494.00 0.00 16.07 16.07
685 123 67.00 495.00 0.00 16.10 16.10
686 123 67.00 496.00 0.00 16.14 16.14
687 123 67.00 497.00 0.00 16.17 16.17
688 123 67.00 498.00 0.00 16.20 16.20
689 123 67.00 499.00 0.00 16.23 16.23
690 123 67.00 500.00 0.00 16.27 16.27
691 123 67.00 501.00 0.00 16.30 16.30
692 123 67.00 502.00 0.00 16.33 16.33
693 123 67.00 503.00 0.00 16.36 16.36
694 123 67.00 504.00 0.00 16.40 16.40
695 123 67.00 505.00 0.00 16.43 16.43
696 123 67.00 506.00 0.00 16.46 16.46
697 123 67.00 507.00 0.00 16.49 16.49
Page 259
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZWeekly table
698 123 67.00 508.00 0.00 16.53 16.53
699 123 67.00 509.00 0.00 16.56 16.56
700 123 67.00 510.00 0.00 16.59 16.59
701 123 67.00 511.00 0.00 16.62 16.62
702 123 67.00 512.00 0.00 16.66 16.66
703 123 67.00 513.00 0.00 16.69 16.69
704 123 67.00 514.00 0.00 16.72 16.72
705 123 67.00 515.00 0.00 16.75 16.75
706 123 67.00 516.00 0.00 16.79 16.79
707 123 67.00 517.00 0.00 16.82 16.82
708 123 67.00 518.00 0.00 16.85 16.85
709 123 67.00 519.00 0.00 16.88 16.88
710 123 67.00 520.00 0.00 16.92 16.92
711 123 67.00 521.00 0.00 16.95 16.95
712 123 67.00 522.00 0.00 16.98 16.98
713 123 67.00 523.00 0.00 17.01 17.01
714 123 67.00 524.00 0.00 17.05 17.05
715 123 67.00 525.00 0.00 17.08 17.08
716 123 67.00 526.00 0.00 17.11 17.11
717 123 67.00 527.00 0.00 17.14 17.14
718 123 67.00 528.00 0.00 17.18 17.18
719 123 67.00 529.00 0.00 17.21 17.21
720 123 67.00 530.00 0.00 17.24 17.24
721 123 67.00 531.00 0.00 17.27 17.27
722 123 67.00 532.00 0.00 17.31 17.31
723 123 67.00 533.00 0.00 17.34 17.34
724 123 67.00 534.00 0.00 17.37 17.37
725 123 67.00 535.00 0.00 17.40 17.40
726 123 67.00 536.00 0.00 17.44 17.44
727 123 67.00 537.00 0.00 17.47 17.47
728 123 67.00 538.00 0.00 17.50 17.50
729 123 67.00 539.00 0.00 17.53 17.53
730 123 67.00 540.00 0.00 17.57 17.57
731 123 67.00 541.00 0.00 17.60 17.60
732 123 67.00 542.00 0.00 17.63 17.63
733 123 67.00 543.00 0.00 17.66 17.66
734 123 67.00 544.00 0.00 17.70 17.70
735 123 67.00 545.00 0.00 17.73 17.73
736 123 67.00 546.00 0.00 17.76 17.76
737 123 67.00 547.00 0.00 17.79 17.79
738 123 67.00 548.00 0.00 17.83 17.83
739 123 67.00 549.00 0.00 17.86 17.86
740 123 67.00 550.00 0.00 17.89 17.89
741 123 67.00 551.00 0.00 17.92 17.92
742 123 67.00 552.00 0.00 17.96 17.96
743 123 67.00 553.00 0.00 17.99 17.99
744 123 67.00 554.00 0.00 18.02 18.02
745 123 67.00 555.00 0.00 18.05 18.05
746 123 67.00 556.00 0.00 18.09 18.09
747 123 67.00 557.00 0.00 18.12 18.12
748 123 67.00 558.00 0.00 18.15 18.15
749 123 67.00 559.00 0.00 18.18 18.18
750 123 67.00 560.00 0.00 18.22 18.22
751 123 67.00 561.00 0.00 18.25 18.25
752 123 67.00 562.00 0.00 18.28 18.28
Page 260
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Weekly tableTable letter Z
753 123 67.00 563.00 0.00 18.31 18.31
754 123 67.00 564.00 0.00 18.35 18.35
755 123 67.00 565.00 0.00 18.38 18.38
756 123 67.00 566.00 0.00 18.41 18.41
757 123 67.00 567.00 0.00 18.44 18.44
758 123 67.00 568.00 0.00 18.48 18.48
759 123 67.00 569.00 0.00 18.51 18.51
760 123 67.00 570.00 0.00 18.54 18.54
761 123 67.00 571.00 0.00 18.57 18.57
762 123 67.00 572.00 0.00 18.61 18.61
763 123 67.00 573.00 0.00 18.64 18.64
764 123 67.00 574.00 0.00 18.67 18.67
765 123 67.00 575.00 0.00 18.70 18.70
766 123 67.00 576.00 0.00 18.74 18.74
767 123 67.00 577.00 0.00 18.77 18.77
768 123 67.00 578.00 0.00 18.80 18.80
769 123 67.00 579.00 0.00 18.83 18.83
770 123 67.00 580.00 0.00 18.87 18.87
771 123 67.00 581.00 0.00 18.90 18.90
772 123 67.00 582.00 0.00 18.93 18.93
773 123 67.00 583.00 0.00 18.96 18.96
774 123 67.00 584.00 0.00 19.00 19.00
775 123 67.00 585.00 0.00 19.03 19.03
776 123 67.00 586.00 0.00 19.06 19.06
777 123 67.00 587.00 0.00 19.09 19.09
778 123 67.00 588.00 0.00 19.13 19.13
779 123 67.00 589.00 0.00 19.16 19.16
780 123 67.00 590.00 0.00 19.19 19.19
781 123 67.00 591.00 0.00 19.22 19.22
782 123 67.00 592.00 0.00 19.26 19.26
783 123 67.00 593.00 0.00 19.29 19.29
784 123 67.00 594.00 0.00 19.32 19.32
785 123 67.00 595.00 0.00 19.35 19.35
786 123 67.00 596.00 0.00 19.39 19.39
787 123 67.00 597.00 0.00 19.42 19.42
788 123 67.00 598.00 0.00 19.45 19.45
789 123 67.00 599.00 0.00 19.48 19.48
790 123 67.00 600.00 0.00 19.52 19.52
791 123 67.00 601.00 0.00 19.55 19.55
792 123 67.00 602.00 0.00 19.58 19.58
793 123 67.00 603.00 0.00 19.61 19.61
794 123 67.00 604.00 0.00 19.65 19.65
795 123 67.00 605.00 0.00 19.68 19.68
796 123 67.00 606.00 0.00 19.71 19.71
797 123 67.00 607.00 0.00 19.74 19.74
798 123 67.00 608.00 0.00 19.78 19.78
799 123 67.00 609.00 0.00 19.81 19.81
800 123 67.00 610.00 0.00 19.84 19.84
801 123 67.00 611.00 0.00 19.87 19.87
802 123 67.00 612.00 0.00 19.91 19.91
803 123 67.00 613.00 0.00 19.94 19.94
804 123 67.00 614.00 0.00 19.97 19.97
805 123 67.00 615.00 0.00 20.00 20.00
806 123 67.00 616.00 0.00 20.04 20.04
807 123 67.00 617.00 0.00 20.07 20.07
Page 261
Table letter ZWeekly table
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
808 123 67.00 618.00 0.00 20.10 20.10
809 123 67.00 619.00 0.00 20.13 20.13
810 123 67.00 620.00 0.00 20.17 20.17
811 123 67.00 621.00 0.00 20.20 20.20
812 123 67.00 622.00 0.00 20.23 20.23
813 123 67.00 623.00 0.00 20.26 20.26
814 123 67.00 624.00 0.00 20.30 20.30
815 123 67.00 625.00 0.00 20.33 20.33
816 123 67.00 626.00 0.00 20.36 20.36
817 123 67.00 627.00 0.00 20.39 20.39
818 123 67.00 628.00 0.00 20.43 20.43
819 123 67.00 629.00 0.00 20.46 20.46
820 123 67.00 630.00 0.00 20.49 20.49
821 123 67.00 631.00 0.00 20.52 20.52
822 123 67.00 632.00 0.00 20.56 20.56
823 123 67.00 633.00 0.00 20.59 20.59
824 123 67.00 634.00 0.00 20.62 20.62
825 123 67.00 635.00 0.00 20.65 20.65
826 123 67.00 636.00 0.00 20.69 20.69
827 123 67.00 637.00 0.00 20.72 20.72
828 123 67.00 638.00 0.00 20.75 20.75
829 123 67.00 639.00 0.00 20.78 20.78
830 123 67.00 640.00 0.00 20.82 20.82
831 123 67.00 641.00 0.00 20.85 20.85
832 123 67.00 642.00 0.00 20.88 20.88
833 123 67.00 643.00 0.00 20.91 20.91
834 123 67.00 644.00 0.00 20.95 20.95
835 123 67.00 645.00 0.00 20.98 20.98
836 123 67.00 646.00 0.00 21.01 21.01
837 123 67.00 647.00 0.00 21.04 21.04
838 123 67.00 648.00 0.00 21.08 21.08
839 123 67.00 649.00 0.00 21.11 21.11
840 123 67.00 650.00 0.00 21.14 21.14
841 123 67.00 651.00 0.00 21.17 21.17
842 123 67.00 652.00 0.00 21.21 21.21
843 123 67.00 653.00 0.00 21.24 21.24
844 123 67.00 654.00 0.00 21.27 21.27
845 123 67.00 655.00 0.00 21.30 21.30
846 123 67.00 656.00 0.00 21.34 21.34
847 123 67.00 657.00 0.00 21.37 21.37
848 123 67.00 658.00 0.00 21.40 21.40
849 123 67.00 659.00 0.00 21.43 21.43
850 123 67.00 660.00 0.00 21.47 21.47
851 123 67.00 661.00 0.00 21.50 21.50
852 123 67.00 662.00 0.00 21.53 21.53
853 123 67.00 663.00 0.00 21.56 21.56
854 123 67.00 664.00 0.00 21.60 21.60
855 123 67.00 665.00 0.00 21.63 21.63
856 123 67.00 666.00 0.00 21.66 21.66
857 123 67.00 667.00 0.00 21.69 21.69
858 123 67.00 668.00 0.00 21.73 21.73
859 123 67.00 669.00 0.00 21.76 21.76
860 123 67.00 670.00 0.00 21.79 21.79
861 123 67.00 671.00 0.00 21.82 21.82
862 123 67.00 672.00 0.00 21.86 21.86
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Page 262
Weekly tableTable letter Z
863 123 67.00 673.00 0.00 21.89 21.89
864 123 67.00 674.00 0.00 21.92 21.92
865 123 67.00 675.00 0.00 21.95 21.95
866 123 67.00 676.00 0.00 21.99 21.99
867 123 67.00 677.00 0.00 22.02 22.02
868 123 67.00 678.00 0.00 22.05 22.05
869 123 67.00 679.00 0.00 22.08 22.08
870 123 67.00 680.00 0.00 22.12 22.12
871 123 67.00 681.00 0.00 22.15 22.15
872 123 67.00 682.00 0.00 22.18 22.18
873 123 67.00 683.00 0.00 22.21 22.21
874 123 67.00 684.00 0.00 22.25 22.25
875 123 67.00 685.00 0.00 22.28 22.28
876 123 67.00 686.00 0.00 22.31 22.31
877 123 67.00 687.00 0.00 22.34 22.34
878 123 67.00 688.00 0.00 22.38 22.38
879 123 67.00 689.00 0.00 22.41 22.41
880 123 67.00 690.00 0.00 22.44 22.44
881 123 67.00 691.00 0.00 22.47 22.47
882 123 67.00 692.00 0.00 22.51 22.51
883 123 67.00 693.00 0.00 22.54 22.54
884 123 67.00 694.00 0.00 22.57 22.57
885 123 67.00 695.00 0.00 22.60 22.60
886 123 67.00 696.00 0.00 22.64 22.64
887 123 67.00 697.00 0.00 22.67 22.67
888 123 67.00 698.00 0.00 22.70 22.70
889 123 67.00 699.00 0.00 22.73 22.73
890 123 67.00 700.00 0.00 22.77 22.77
891 123 67.00 701.00 0.00 22.80 22.80
892 123 67.00 702.00 0.00 22.83 22.83
893 123 67.00 703.00 0.00 22.86 22.86
894 123 67.00 704.00 0.00 22.90 22.90
895 123 67.00 705.00 0.00 22.93 22.93
896 123 67.00 706.00 0.00 22.96 22.96
897 123 67.00 707.00 0.00 22.99 22.99
898 123 67.00 708.00 0.00 23.03 23.03
899 123 67.00 709.00 0.00 23.06 23.06
900 123 67.00 710.00 0.00 23.09 23.09
901 123 67.00 711.00 0.00 23.12 23.12
902 123 67.00 712.00 0.00 23.16 23.16
903 123 67.00 713.00 0.00 23.19 23.19
904 123 67.00 714.00 0.00 23.22 23.22
905 123 67.00 715.00 0.00 23.25 23.25
906 123 67.00 716.00 0.00 23.29 23.29
907 123 67.00 717.00 0.00 23.32 23.32
908 123 67.00 718.00 0.00 23.35 23.35
909 123 67.00 719.00 0.00 23.38 23.38
910 123 67.00 720.00 0.00 23.42 23.42
911 123 67.00 721.00 0.00 23.45 23.45
912 123 67.00 722.00 0.00 23.48 23.48
913 123 67.00 723.00 0.00 23.51 23.51
914 123 67.00 724.00 0.00 23.55 23.55
915 123 67.00 725.00 0.00 23.58 23.58
916 123 67.00 726.00 0.00 23.61 23.61
917 123 67.00 727.00 0.00 23.64 23.64
Page 263
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £967, go to page 282.
Table letter ZWeekly table
918 123 67.00 728.00 0.00 23.68 23.68
919 123 67.00 729.00 0.00 23.71 23.71
920 123 67.00 730.00 0.00 23.74 23.74
921 123 67.00 731.00 0.00 23.77 23.77
922 123 67.00 732.00 0.00 23.81 23.81
923 123 67.00 733.00 0.00 23.84 23.84
924 123 67.00 734.00 0.00 23.87 23.87
925 123 67.00 735.00 0.00 23.90 23.90
926 123 67.00 736.00 0.00 23.94 23.94
927 123 67.00 737.00 0.00 23.97 23.97
928 123 67.00 738.00 0.00 24.00 24.00
929 123 67.00 739.00 0.00 24.03 24.03
930 123 67.00 740.00 0.00 24.07 24.07
931 123 67.00 741.00 0.00 24.10 24.10
932 123 67.00 742.00 0.00 24.13 24.13
933 123 67.00 743.00 0.00 24.16 24.16
934 123 67.00 744.00 0.00 24.20 24.20
935 123 67.00 745.00 0.00 24.23 24.23
936 123 67.00 746.00 0.00 24.26 24.26
937 123 67.00 747.00 0.00 24.29 24.29
938 123 67.00 748.00 0.00 24.33 24.33
939 123 67.00 749.00 0.00 24.36 24.36
940 123 67.00 750.00 0.00 24.39 24.39
941 123 67.00 751.00 0.00 24.42 24.42
942 123 67.00 752.00 0.00 24.46 24.46
943 123 67.00 753.00 0.00 24.49 24.49
944 123 67.00 754.00 0.00 24.52 24.52
945 123 67.00 755.00 0.00 24.55 24.55
946 123 67.00 756.00 0.00 24.59 24.59
947 123 67.00 757.00 0.00 24.62 24.62
948 123 67.00 758.00 0.00 24.65 24.65
949 123 67.00 759.00 0.00 24.68 24.68
950 123 67.00 760.00 0.00 24.72 24.72
951 123 67.00 761.00 0.00 24.75 24.75
952 123 67.00 762.00 0.00 24.78 24.78
953 123 67.00 763.00 0.00 24.81 24.81
954 123 67.00 764.00 0.00 24.85 24.85
955 123 67.00 765.00 0.00 24.88 24.88
956 123 67.00 766.00 0.00 24.91 24.91
957 123 67.00 767.00 0.00 24.94 24.94
958 123 67.00 768.00 0.00 24.98 24.98
959 123 67.00 769.00 0.00 25.01 25.01
960 123 67.00 770.00 0.00 25.04 25.04
961 123 67.00 771.00 0.00 25.07 25.07
962 123 67.00 772.00 0.00 25.11 25.11
963 123 67.00 773.00 0.00 25.14 25.14
964 123 67.00 774.00 0.00 25.17 25.17
965 123 67.00 775.00 0.00 25.20 25.20
966 123 67.00 776.00 0.00 25.24 25.24
967 123 67.00 777.00 0.00 25.25 25.25
Page 264
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Up to and
including
£532.99
No NICs liability, make no entries on form RT11
533 533 0.00 0.00 0.00 0.00 0.00
537 533 4.00 0.00 0.00 0.00 0.00
541 533 8.00 0.00 0.00 0.00 0.00
545 533 12.00 0.00 0.00 0.00 0.00
549 533 16.00 0.00 0.00 0.00 0.00
553 533 20.00 0.00 0.00 0.00 0.00
557 533 24.00 0.00 0.00 0.00 0.00
561 533 28.00 0.00 0.00 0.00 0.00
565 533 32.00 0.00 0.00 0.00 0.00
569 533 36.00 0.00 0.00 0.00 0.00
573 533 40.00 0.00 0.00 0.00 0.00
577 533 44.00 0.00 0.00 0.00 0.00
581 533 48.00 0.00 0.00 0.00 0.00
585 533 52.00 0.00 0.00 0.00 0.00
589 533 56.00 0.00 0.00 0.00 0.00
593 533 60.00 0.00 0.00 0.00 0.00
597 533 64.00 0.00 0.00 0.00 0.00
601 533 68.00 0.00 0.00 0.00 0.00
605 533 72.00 0.00 0.00 0.00 0.00
609 533 76.00 0.00 0.00 0.00 0.00
613 533 80.00 0.00 0.00 0.00 0.00
617 533 84.00 0.00 0.00 0.00 0.00
621 533 88.00 0.00 0.00 0.00 0.00
625 533 92.00 0.00 0.00 0.00 0.00
629 533 96.00 0.00 0.00 0.00 0.00
Table letter Z
Use this table for all employees who are under the
age of 21 for whom you hold form CA2700 allowing
them to defer payment of employee’s NICs at the full
main percentage rate.
Donotusethistablefor:
• anytaxyearotherthan2022to2023
employees who are aged 21 or over, for whom you
hold form CA2700 (go to Table letter J)
• employeeswhoareaged21orover,forwhomyou
hold form CA2700 where the employer is eligible
to claim Freeports employer NIC relief (go to
Table letter L)
Completing form RT11, 'Deductions working sheet’
or substitute
1 Enter‘Z’intheNICsCategoryLettercolumnon
form RT11.
2 Copy the figures in columns 1a – 1e of the table to
columns 1a – 1e on the line next to the tax week in
which the employee is paid, on form RT11.
If the employee’s total earnings fall between the
LEL and the UEL and the exact gross pay is not
shown in the table, use the next smaller figure shown.
If the employee’s total earnings exceed the UEL, go to
page 282.
Theguresintheleft-handcolumnofeach
table show steps between the LEL and the
UEL. The NICs liability for each step, with the
exception of the LEL, ST, PT and UEL, is worked
outatthemid-pointofthestepssoyouandyour
employee may pay slightly more or less than if you
used the exact percentage method.
Weekly table for NICs where employee
has deferment (employee under 21)
for use from 6 April 2022 to 5 April 2023
Page 265
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
633 533 100.00 0.00 0.00 0.00 0.00
637 533 104.00 0.00 0.00 0.00 0.00
641 533 108.00 0.00 0.00 0.00 0.00
645 533 112.00 0.00 0.00 0.00 0.00
649 533 116.00 0.00 0.00 0.00 0.00
653 533 120.00 0.00 0.00 0.00 0.00
657 533 124.00 0.00 0.00 0.00 0.00
661 533 128.00 0.00 0.00 0.00 0.00
665 533 132.00 0.00 0.00 0.00 0.00
669 533 136.00 0.00 0.00 0.00 0.00
673 533 140.00 0.00 0.00 0.00 0.00
677 533 144.00 0.00 0.00 0.00 0.00
681 533 148.00 0.00 0.00 0.00 0.00
685 533 152.00 0.00 0.00 0.00 0.00
689 533 156.00 0.00 0.00 0.00 0.00
693 533 160.00 0.00 0.00 0.00 0.00
697 533 164.00 0.00 0.00 0.00 0.00
701 533 168.00 0.00 0.00 0.00 0.00
705 533 172.00 0.00 0.00 0.00 0.00
709 533 176.00 0.00 0.00 0.00 0.00
713 533 180.00 0.00 0.00 0.00 0.00
717 533 184.00 0.00 0.00 0.00 0.00
721 533 188.00 0.00 0.00 0.00 0.00
725 533 192.00 0.00 0.00 0.00 0.00
729 533 196.00 0.00 0.00 0.00 0.00
733 533 200.00 0.00 0.00 0.00 0.00
737 533 204.00 0.00 0.00 0.00 0.00
741 533 208.00 0.00 0.00 0.00 0.00
745 533 212.00 0.00 0.00 0.00 0.00
749 533 216.00 0.00 0.00 0.00 0.00
753 533 220.00 0.00 0.00 0.00 0.00
757 533 224.00 0.00 0.00 0.00 0.00
758 533 225.00 0.00 0.00 0.00 0.00
761 533 228.00 0.00 0.00 0.00 0.00
765 533 232.00 0.00 0.00 0.00 0.00
769 533 236.00 0.00 0.00 0.00 0.00
773 533 240.00 0.00 0.00 0.00 0.00
777 533 244.00 0.00 0.00 0.00 0.00
781 533 248.00 0.00 0.00 0.00 0.00
785 533 252.00 0.00 0.00 0.00 0.00
789 533 256.00 0.00 0.00 0.00 0.00
793 533 260.00 0.00 0.00 0.00 0.00
797 533 264.00 0.00 0.00 0.00 0.00
801 533 268.00 0.00 0.00 0.00 0.00
805 533 272.00 0.00 0.00 0.00 0.00
809 533 276.00 0.00 0.00 0.00 0.00
813 533 280.00 0.00 0.00 0.00 0.00
817 533 284.00 0.00 0.00 0.00 0.00
821 533 288.00 0.00 0.00 0.00 0.00
823 533 290.00 0.00 0.00 0.00 0.00
825 533 290.00 2.00 0.00 0.13 0.13
829 533 290.00 6.00 0.00 0.26 0.26
833 533 290.00 10.00 0.00 0.39 0.39
837 533 290.00 14.00 0.00 0.52 0.52
841 533 290.00 18.00 0.00 0.65 0.65
Page 266
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
845 533 290.00 22.00 0.00 0.78 0.78
849 533 290.00 26.00 0.00 0.91 0.91
853 533 290.00 30.00 0.00 1.04 1.04
857 533 290.00 34.00 0.00 1.17 1.17
861 533 290.00 38.00 0.00 1.30 1.30
865 533 290.00 42.00 0.00 1.43 1.43
869 533 290.00 46.00 0.00 1.56 1.56
873 533 290.00 50.00 0.00 1.69 1.69
877 533 290.00 54.00 0.00 1.82 1.82
881 533 290.00 58.00 0.00 1.95 1.95
885 533 290.00 62.00 0.00 2.08 2.08
889 533 290.00 66.00 0.00 2.21 2.21
893 533 290.00 70.00 0.00 2.34 2.34
897 533 290.00 74.00 0.00 2.47 2.47
901 533 290.00 78.00 0.00 2.60 2.60
905 533 290.00 82.00 0.00 2.73 2.73
909 533 290.00 86.00 0.00 2.86 2.86
913 533 290.00 90.00 0.00 2.99 2.99
917 533 290.00 94.00 0.00 3.12 3.12
921 533 290.00 98.00 0.00 3.25 3.25
925 533 290.00 102.00 0.00 3.38 3.38
929 533 290.00 106.00 0.00 3.51 3.51
933 533 290.00 110.00 0.00 3.64 3.64
937 533 290.00 114.00 0.00 3.77 3.77
941 533 290.00 118.00 0.00 3.90 3.90
945 533 290.00 122.00 0.00 4.03 4.03
949 533 290.00 126.00 0.00 4.16 4.16
953 533 290.00 130.00 0.00 4.29 4.29
957 533 290.00 134.00 0.00 4.42 4.42
961 533 290.00 138.00 0.00 4.55 4.55
965 533 290.00 142.00 0.00 4.68 4.68
969 533 290.00 146.00 0.00 4.81 4.81
973 533 290.00 150.00 0.00 4.94 4.94
977 533 290.00 154.00 0.00 5.07 5.07
981 533 290.00 158.00 0.00 5.20 5.20
985 533 290.00 162.00 0.00 5.33 5.33
989 533 290.00 166.00 0.00 5.46 5.46
993 533 290.00 170.00 0.00 5.59 5.59
997 533 290.00 174.00 0.00 5.72 5.72
1001 533 290.00 178.00 0.00 5.85 5.85
1005 533 290.00 182.00 0.00 5.98 5.98
1009 533 290.00 186.00 0.00 6.11 6.11
1013 533 290.00 190.00 0.00 6.24 6.24
1017 533 290.00 194.00 0.00 6.37 6.37
1021 533 290.00 198.00 0.00 6.50 6.50
1025 533 290.00 202.00 0.00 6.63 6.63
1029 533 290.00 206.00 0.00 6.76 6.76
1033 533 290.00 210.00 0.00 6.89 6.89
1037 533 290.00 214.00 0.00 7.02 7.02
1041 533 290.00 218.00 0.00 7.15 7.15
1045 533 290.00 222.00 0.00 7.28 7.28
1049 533 290.00 226.00 0.00 7.41 7.41
1053 533 290.00 230.00 0.00 7.54 7.54
1057 533 290.00 234.00 0.00 7.67 7.67
1061 533 290.00 238.00 0.00 7.80 7.80
Page 267
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZMonthly table
1065 533 290.00 242.00 0.00 7.93 7.93
1069 533 290.00 246.00 0.00 8.06 8.06
1073 533 290.00 250.00 0.00 8.19 8.19
1077 533 290.00 254.00 0.00 8.32 8.32
1081 533 290.00 258.00 0.00 8.45 8.45
1085 533 290.00 262.00 0.00 8.58 8.58
1089 533 290.00 266.00 0.00 8.71 8.71
1093 533 290.00 270.00 0.00 8.84 8.84
1097 533 290.00 274.00 0.00 8.97 8.97
1101 533 290.00 278.00 0.00 9.10 9.10
1105 533 290.00 282.00 0.00 9.23 9.23
1109 533 290.00 286.00 0.00 9.36 9.36
1113 533 290.00 290.00 0.00 9.49 9.49
1117 533 290.00 294.00 0.00 9.62 9.62
1121 533 290.00 298.00 0.00 9.75 9.75
1125 533 290.00 302.00 0.00 9.88 9.88
1129 533 290.00 306.00 0.00 10.01 10.01
1133 533 290.00 310.00 0.00 10.14 10.14
1137 533 290.00 314.00 0.00 10.27 10.27
1141 533 290.00 318.00 0.00 10.40 10.40
1145 533 290.00 322.00 0.00 10.53 10.53
1149 533 290.00 326.00 0.00 10.66 10.66
1153 533 290.00 330.00 0.00 10.79 10.79
1157 533 290.00 334.00 0.00 10.92 10.92
1161 533 290.00 338.00 0.00 11.05 11.05
1165 533 290.00 342.00 0.00 11.18 11.18
1169 533 290.00 346.00 0.00 11.31 11.31
1173 533 290.00 350.00 0.00 11.44 11.44
1177 533 290.00 354.00 0.00 11.57 11.57
1181 533 290.00 358.00 0.00 11.70 11.70
1185 533 290.00 362.00 0.00 11.83 11.83
1189 533 290.00 366.00 0.00 11.96 11.96
1193 533 290.00 370.00 0.00 12.09 12.09
1197 533 290.00 374.00 0.00 12.22 12.22
1201 533 290.00 378.00 0.00 12.35 12.35
1205 533 290.00 382.00 0.00 12.48 12.48
1209 533 290.00 386.00 0.00 12.61 12.61
1213 533 290.00 390.00 0.00 12.74 12.74
1217 533 290.00 394.00 0.00 12.87 12.87
1221 533 290.00 398.00 0.00 13.00 13.00
1225 533 290.00 402.00 0.00 13.13 13.13
1229 533 290.00 406.00 0.00 13.26 13.26
1233 533 290.00 410.00 0.00 13.39 13.39
1237 533 290.00 414.00 0.00 13.52 13.52
1241 533 290.00 418.00 0.00 13.65 13.65
1245 533 290.00 422.00 0.00 13.78 13.78
1249 533 290.00 426.00 0.00 13.91 13.91
1253 533 290.00 430.00 0.00 14.04 14.04
1257 533 290.00 434.00 0.00 14.17 14.17
1261 533 290.00 438.00 0.00 14.30 14.30
1265 533 290.00 442.00 0.00 14.43 14.43
1269 533 290.00 446.00 0.00 14.56 14.56
1273 533 290.00 450.00 0.00 14.69 14.69
1277 533 290.00 454.00 0.00 14.82 14.82
1281 533 290.00 458.00 0.00 14.95 14.95
Page 268
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
1285 533 290.00 462.00 0.00 15.08 15.08
1289 533 290.00 466.00 0.00 15.21 15.21
1293 533 290.00 470.00 0.00 15.34 15.34
1297 533 290.00 474.00 0.00 15.47 15.47
1301 533 290.00 478.00 0.00 15.60 15.60
1305 533 290.00 482.00 0.00 15.73 15.73
1309 533 290.00 486.00 0.00 15.86 15.86
1313 533 290.00 490.00 0.00 15.99 15.99
1317 533 290.00 494.00 0.00 16.12 16.12
1321 533 290.00 498.00 0.00 16.25 16.25
1325 533 290.00 502.00 0.00 16.38 16.38
1329 533 290.00 506.00 0.00 16.51 16.51
1333 533 290.00 510.00 0.00 16.64 16.64
1337 533 290.00 514.00 0.00 16.77 16.77
1341 533 290.00 518.00 0.00 16.90 16.90
1345 533 290.00 522.00 0.00 17.03 17.03
1349 533 290.00 526.00 0.00 17.16 17.16
1353 533 290.00 530.00 0.00 17.29 17.29
1357 533 290.00 534.00 0.00 17.42 17.42
1361 533 290.00 538.00 0.00 17.55 17.55
1365 533 290.00 542.00 0.00 17.68 17.68
1369 533 290.00 546.00 0.00 17.81 17.81
1373 533 290.00 550.00 0.00 17.94 17.94
1377 533 290.00 554.00 0.00 18.07 18.07
1381 533 290.00 558.00 0.00 18.20 18.20
1385 533 290.00 562.00 0.00 18.33 18.33
1389 533 290.00 566.00 0.00 18.46 18.46
1393 533 290.00 570.00 0.00 18.59 18.59
1397 533 290.00 574.00 0.00 18.72 18.72
1401 533 290.00 578.00 0.00 18.85 18.85
1405 533 290.00 582.00 0.00 18.98 18.98
1409 533 290.00 586.00 0.00 19.11 19.11
1413 533 290.00 590.00 0.00 19.24 19.24
1417 533 290.00 594.00 0.00 19.37 19.37
1421 533 290.00 598.00 0.00 19.50 19.50
1425 533 290.00 602.00 0.00 19.63 19.63
1429 533 290.00 606.00 0.00 19.76 19.76
1433 533 290.00 610.00 0.00 19.89 19.89
1437 533 290.00 614.00 0.00 20.02 20.02
1441 533 290.00 618.00 0.00 20.15 20.15
1445 533 290.00 622.00 0.00 20.28 20.28
1449 533 290.00 626.00 0.00 20.41 20.41
1453 533 290.00 630.00 0.00 20.54 20.54
1457 533 290.00 634.00 0.00 20.67 20.67
1461 533 290.00 638.00 0.00 20.80 20.80
1465 533 290.00 642.00 0.00 20.93 20.93
1469 533 290.00 646.00 0.00 21.06 21.06
1473 533 290.00 650.00 0.00 21.19 21.19
1477 533 290.00 654.00 0.00 21.32 21.32
1481 533 290.00 658.00 0.00 21.45 21.45
1485 533 290.00 662.00 0.00 21.58 21.58
1489 533 290.00 666.00 0.00 21.71 21.71
1493 533 290.00 670.00 0.00 21.84 21.84
1497 533 290.00 674.00 0.00 21.97 21.97
1501 533 290.00 678.00 0.00 22.10 22.10
Page 269
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZMonthly table
1505 533 290.00 682.00 0.00 22.23 22.23
1509 533 290.00 686.00 0.00 22.36 22.36
1513 533 290.00 690.00 0.00 22.49 22.49
1517 533 290.00 694.00 0.00 22.62 22.62
1521 533 290.00 698.00 0.00 22.75 22.75
1525 533 290.00 702.00 0.00 22.88 22.88
1529 533 290.00 706.00 0.00 23.01 23.01
1533 533 290.00 710.00 0.00 23.14 23.14
1537 533 290.00 714.00 0.00 23.27 23.27
1541 533 290.00 718.00 0.00 23.40 23.40
1545 533 290.00 722.00 0.00 23.53 23.53
1549 533 290.00 726.00 0.00 23.66 23.66
1553 533 290.00 730.00 0.00 23.79 23.79
1557 533 290.00 734.00 0.00 23.92 23.92
1561 533 290.00 738.00 0.00 24.05 24.05
1565 533 290.00 742.00 0.00 24.18 24.18
1569 533 290.00 746.00 0.00 24.31 24.31
1573 533 290.00 750.00 0.00 24.44 24.44
1577 533 290.00 754.00 0.00 24.57 24.57
1581 533 290.00 758.00 0.00 24.70 24.70
1585 533 290.00 762.00 0.00 24.83 24.83
1589 533 290.00 766.00 0.00 24.96 24.96
1593 533 290.00 770.00 0.00 25.09 25.09
1597 533 290.00 774.00 0.00 25.22 25.22
1601 533 290.00 778.00 0.00 25.35 25.35
1605 533 290.00 782.00 0.00 25.48 25.48
1609 533 290.00 786.00 0.00 25.61 25.61
1613 533 290.00 790.00 0.00 25.74 25.74
1617 533 290.00 794.00 0.00 25.87 25.87
1621 533 290.00 798.00 0.00 26.00 26.00
1625 533 290.00 802.00 0.00 26.13 26.13
1629 533 290.00 806.00 0.00 26.26 26.26
1633 533 290.00 810.00 0.00 26.39 26.39
1637 533 290.00 814.00 0.00 26.52 26.52
1641 533 290.00 818.00 0.00 26.65 26.65
1645 533 290.00 822.00 0.00 26.78 26.78
1649 533 290.00 826.00 0.00 26.91 26.91
1653 533 290.00 830.00 0.00 27.04 27.04
1657 533 290.00 834.00 0.00 27.17 27.17
1661 533 290.00 838.00 0.00 27.30 27.30
1665 533 290.00 842.00 0.00 27.43 27.43
1669 533 290.00 846.00 0.00 27.56 27.56
1673 533 290.00 850.00 0.00 27.69 27.69
1677 533 290.00 854.00 0.00 27.82 27.82
1681 533 290.00 858.00 0.00 27.95 27.95
1685 533 290.00 862.00 0.00 28.08 28.08
1689 533 290.00 866.00 0.00 28.21 28.21
1693 533 290.00 870.00 0.00 28.34 28.34
1697 533 290.00 874.00 0.00 28.47 28.47
1701 533 290.00 878.00 0.00 28.60 28.60
1705 533 290.00 882.00 0.00 28.73 28.73
1709 533 290.00 886.00 0.00 28.86 28.86
1713 533 290.00 890.00 0.00 28.99 28.99
1717 533 290.00 894.00 0.00 29.12 29.12
1721 533 290.00 898.00 0.00 29.25 29.25
Page 270
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
1725 533 290.00 902.00 0.00 29.38 29.38
1729 533 290.00 906.00 0.00 29.51 29.51
1733 533 290.00 910.00 0.00 29.64 29.64
1737 533 290.00 914.00 0.00 29.77 29.77
1741 533 290.00 918.00 0.00 29.90 29.90
1745 533 290.00 922.00 0.00 30.03 30.03
1749 533 290.00 926.00 0.00 30.16 30.16
1753 533 290.00 930.00 0.00 30.29 30.29
1757 533 290.00 934.00 0.00 30.42 30.42
1761 533 290.00 938.00 0.00 30.55 30.55
1765 533 290.00 942.00 0.00 30.68 30.68
1769 533 290.00 946.00 0.00 30.81 30.81
1773 533 290.00 950.00 0.00 30.94 30.94
1777 533 290.00 954.00 0.00 31.07 31.07
1781 533 290.00 958.00 0.00 31.20 31.20
1785 533 290.00 962.00 0.00 31.33 31.33
1789 533 290.00 966.00 0.00 31.46 31.46
1793 533 290.00 970.00 0.00 31.59 31.59
1797 533 290.00 974.00 0.00 31.72 31.72
1801 533 290.00 978.00 0.00 31.85 31.85
1805 533 290.00 982.00 0.00 31.98 31.98
1809 533 290.00 986.00 0.00 32.11 32.11
1813 533 290.00 990.00 0.00 32.24 32.24
1817 533 290.00 994.00 0.00 32.37 32.37
1821 533 290.00 998.00 0.00 32.50 32.50
1825 533 290.00 1002.00 0.00 32.63 32.63
1829 533 290.00 1006.00 0.00 32.76 32.76
1833 533 290.00 1010.00 0.00 32.89 32.89
1837 533 290.00 1014.00 0.00 33.02 33.02
1841 533 290.00 1018.00 0.00 33.15 33.15
1845 533 290.00 1022.00 0.00 33.28 33.28
1849 533 290.00 1026.00 0.00 33.41 33.41
1853 533 290.00 1030.00 0.00 33.54 33.54
1857 533 290.00 1034.00 0.00 33.67 33.67
1861 533 290.00 1038.00 0.00 33.80 33.80
1865 533 290.00 1042.00 0.00 33.93 33.93
1869 533 290.00 1046.00 0.00 34.06 34.06
1873 533 290.00 1050.00 0.00 34.19 34.19
1877 533 290.00 1054.00 0.00 34.32 34.32
1881 533 290.00 1058.00 0.00 34.45 34.45
1885 533 290.00 1062.00 0.00 34.58 34.58
1889 533 290.00 1066.00 0.00 34.71 34.71
1893 533 290.00 1070.00 0.00 34.84 34.84
1897 533 290.00 1074.00 0.00 34.97 34.97
1901 533 290.00 1078.00 0.00 35.10 35.10
1905 533 290.00 1082.00 0.00 35.23 35.23
1909 533 290.00 1086.00 0.00 35.36 35.36
1913 533 290.00 1090.00 0.00 35.49 35.49
1917 533 290.00 1094.00 0.00 35.62 35.62
1921 533 290.00 1098.00 0.00 35.75 35.75
1925 533 290.00 1102.00 0.00 35.88 35.88
1929 533 290.00 1106.00 0.00 36.01 36.01
1933 533 290.00 1110.00 0.00 36.14 36.14
1937 533 290.00 1114.00 0.00 36.27 36.27
1941 533 290.00 1118.00 0.00 36.40 36.40
Page 271
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZMonthly table
1945 533 290.00 1122.00 0.00 36.53 36.53
1949 533 290.00 1126.00 0.00 36.66 36.66
1953 533 290.00 1130.00 0.00 36.79 36.79
1957 533 290.00 1134.00 0.00 36.92 36.92
1961 533 290.00 1138.00 0.00 37.05 37.05
1965 533 290.00 1142.00 0.00 37.18 37.18
1969 533 290.00 1146.00 0.00 37.31 37.31
1973 533 290.00 1150.00 0.00 37.44 37.44
1977 533 290.00 1154.00 0.00 37.57 37.57
1981 533 290.00 1158.00 0.00 37.70 37.70
1985 533 290.00 1162.00 0.00 37.83 37.83
1989 533 290.00 1166.00 0.00 37.96 37.96
1993 533 290.00 1170.00 0.00 38.09 38.09
1997 533 290.00 1174.00 0.00 38.22 38.22
2001 533 290.00 1178.00 0.00 38.35 38.35
2005 533 290.00 1182.00 0.00 38.48 38.48
2009 533 290.00 1186.00 0.00 38.61 38.61
2013 533 290.00 1190.00 0.00 38.74 38.74
2017 533 290.00 1194.00 0.00 38.87 38.87
2021 533 290.00 1198.00 0.00 39.00 39.00
2025 533 290.00 1202.00 0.00 39.13 39.13
2029 533 290.00 1206.00 0.00 39.26 39.26
2033 533 290.00 1210.00 0.00 39.39 39.39
2037 533 290.00 1214.00 0.00 39.52 39.52
2041 533 290.00 1218.00 0.00 39.65 39.65
2045 533 290.00 1222.00 0.00 39.78 39.78
2049 533 290.00 1226.00 0.00 39.91 39.91
2053 533 290.00 1230.00 0.00 40.04 40.04
2057 533 290.00 1234.00 0.00 40.17 40.17
2061 533 290.00 1238.00 0.00 40.30 40.30
2065 533 290.00 1242.00 0.00 40.43 40.43
2069 533 290.00 1246.00 0.00 40.56 40.56
2073 533 290.00 1250.00 0.00 40.69 40.69
2077 533 290.00 1254.00 0.00 40.82 40.82
2081 533 290.00 1258.00 0.00 40.95 40.95
2085 533 290.00 1262.00 0.00 41.08 41.08
2089 533 290.00 1266.00 0.00 41.21 41.21
2093 533 290.00 1270.00 0.00 41.34 41.34
2097 533 290.00 1274.00 0.00 41.47 41.47
2101 533 290.00 1278.00 0.00 41.60 41.60
2105 533 290.00 1282.00 0.00 41.73 41.73
2109 533 290.00 1286.00 0.00 41.86 41.86
2113 533 290.00 1290.00 0.00 41.99 41.99
2117 533 290.00 1294.00 0.00 42.12 42.12
2121 533 290.00 1298.00 0.00 42.25 42.25
2125 533 290.00 1302.00 0.00 42.38 42.38
2129 533 290.00 1306.00 0.00 42.51 42.51
2133 533 290.00 1310.00 0.00 42.64 42.64
2137 533 290.00 1314.00 0.00 42.77 42.77
2141 533 290.00 1318.00 0.00 42.90 42.90
2145 533 290.00 1322.00 0.00 43.03 43.03
2149 533 290.00 1326.00 0.00 43.16 43.16
2153 533 290.00 1330.00 0.00 43.29 43.29
2157 533 290.00 1334.00 0.00 43.42 43.42
2161 533 290.00 1338.00 0.00 43.55 43.55
Page 272
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
2165 533 290.00 1342.00 0.00 43.68 43.68
2169 533 290.00 1346.00 0.00 43.81 43.81
2173 533 290.00 1350.00 0.00 43.94 43.94
2177 533 290.00 1354.00 0.00 44.07 44.07
2181 533 290.00 1358.00 0.00 44.20 44.20
2185 533 290.00 1362.00 0.00 44.33 44.33
2189 533 290.00 1366.00 0.00 44.46 44.46
2193 533 290.00 1370.00 0.00 44.59 44.59
2197 533 290.00 1374.00 0.00 44.72 44.72
2201 533 290.00 1378.00 0.00 44.85 44.85
2205 533 290.00 1382.00 0.00 44.98 44.98
2209 533 290.00 1386.00 0.00 45.11 45.11
2213 533 290.00 1390.00 0.00 45.24 45.24
2217 533 290.00 1394.00 0.00 45.37 45.37
2221 533 290.00 1398.00 0.00 45.50 45.50
2225 533 290.00 1402.00 0.00 45.63 45.63
2229 533 290.00 1406.00 0.00 45.76 45.76
2233 533 290.00 1410.00 0.00 45.89 45.89
2237 533 290.00 1414.00 0.00 46.02 46.02
2241 533 290.00 1418.00 0.00 46.15 46.15
2245 533 290.00 1422.00 0.00 46.28 46.28
2249 533 290.00 1426.00 0.00 46.41 46.41
2253 533 290.00 1430.00 0.00 46.54 46.54
2257 533 290.00 1434.00 0.00 46.67 46.67
2261 533 290.00 1438.00 0.00 46.80 46.80
2265 533 290.00 1442.00 0.00 46.93 46.93
2269 533 290.00 1446.00 0.00 47.06 47.06
2273 533 290.00 1450.00 0.00 47.19 47.19
2277 533 290.00 1454.00 0.00 47.32 47.32
2281 533 290.00 1458.00 0.00 47.45 47.45
2285 533 290.00 1462.00 0.00 47.58 47.58
2289 533 290.00 1466.00 0.00 47.71 47.71
2293 533 290.00 1470.00 0.00 47.84 47.84
2297 533 290.00 1474.00 0.00 47.97 47.97
2301 533 290.00 1478.00 0.00 48.10 48.10
2305 533 290.00 1482.00 0.00 48.23 48.23
2309 533 290.00 1486.00 0.00 48.36 48.36
2313 533 290.00 1490.00 0.00 48.49 48.49
2317 533 290.00 1494.00 0.00 48.62 48.62
2321 533 290.00 1498.00 0.00 48.75 48.75
2325 533 290.00 1502.00 0.00 48.88 48.88
2329 533 290.00 1506.00 0.00 49.01 49.01
2333 533 290.00 1510.00 0.00 49.14 49.14
2337 533 290.00 1514.00 0.00 49.27 49.27
2341 533 290.00 1518.00 0.00 49.40 49.40
2345 533 290.00 1522.00 0.00 49.53 49.53
2349 533 290.00 1526.00 0.00 49.66 49.66
2353 533 290.00 1530.00 0.00 49.79 49.79
2357 533 290.00 1534.00 0.00 49.92 49.92
2361 533 290.00 1538.00 0.00 50.05 50.05
2365 533 290.00 1542.00 0.00 50.18 50.18
2369 533 290.00 1546.00 0.00 50.31 50.31
2373 533 290.00 1550.00 0.00 50.44 50.44
2377 533 290.00 1554.00 0.00 50.57 50.57
2381 533 290.00 1558.00 0.00 50.70 50.70
Page 273
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZMonthly table
2385 533 290.00 1562.00 0.00 50.83 50.83
2389 533 290.00 1566.00 0.00 50.96 50.96
2393 533 290.00 1570.00 0.00 51.09 51.09
2397 533 290.00 1574.00 0.00 51.22 51.22
2401 533 290.00 1578.00 0.00 51.35 51.35
2405 533 290.00 1582.00 0.00 51.48 51.48
2409 533 290.00 1586.00 0.00 51.61 51.61
2413 533 290.00 1590.00 0.00 51.74 51.74
2417 533 290.00 1594.00 0.00 51.87 51.87
2421 533 290.00 1598.00 0.00 52.00 52.00
2425 533 290.00 1602.00 0.00 52.13 52.13
2429 533 290.00 1606.00 0.00 52.26 52.26
2433 533 290.00 1610.00 0.00 52.39 52.39
2437 533 290.00 1614.00 0.00 52.52 52.52
2441 533 290.00 1618.00 0.00 52.65 52.65
2445 533 290.00 1622.00 0.00 52.78 52.78
2449 533 290.00 1626.00 0.00 52.91 52.91
2453 533 290.00 1630.00 0.00 53.04 53.04
2457 533 290.00 1634.00 0.00 53.17 53.17
2461 533 290.00 1638.00 0.00 53.30 53.30
2465 533 290.00 1642.00 0.00 53.43 53.43
2469 533 290.00 1646.00 0.00 53.56 53.56
2473 533 290.00 1650.00 0.00 53.69 53.69
2477 533 290.00 1654.00 0.00 53.82 53.82
2481 533 290.00 1658.00 0.00 53.95 53.95
2485 533 290.00 1662.00 0.00 54.08 54.08
2489 533 290.00 1666.00 0.00 54.21 54.21
2493 533 290.00 1670.00 0.00 54.34 54.34
2497 533 290.00 1674.00 0.00 54.47 54.47
2501 533 290.00 1678.00 0.00 54.60 54.60
2505 533 290.00 1682.00 0.00 54.73 54.73
2509 533 290.00 1686.00 0.00 54.86 54.86
2513 533 290.00 1690.00 0.00 54.99 54.99
2517 533 290.00 1694.00 0.00 55.12 55.12
2521 533 290.00 1698.00 0.00 55.25 55.25
2525 533 290.00 1702.00 0.00 55.38 55.38
2529 533 290.00 1706.00 0.00 55.51 55.51
2533 533 290.00 1710.00 0.00 55.64 55.64
2537 533 290.00 1714.00 0.00 55.77 55.77
2541 533 290.00 1718.00 0.00 55.90 55.90
2545 533 290.00 1722.00 0.00 56.03 56.03
2549 533 290.00 1726.00 0.00 56.16 56.16
2553 533 290.00 1730.00 0.00 56.29 56.29
2557 533 290.00 1734.00 0.00 56.42 56.42
2561 533 290.00 1738.00 0.00 56.55 56.55
2565 533 290.00 1742.00 0.00 56.68 56.68
2569 533 290.00 1746.00 0.00 56.81 56.81
2573 533 290.00 1750.00 0.00 56.94 56.94
2577 533 290.00 1754.00 0.00 57.07 57.07
2581 533 290.00 1758.00 0.00 57.20 57.20
2585 533 290.00 1762.00 0.00 57.33 57.33
2589 533 290.00 1766.00 0.00 57.46 57.46
2593 533 290.00 1770.00 0.00 57.59 57.59
2597 533 290.00 1774.00 0.00 57.72 57.72
2601 533 290.00 1778.00 0.00 57.85 57.85
Page 274
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
2605 533 290.00 1782.00 0.00 57.98 57.98
2609 533 290.00 1786.00 0.00 58.11 58.11
2613 533 290.00 1790.00 0.00 58.24 58.24
2617 533 290.00 1794.00 0.00 58.37 58.37
2621 533 290.00 1798.00 0.00 58.50 58.50
2625 533 290.00 1802.00 0.00 58.63 58.63
2629 533 290.00 1806.00 0.00 58.76 58.76
2633 533 290.00 1810.00 0.00 58.89 58.89
2637 533 290.00 1814.00 0.00 59.02 59.02
2641 533 290.00 1818.00 0.00 59.15 59.15
2645 533 290.00 1822.00 0.00 59.28 59.28
2649 533 290.00 1826.00 0.00 59.41 59.41
2653 533 290.00 1830.00 0.00 59.54 59.54
2657 533 290.00 1834.00 0.00 59.67 59.67
2661 533 290.00 1838.00 0.00 59.80 59.80
2665 533 290.00 1842.00 0.00 59.93 59.93
2669 533 290.00 1846.00 0.00 60.06 60.06
2673 533 290.00 1850.00 0.00 60.19 60.19
2677 533 290.00 1854.00 0.00 60.32 60.32
2681 533 290.00 1858.00 0.00 60.45 60.45
2685 533 290.00 1862.00 0.00 60.58 60.58
2689 533 290.00 1866.00 0.00 60.71 60.71
2693 533 290.00 1870.00 0.00 60.84 60.84
2697 533 290.00 1874.00 0.00 60.97 60.97
2701 533 290.00 1878.00 0.00 61.10 61.10
2705 533 290.00 1882.00 0.00 61.23 61.23
2709 533 290.00 1886.00 0.00 61.36 61.36
2713 533 290.00 1890.00 0.00 61.49 61.49
2717 533 290.00 1894.00 0.00 61.62 61.62
2721 533 290.00 1898.00 0.00 61.75 61.75
2725 533 290.00 1902.00 0.00 61.88 61.88
2729 533 290.00 1906.00 0.00 62.01 62.01
2733 533 290.00 1910.00 0.00 62.14 62.14
2737 533 290.00 1914.00 0.00 62.27 62.27
2741 533 290.00 1918.00 0.00 62.40 62.40
2745 533 290.00 1922.00 0.00 62.53 62.53
2749 533 290.00 1926.00 0.00 62.66 62.66
2753 533 290.00 1930.00 0.00 62.79 62.79
2757 533 290.00 1934.00 0.00 62.92 62.92
2761 533 290.00 1938.00 0.00 63.05 63.05
2765 533 290.00 1942.00 0.00 63.18 63.18
2769 533 290.00 1946.00 0.00 63.31 63.31
2773 533 290.00 1950.00 0.00 63.44 63.44
2777 533 290.00 1954.00 0.00 63.57 63.57
2781 533 290.00 1958.00 0.00 63.70 63.70
2785 533 290.00 1962.00 0.00 63.83 63.83
2789 533 290.00 1966.00 0.00 63.96 63.96
2793 533 290.00 1970.00 0.00 64.09 64.09
2797 533 290.00 1974.00 0.00 64.22 64.22
2801 533 290.00 1978.00 0.00 64.35 64.35
2805 533 290.00 1982.00 0.00 64.48 64.48
2809 533 290.00 1986.00 0.00 64.61 64.61
2813 533 290.00 1990.00 0.00 64.74 64.74
2817 533 290.00 1994.00 0.00 64.87 64.87
2821 533 290.00 1998.00 0.00 65.00 65.00
Page 275
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZMonthly table
2825 533 290.00 2002.00 0.00 65.13 65.13
2829 533 290.00 2006.00 0.00 65.26 65.26
2833 533 290.00 2010.00 0.00 65.39 65.39
2837 533 290.00 2014.00 0.00 65.52 65.52
2841 533 290.00 2018.00 0.00 65.65 65.65
2845 533 290.00 2022.00 0.00 65.78 65.78
2849 533 290.00 2026.00 0.00 65.91 65.91
2853 533 290.00 2030.00 0.00 66.04 66.04
2857 533 290.00 2034.00 0.00 66.17 66.17
2861 533 290.00 2038.00 0.00 66.30 66.30
2865 533 290.00 2042.00 0.00 66.43 66.43
2869 533 290.00 2046.00 0.00 66.56 66.56
2873 533 290.00 2050.00 0.00 66.69 66.69
2877 533 290.00 2054.00 0.00 66.82 66.82
2881 533 290.00 2058.00 0.00 66.95 66.95
2885 533 290.00 2062.00 0.00 67.08 67.08
2889 533 290.00 2066.00 0.00 67.21 67.21
2893 533 290.00 2070.00 0.00 67.34 67.34
2897 533 290.00 2074.00 0.00 67.47 67.47
2901 533 290.00 2078.00 0.00 67.60 67.60
2905 533 290.00 2082.00 0.00 67.73 67.73
2909 533 290.00 2086.00 0.00 67.86 67.86
2913 533 290.00 2090.00 0.00 67.99 67.99
2917 533 290.00 2094.00 0.00 68.12 68.12
2921 533 290.00 2098.00 0.00 68.25 68.25
2925 533 290.00 2102.00 0.00 68.38 68.38
2929 533 290.00 2106.00 0.00 68.51 68.51
2933 533 290.00 2110.00 0.00 68.64 68.64
2937 533 290.00 2114.00 0.00 68.77 68.77
2941 533 290.00 2118.00 0.00 68.90 68.90
2945 533 290.00 2122.00 0.00 69.03 69.03
2949 533 290.00 2126.00 0.00 69.16 69.16
2953 533 290.00 2130.00 0.00 69.29 69.29
2957 533 290.00 2134.00 0.00 69.42 69.42
2961 533 290.00 2138.00 0.00 69.55 69.55
2965 533 290.00 2142.00 0.00 69.68 69.68
2969 533 290.00 2146.00 0.00 69.81 69.81
2973 533 290.00 2150.00 0.00 69.94 69.94
2977 533 290.00 2154.00 0.00 70.07 70.07
2981 533 290.00 2158.00 0.00 70.20 70.20
2985 533 290.00 2162.00 0.00 70.33 70.33
2989 533 290.00 2166.00 0.00 70.46 70.46
2993 533 290.00 2170.00 0.00 70.59 70.59
2997 533 290.00 2174.00 0.00 70.72 70.72
3001 533 290.00 2178.00 0.00 70.85 70.85
3005 533 290.00 2182.00 0.00 70.98 70.98
3009 533 290.00 2186.00 0.00 71.11 71.11
3013 533 290.00 2190.00 0.00 71.24 71.24
3017 533 290.00 2194.00 0.00 71.37 71.37
3021 533 290.00 2198.00 0.00 71.50 71.50
3025 533 290.00 2202.00 0.00 71.63 71.63
3029 533 290.00 2206.00 0.00 71.76 71.76
3033 533 290.00 2210.00 0.00 71.89 71.89
3037 533 290.00 2214.00 0.00 72.02 72.02
3041 533 290.00 2218.00 0.00 72.15 72.15
Page 276
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
3045 533 290.00 2222.00 0.00 72.28 72.28
3049 533 290.00 2226.00 0.00 72.41 72.41
3053 533 290.00 2230.00 0.00 72.54 72.54
3057 533 290.00 2234.00 0.00 72.67 72.67
3061 533 290.00 2238.00 0.00 72.80 72.80
3065 533 290.00 2242.00 0.00 72.93 72.93
3069 533 290.00 2246.00 0.00 73.06 73.06
3073 533 290.00 2250.00 0.00 73.19 73.19
3077 533 290.00 2254.00 0.00 73.32 73.32
3081 533 290.00 2258.00 0.00 73.45 73.45
3085 533 290.00 2262.00 0.00 73.58 73.58
3089 533 290.00 2266.00 0.00 73.71 73.71
3093 533 290.00 2270.00 0.00 73.84 73.84
3097 533 290.00 2274.00 0.00 73.97 73.97
3101 533 290.00 2278.00 0.00 74.10 74.10
3105 533 290.00 2282.00 0.00 74.23 74.23
3109 533 290.00 2286.00 0.00 74.36 74.36
3113 533 290.00 2290.00 0.00 74.49 74.49
3117 533 290.00 2294.00 0.00 74.62 74.62
3121 533 290.00 2298.00 0.00 74.75 74.75
3125 533 290.00 2302.00 0.00 74.88 74.88
3129 533 290.00 2306.00 0.00 75.01 75.01
3133 533 290.00 2310.00 0.00 75.14 75.14
3137 533 290.00 2314.00 0.00 75.27 75.27
3141 533 290.00 2318.00 0.00 75.40 75.40
3145 533 290.00 2322.00 0.00 75.53 75.53
3149 533 290.00 2326.00 0.00 75.66 75.66
3153 533 290.00 2330.00 0.00 75.79 75.79
3157 533 290.00 2334.00 0.00 75.92 75.92
3161 533 290.00 2338.00 0.00 76.05 76.05
3165 533 290.00 2342.00 0.00 76.18 76.18
3169 533 290.00 2346.00 0.00 76.31 76.31
3173 533 290.00 2350.00 0.00 76.44 76.44
3177 533 290.00 2354.00 0.00 76.57 76.57
3181 533 290.00 2358.00 0.00 76.70 76.70
3185 533 290.00 2362.00 0.00 76.83 76.83
3189 533 290.00 2366.00 0.00 76.96 76.96
3193 533 290.00 2370.00 0.00 77.09 77.09
3197 533 290.00 2374.00 0.00 77.22 77.22
3201 533 290.00 2378.00 0.00 77.35 77.35
3205 533 290.00 2382.00 0.00 77.48 77.48
3209 533 290.00 2386.00 0.00 77.61 77.61
3213 533 290.00 2390.00 0.00 77.74 77.74
3217 533 290.00 2394.00 0.00 77.87 77.87
3221 533 290.00 2398.00 0.00 78.00 78.00
3225 533 290.00 2402.00 0.00 78.13 78.13
3229 533 290.00 2406.00 0.00 78.26 78.26
3233 533 290.00 2410.00 0.00 78.39 78.39
3237 533 290.00 2414.00 0.00 78.52 78.52
3241 533 290.00 2418.00 0.00 78.65 78.65
3245 533 290.00 2422.00 0.00 78.78 78.78
3249 533 290.00 2426.00 0.00 78.91 78.91
3253 533 290.00 2430.00 0.00 79.04 79.04
3257 533 290.00 2434.00 0.00 79.17 79.17
3261 533 290.00 2438.00 0.00 79.30 79.30
Page 277
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Table letter ZMonthly table
3265 533 290.00 2442.00 0.00 79.43 79.43
3269 533 290.00 2446.00 0.00 79.56 79.56
3273 533 290.00 2450.00 0.00 79.69 79.69
3277 533 290.00 2454.00 0.00 79.82 79.82
3281 533 290.00 2458.00 0.00 79.95 79.95
3285 533 290.00 2462.00 0.00 80.08 80.08
3289 533 290.00 2466.00 0.00 80.21 80.21
3293 533 290.00 2470.00 0.00 80.34 80.34
3297 533 290.00 2474.00 0.00 80.47 80.47
3301 533 290.00 2478.00 0.00 80.60 80.60
3305 533 290.00 2482.00 0.00 80.73 80.73
3309 533 290.00 2486.00 0.00 80.86 80.86
3313 533 290.00 2490.00 0.00 80.99 80.99
3317 533 290.00 2494.00 0.00 81.12 81.12
3321 533 290.00 2498.00 0.00 81.25 81.25
3325 533 290.00 2502.00 0.00 81.38 81.38
3329 533 290.00 2506.00 0.00 81.51 81.51
3333 533 290.00 2510.00 0.00 81.64 81.64
3337 533 290.00 2514.00 0.00 81.77 81.77
3341 533 290.00 2518.00 0.00 81.90 81.90
3345 533 290.00 2522.00 0.00 82.03 82.03
3349 533 290.00 2526.00 0.00 82.16 82.16
3353 533 290.00 2530.00 0.00 82.29 82.29
3357 533 290.00 2534.00 0.00 82.42 82.42
3361 533 290.00 2538.00 0.00 82.55 82.55
3365 533 290.00 2542.00 0.00 82.68 82.68
3369 533 290.00 2546.00 0.00 82.81 82.81
3373 533 290.00 2550.00 0.00 82.94 82.94
3377 533 290.00 2554.00 0.00 83.07 83.07
3381 533 290.00 2558.00 0.00 83.20 83.20
3385 533 290.00 2562.00 0.00 83.33 83.33
3389 533 290.00 2566.00 0.00 83.46 83.46
3393 533 290.00 2570.00 0.00 83.59 83.59
3397 533 290.00 2574.00 0.00 83.72 83.72
3401 533 290.00 2578.00 0.00 83.85 83.85
3405 533 290.00 2582.00 0.00 83.98 83.98
3409 533 290.00 2586.00 0.00 84.11 84.11
3413 533 290.00 2590.00 0.00 84.24 84.24
3417 533 290.00 2594.00 0.00 84.37 84.37
3421 533 290.00 2598.00 0.00 84.50 84.50
3425 533 290.00 2602.00 0.00 84.63 84.63
3429 533 290.00 2606.00 0.00 84.76 84.76
3433 533 290.00 2610.00 0.00 84.89 84.89
3437 533 290.00 2614.00 0.00 85.02 85.02
3441 533 290.00 2618.00 0.00 85.15 85.15
3445 533 290.00 2622.00 0.00 85.28 85.28
3449 533 290.00 2626.00 0.00 85.41 85.41
3453 533 290.00 2630.00 0.00 85.54 85.54
3457 533 290.00 2634.00 0.00 85.67 85.67
3461 533 290.00 2638.00 0.00 85.80 85.80
3465 533 290.00 2642.00 0.00 85.93 85.93
3469 533 290.00 2646.00 0.00 86.06 86.06
3473 533 290.00 2650.00 0.00 86.19 86.19
3477 533 290.00 2654.00 0.00 86.32 86.32
3481 533 290.00 2658.00 0.00 86.45 86.45
Page 278
Table letter ZMonthly table
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3485 533 290.00 2662.00 0.00 86.58 86.58
3489 533 290.00 2666.00 0.00 86.71 86.71
3493 533 290.00 2670.00 0.00 86.84 86.84
3497 533 290.00 2674.00 0.00 86.97 86.97
3501 533 290.00 2678.00 0.00 87.10 87.10
3505 533 290.00 2682.00 0.00 87.23 87.23
3509 533 290.00 2686.00 0.00 87.36 87.36
3513 533 290.00 2690.00 0.00 87.49 87.49
3517 533 290.00 2694.00 0.00 87.62 87.62
3521 533 290.00 2698.00 0.00 87.75 87.75
3525 533 290.00 2702.00 0.00 87.88 87.88
3529 533 290.00 2706.00 0.00 88.01 88.01
3533 533 290.00 2710.00 0.00 88.14 88.14
3537 533 290.00 2714.00 0.00 88.27 88.27
3541 533 290.00 2718.00 0.00 88.40 88.40
3545 533 290.00 2722.00 0.00 88.53 88.53
3549 533 290.00 2726.00 0.00 88.66 88.66
3553 533 290.00 2730.00 0.00 88.79 88.79
3557 533 290.00 2734.00 0.00 88.92 88.92
3561 533 290.00 2738.00 0.00 89.05 89.05
3565 533 290.00 2742.00 0.00 89.18 89.18
3569 533 290.00 2746.00 0.00 89.31 89.31
3573 533 290.00 2750.00 0.00 89.44 89.44
3577 533 290.00 2754.00 0.00 89.57 89.57
3581 533 290.00 2758.00 0.00 89.70 89.70
3585 533 290.00 2762.00 0.00 89.83 89.83
3589 533 290.00 2766.00 0.00 89.96 89.96
3593 533 290.00 2770.00 0.00 90.09 90.09
3597 533 290.00 2774.00 0.00 90.22 90.22
3601 533 290.00 2778.00 0.00 90.35 90.35
3605 533 290.00 2782.00 0.00 90.48 90.48
3609 533 290.00 2786.00 0.00 90.61 90.61
3613 533 290.00 2790.00 0.00 90.74 90.74
3617 533 290.00 2794.00 0.00 90.87 90.87
3621 533 290.00 2798.00 0.00 91.00 91.00
3625 533 290.00 2802.00 0.00 91.13 91.13
3629 533 290.00 2806.00 0.00 91.26 91.26
3633 533 290.00 2810.00 0.00 91.39 91.39
3637 533 290.00 2814.00 0.00 91.52 91.52
3641 533 290.00 2818.00 0.00 91.65 91.65
3645 533 290.00 2822.00 0.00 91.78 91.78
3649 533 290.00 2826.00 0.00 91.91 91.91
3653 533 290.00 2830.00 0.00 92.04 92.04
3657 533 290.00 2834.00 0.00 92.17 92.17
3661 533 290.00 2838.00 0.00 92.30 92.30
3665 533 290.00 2842.00 0.00 92.43 92.43
3669 533 290.00 2846.00 0.00 92.56 92.56
3673 533 290.00 2850.00 0.00 92.69 92.69
3677 533 290.00 2854.00 0.00 92.82 92.82
3681 533 290.00 2858.00 0.00 92.95 92.95
3685 533 290.00 2862.00 0.00 93.08 93.08
3689 533 290.00 2866.00 0.00 93.21 93.21
3693 533 290.00 2870.00 0.00 93.34 93.34
3697 533 290.00 2874.00 0.00 93.47 93.47
3701 533 290.00 2878.00 0.00 93.60 93.60
Page 279
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
3705 533 290.00 2882.00 0.00 93.73 93.73
3709 533 290.00 2886.00 0.00 93.86 93.86
3713 533 290.00 2890.00 0.00 93.99 93.99
3717 533 290.00 2894.00 0.00 94.12 94.12
3721 533 290.00 2898.00 0.00 94.25 94.25
3725 533 290.00 2902.00 0.00 94.38 94.38
3729 533 290.00 2906.00 0.00 94.51 94.51
3733 533 290.00 2910.00 0.00 94.64 94.64
3737 533 290.00 2914.00 0.00 94.77 94.77
3741 533 290.00 2918.00 0.00 94.90 94.90
3745 533 290.00 2922.00 0.00 95.03 95.03
3749 533 290.00 2926.00 0.00 95.16 95.16
3753 533 290.00 2930.00 0.00 95.29 95.29
3757 533 290.00 2934.00 0.00 95.42 95.42
3761 533 290.00 2938.00 0.00 95.55 95.55
3765 533 290.00 2942.00 0.00 95.68 95.68
3769 533 290.00 2946.00 0.00 95.81 95.81
3773 533 290.00 2950.00 0.00 95.94 95.94
3777 533 290.00 2954.00 0.00 96.07 96.07
3781 533 290.00 2958.00 0.00 96.20 96.20
3785 533 290.00 2962.00 0.00 96.33 96.33
3789 533 290.00 2966.00 0.00 96.46 96.46
3793 533 290.00 2970.00 0.00 96.59 96.59
3797 533 290.00 2974.00 0.00 96.72 96.72
3801 533 290.00 2978.00 0.00 96.85 96.85
3805 533 290.00 2982.00 0.00 96.98 96.98
3809 533 290.00 2986.00 0.00 97.11 97.11
3813 533 290.00 2990.00 0.00 97.24 97.24
3817 533 290.00 2994.00 0.00 97.37 97.37
3821 533 290.00 2998.00 0.00 97.50 97.50
3825 533 290.00 3002.00 0.00 97.63 97.63
3829 533 290.00 3006.00 0.00 97.76 97.76
3833 533 290.00 3010.00 0.00 97.89 97.89
3837 533 290.00 3014.00 0.00 98.02 98.02
3841 533 290.00 3018.00 0.00 98.15 98.15
3845 533 290.00 3022.00 0.00 98.28 98.28
3849 533 290.00 3026.00 0.00 98.41 98.41
3853 533 290.00 3030.00 0.00 98.54 98.54
3857 533 290.00 3034.00 0.00 98.67 98.67
3861 533 290.00 3038.00 0.00 98.80 98.80
3865 533 290.00 3042.00 0.00 98.93 98.93
3869 533 290.00 3046.00 0.00 99.06 99.06
3873 533 290.00 3050.00 0.00 99.19 99.19
3877 533 290.00 3054.00 0.00 99.32 99.32
3881 533 290.00 3058.00 0.00 99.45 99.45
3885 533 290.00 3062.00 0.00 99.58 99.58
3889 533 290.00 3066.00 0.00 99.71 99.71
3893 533 290.00 3070.00 0.00 99.84 99.84
3897 533 290.00 3074.00 0.00 99.97 99.97
3901 533 290.00 3078.00 0.00 100.10 100.10
3905 533 290.00 3082.00 0.00 100.23 100.23
3909 533 290.00 3086.00 0.00 100.36 100.36
3913 533 290.00 3090.00 0.00 100.49 100.49
3917 533 290.00 3094.00 0.00 100.62 100.62
3921 533 290.00 3098.00 0.00 100.75 100.75
Monthly tableTable letter Z
Page 280
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
Monthly tableTable letter Z
3925 533 290.00 3102.00 0.00 100.88 100.88
3929 533 290.00 3106.00 0.00 101.01 101.01
3933 533 290.00 3110.00 0.00 101.14 101.14
3937 533 290.00 3114.00 0.00 101.27 101.27
3941 533 290.00 3118.00 0.00 101.40 101.40
3945 533 290.00 3122.00 0.00 101.53 101.53
3949 533 290.00 3126.00 0.00 101.66 101.66
3953 533 290.00 3130.00 0.00 101.79 101.79
3957 533 290.00 3134.00 0.00 101.92 101.92
3961 533 290.00 3138.00 0.00 102.05 102.05
3965 533 290.00 3142.00 0.00 102.18 102.18
3969 533 290.00 3146.00 0.00 102.31 102.31
3973 533 290.00 3150.00 0.00 102.44 102.44
3977 533 290.00 3154.00 0.00 102.57 102.57
3981 533 290.00 3158.00 0.00 102.70 102.70
3985 533 290.00 3162.00 0.00 102.83 102.83
3989 533 290.00 3166.00 0.00 102.96 102.96
3993 533 290.00 3170.00 0.00 103.09 103.09
3997 533 290.00 3174.00 0.00 103.22 103.22
4001 533 290.00 3178.00 0.00 103.35 103.35
4005 533 290.00 3182.00 0.00 103.48 103.48
4009 533 290.00 3186.00 0.00 103.61 103.61
4013 533 290.00 3190.00 0.00 103.74 103.74
4017 533 290.00 3194.00 0.00 103.87 103.87
4021 533 290.00 3198.00 0.00 104.00 104.00
4025 533 290.00 3202.00 0.00 104.13 104.13
4029 533 290.00 3206.00 0.00 104.26 104.26
4033 533 290.00 3210.00 0.00 104.39 104.39
4037 533 290.00 3214.00 0.00 104.52 104.52
4041 533 290.00 3218.00 0.00 104.65 104.65
4045 533 290.00 3222.00 0.00 104.78 104.78
4049 533 290.00 3226.00 0.00 104.91 104.91
4053 533 290.00 3230.00 0.00 105.04 105.04
4057 533 290.00 3234.00 0.00 105.17 105.17
4061 533 290.00 3238.00 0.00 105.30 105.30
4065 533 290.00 3242.00 0.00 105.43 105.43
4069 533 290.00 3246.00 0.00 105.56 105.56
4073 533 290.00 3250.00 0.00 105.69 105.69
4077 533 290.00 3254.00 0.00 105.82 105.82
4081 533 290.00 3258.00 0.00 105.95 105.95
4085 533 290.00 3262.00 0.00 106.08 106.08
4089 533 290.00 3266.00 0.00 106.21 106.21
4093 533 290.00 3270.00 0.00 106.34 106.34
4097 533 290.00 3274.00 0.00 106.47 106.47
4101 533 290.00 3278.00 0.00 106.60 106.60
4105 533 290.00 3282.00 0.00 106.73 106.73
4109 533 290.00 3286.00 0.00 106.86 106.86
4113 533 290.00 3290.00 0.00 106.99 106.99
4117 533 290.00 3294.00 0.00 107.12 107.12
4121 533 290.00 3298.00 0.00 107.25 107.25
4125 533 290.00 3302.00 0.00 107.38 107.38
4129 533 290.00 3306.00 0.00 107.51 107.51
4133 533 290.00 3310.00 0.00 107.64 107.64
4137 533 290.00 3314.00 0.00 107.77 107.77
4141 533 290.00 3318.00 0.00 107.90 107.90
Page 281
Employee’s
earnings up
to and
including
the UEL
Earnings at the
LEL
(where earnings
are equal to or
exceed the LEL)
1a
Earnings above
the LEL, up to
and including
the PT
1b
Earnings above
the PT, up to
and including
the UEL
1c
Employer’s
NICs due on all
earnings above
the ST
1d
Employee’s
NICs due on all
earnings above
the PT
1e
Total of
employee’s and
employer’s NICs
(for information
only)
£ £ £ p £ p £ p £ p £ p
If the employee’s gross pay is over £4,189, go to page 282.
Table letter ZMonthly table
4145 533 290.00 3322.00 0.00 108.03 108.03
4149 533 290.00 3326.00 0.00 108.16 108.16
4153 533 290.00 3330.00 0.00 108.29 108.29
4157 533 290.00 3334.00 0.00 108.42 108.42
4161 533 290.00 3338.00 0.00 108.55 108.55
4165 533 290.00 3342.00 0.00 108.68 108.68
4169 533 290.00 3346.00 0.00 108.81 108.81
4173 533 290.00 3350.00 0.00 108.94 108.94
4177 533 290.00 3354.00 0.00 109.07 109.07
4181 533 290.00 3358.00 0.00 109.20 109.20
4185 533 290.00 3362.00 0.00 109.33 109.33
4189 533 290.00 3366.00 0.00 109.39 109.39
Page 282
Where the employee’s total earnings exceed the UEL, only the earnings between the PT and the UEL
should be recorded in column 1c of form RT11.
Use the main table to work out the employer’s NICs and the employee’s NICs due on the earnings up to
the UEL.
To work out the employer’s NICs and the employee’s NICs due on the earnings above the UEL, take the
following action.
Step Action Example (based on Table letter A with total monthly earnings of £5,483.29)
1 Subtract the UEL figure from
the total gross pay. £5,483.29 – £4,189 = £1,294.29
2 Round the answer down
to the nearest whole £. Rounded down to £1,294
3 Look this figure up in the
Additional gross pay table
on page 283. Look up £1,294
4 If the figure is not shown
in the table, build up to it
by adding together as few
entries as possible.
Amount
Employer’s
NICs payable
Employee’s
NICs payable
£1000
£200
£150.50
+ £30.10
£32.50
+ £6.50
£94 + £14.15 +£3.05
Totals = £194.75 = £42.05
5 Add the further employer’s
NICs and employee’s NICs
worked out on the earnings
above the UEL (columns 1d
and 1e of the Additional gross
pay table) to employer’s NICs
and employee’s NICs due for
earnings at the UEL (columns
1d and 1e of the main table).
Total payable
by employer
Total payable
by employee
£194.75
+ £516.36
(further employer
NICs)
(due for employer
on earnings at UEL)
£42.05
+ £445.99
(further
employee NICs)
(due for employee
on earnings at UEL)
Totals = £711.11 = £488.04
6 Record the figures resulting
from Step 5 in columns 1d
and 1e of form RT11.
On form RT11 or equivalent record:
Col 1a Col 1b Col 1c Col 1d Col 1e
533 290 3366 711.11 488.04
Working out and recording NICs where employee’s total earnings exceed
the Upper Earnings Limit (UEL)
Page 283
Earnings on
which NICs
payable
Employer’s NICs
payable
1d
Employee’s NICs
payable
1e
Total of
employee’s and
employer’s NICs
payable (for
information
only)
£ £ p £ p £ p
1 0.15 0.03 0.18
2 0.3 0.06 0.36
3 0.45 0.1 0.55
4 0.6 0.13 0.73
5 0.75 0.16 0.91
6 0.9 0.19 1.09
7 1.05 0.23 1.28
8 1.2 0.26 1.46
9 1.35 0.29 1.64
10 1.5 0.32 1.82
11 1.65 0.36 2.01
12 1.81 0.39 2.2
13 1.96 0.42 2.38
14 2.11 0.45 2.56
15 2.26 0.49 2.75
16 2.41 0.52 2.93
17 2.56 0.55 3.11
18 2.71 0.58 3.29
19 2.86 0.62 3.48
20 3.01 0.65 3.66
21 3.16 0.68 3.84
22 3.31 0.71 4.02
23 3.46 0.75 4.21
24 3.61 0.78 4.39
25 3.76 0.81 4.57
26 3.91 0.84 4.75
27 4.06 0.88 4.94
28 4.21 0.91 5.12
29 4.36 0.94 5.3
30 4.51 0.97 5.48
31 4.66 1.01 5.67
32 4.82 1.04 5.86
33 4.97 1.07 6.04
34 5.12 1.1 6.22
35 5.27 1.14 6.41
36 5.42 1.17 6.59
37 5.57 1.2 6.77
38 5.72 1.23 6.95
39 5.87 1.27 7.14
40 6.02 1.3 7.32
41 6.17 1.33 7.5
42 6.32 1.36 7.68
43 6.47 1.4 7.87
44 6.62 1.43 8.05
45 6.77 1.46 8.23
46 6.92 1.49 8.41
47 7.07 1.53 8.6
48 7.22 1.56 8.78
49 7.37 1.59 8.96
50 7.52 1.62 9.14
51 7.67 1.66 9.33
52 7.83 1.69 9.52
53 7.98 1.72 9.7
54 8.13 1.75 9.88
55 8.28 1.79 10.07
Additional gross pay table
Page 284
Earnings on
which NICs
payable
Employer’s NICs
payable
1d
Employee’s NICs
payable
1e
Total of
employee’s and
employer’s NICs
payable (for
information
only)
£ £ p £ p £ p
56 8.43 1.82 10.25
57 8.58 1.85 10.43
58 8.73 1.88 10.61
59 8.88 1.92 10.8
60 9.03 1.95 10.98
61 9.18 1.98 11.16
62 9.33 2.01 11.34
63 9.48 2.05 11.53
64 9.63 2.08 11.71
65 9.78 2.11 11.89
66 9.93 2.14 12.07
67 10.08 2.18 12.26
68 10.23 2.21 12.44
69 10.38 2.24 12.62
70 10.53 2.27 12.8
71 10.68 2.31 12.99
72 10.84 2.34 13.18
73 10.99 2.37 13.36
74 11.14 2.4 13.54
75 11.29 2.44 13.73
76 11.44 2.47 13.91
77 11.59 2.5 14.09
78 11.74 2.53 14.27
79 11.89 2.57 14.46
80 12.04 2.6 14.64
81 12.19 2.63 14.82
82 12.34 2.66 15
83 12.49 2.7 15.19
84 12.64 2.73 15.37
85 12.79 2.76 15.55
86 12.94 2.79 15.73
87 13.09 2.83 15.92
88 13.24 2.86 16.1
89 13.39 2.89 16.28
90 13.54 2.92 16.46
91 13.69 2.96 16.65
92 13.85 2.99 16.84
93 14 3.02 17.02
94 14.15 3.05 17.2
95 14.3 3.09 17.39
96 14.45 3.12 17.57
97 14.6 3.15 17.75
98 14.75 3.18 17.93
99 14.9 3.22 18.12
100 15.05 3.25 18.3
200 30.1 6.5 36.6
300 45.15 9.75 54.9
400 60.2 13 73.2
500 75.25 16.25 91.5
600 90.3 19.5 109.8
700 105.35 22.75 128.1
800 120.4 26 146.4
900 135.45 29.25 164.7
1000 150.5 32.5 183
2000 301 65 366
Additional gross pay table
Earnings on
which NICs
payable
Employer’s
NICs payable
1d
Employee’s
NICs payable
1e
Total of
employee’s
and employer’s
NICs
payable (for
information
only)
£ £ p £ p £ p
3000 451.5 97.5 549
4000 602 130 732
5000 752.5 162.5 915
6000 903 195 1098
7000 1053.5 227.5 1281
8000 1204 260 1464
9000 1354.5 292.5 1647
10000 1505 325 1830
20000 3010 650 3660
30000 4515 975 5490
40000 6020 1300 7320
50000 7525 1625 9150
60000 9030 1950 10980
70000 10535 2275 12810
80000 12040 2600 14640
90000 13545 2925 16470
100000 15050 3250 18300
7003171 HMRC 04/22
