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National Insurance contributions Tables A, H, J, M 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 2018 to 5 April 2019 inclusive Standard Rate NICs tables CA38

CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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Page 1: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

National Insurance contributionsTables A, H, J, M and ZThese tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.

Use from 6 April 2018 to 5 April 2019 inclusive

Standard Rate NICs tablesCA38

Page 2: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Help and guidanceYou can get help and guidance from the following sources.

The internetFor 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 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 on 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 are referring to the latest online version.

Online servicesFor information and help using our online services, go to www.gov.uk/log-in-register-hmrc-online-services

For more help, contact the Online Services Helpdesk by:• Telephone: 0300 200 3600• Textphone: 0300 200 3603

Basic PAYE ToolsThe Basic PAYE Tools is software that you download onto your computer. It will help you run your payroll throughout the year. It is 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 helplinesIf you have:• been an employer for less than 3 years,

Telephone: 0300 200 3211• been an employer for 3 years or more,

Telephone: 0300 200 3200• a hearing or speech impairment, Textphone: 0300 200 3212

Please tell us your employer PAYE and Accounts Office references when you contact us. You will find them on correspondence HMRC have sent to you.

Employer helpbooks and formsHelpbooks and forms are available to download. Go to www.gov.uk/government/collections/payroll-publications-for-employers

Yr laith GymraegI 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’.

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 Telephone: 0300 123 1074 and ask to speak to the Customer Service Team.

Education services from the Digital

Delivery TeamFind 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

Follow us on Twitter @HMRCbusiness: twitter.com/HMRCbusiness

Employer Bulletin onlineEmployer 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 alertsWe 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 https://public.govdelivery.com/accounts/UKHMRCED/subscriber/new

Do you use PAYE Online? Remember to keep our

email address up to dateIf you change your email address, don’t forget to update PAYE Online to ensure you continue to receive email alerts when we have issued tax codes and generic notifications.

HM Revenue and CustomsIf you have a query about your PAYE scheme:• phone the Employer Helpline on Telephone: 0300 200 3500• write to

HM Revenue and Customs PT Operations North East England BX9 1AN United Kingdom

Please tell us your employer PAYE and Accounts Office references when you contact us. You will find them on correspondence HMRC have sent to you.

Your rights and obligations‘Your Charter’ explains what you can expect from us and what we expect from you. For more information, go to www.gov.uk/government/publications/your-charter

Page 3: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Save money – avoid errors Page 2

Which National Insurance contributions (NICs) tables to use Page 3

Layout of these tables Page 4

Using these tables to work out NICs Page 5

Earnings limits and NICs rates Page 6

An example of working out NICs using these tables and recording figures on form RT11 Page 7

A – Weekly table for standard rate NICs Page 8

A – Monthly table for standard rate NICs Page 23

H – Weekly table for standard rate NICs (employee under 25 apprentice) Page 39

H – Monthly table for standard rate NICs (employee under 25 apprentice) Page 54

J – Weekly table for NICs where employee has deferment Page 70

J – Monthly table for NICs where employee has deferment Page 85

M – Weekly table for standard rate NICs (employee under 21) Page 101

M – Monthly table for standard rate NICs (employee under 21) Page 116

Z – Weekly table for NICs where employee has deferment (employee under 21) Page 132

Z – Monthly table for NICs where employee has deferment (employee under 21) Page 147

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threshold (AUST) Page 163

Additional gross pay table Page 164

Contents

Changes for the tax year 2018 to 2019At the time this booklet was printed, changes in the rates of National Insurance contributions (NICs) for the tax year 2018 to 2019 were still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we will inform you of any further changes before 6 April 2018.

Page 4: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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:• go to www.gov.uk/find-out-which-employers-are-

exempt-from-online-payroll-reporting or

• see the helpbook RT7, ‘Guidance for employers exempt from filing Real Time Information online’

For more information about online filing, go to www.gov.uk/paye-online

Checklist to help you submit your PAYE information to HMRC

1 The form RT11, (form RT11, ‘Deductions working sheet’ replaces form P11 for the purposes of operating a manual payroll) must show ‘Tax year starting 6 April 2018’.

2 Have you used the correct National Insurance contributions (NICs) tables or percentage rates – are they for the current year?

3 Do you hold a valid certificate (CA4139, CF383 or CF380A) for every married woman or widow for whom you deduct category B reduced rate NICs? If not, deduct full rate NICs at category A, H or M.

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 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:• you have your employee’s full name, National

Insurance number and, where known, address and date of birth

• you have entered the correct category of NIC (for employees who are aged 21 or over, this is usually either A, B, C, H or J. For employees who are under the age of 21, this is usually either M or Z. For Apprentices who are aged under 25, including those under 21, this is category H)

• that your addition is correct before entering the NIC amounts (both sides of RT11 added up and carried forward)

For more information on completing Real Time Information (RTI) forms please see helpbook RT7, ‘Guidance for employers exempt from filing Real 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

From April 2015 the rate of employer Class 1 secondary NICs for employees under the age of 21 is 0% up to the ‘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.

For further information see CWG2 paragraph 3.8.5.

Abolition of secondary NICs for Apprentices under the age of 25

From April 2016 the rate of secondary Class 1 NICs for Apprentices under the age of 25 is 0% up to the ‘Apprentice Upper Secondary Threshold’ (AUST).

Apprentices must follow a government recognised apprenticeship in the UK one which follows government arrangements/approved frameworks, and have a written agreement, specifying the government recognised apprentice framework/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 retain when applying the zero-rate of secondary 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.

For further information see CWG2 paragraph 3.8.6.

Save money – avoid errors

Page 5: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 3

Which National Insurance contributions (NICs) tables to use

If you employ mariners, booklet CA42, ‘National Insurance contributions for employers of foreign-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 2018 to 2019.

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 (see 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 (see booklet CA38)

Use Table letter B (see 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 (see booklet CA38)

Use Table letter M (see booklet CA38)

Use Table letter A (see booklet CA38)

No

Is your employee an apprentice under age 25?

Yes No

Yes Use Table letter H (see booklet CA38)

Yes No

Save money – avoid errors continued

National Insurance contributions (NICs) Employment Allowance

From 6 April 2016 you may be eligible to claim an Employment Allowance of up to £3,000. 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.

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 how to claim the Employment Allowance see CWG2 paragraph 3.8.4 and go to www.gov.uk/claim-employment-allowance

Page 6: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 4

A 0% rate of secondary NICs was introduced from April 2015 for employees under the age of 21, up to the ‘Upper Secondary Threshold’ (UST). There is no reduction in the rate of Class 1 secondary NICs above the UST.

For the tax year 2018 to 2019 this threshold is £892 weekly, £3,863 monthly, £46,350 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.

Abolition of 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, up to the ‘Apprentice Upper Secondary Threshold’ (AUST). There is no reduction in the rate of Class 1 secondary NICs above the AUST.

For the tax year 2018 to 2019 this threshold is £892 weekly, £3,863 monthly, £46,350 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 i.e. one which follows government arrangements/approved frameworks, and have a written agreement, specifying the government

recognised apprentice framework/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 retain when applying the zero-rate of secondary 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.

For further information see CWG2 paragraph 3.8.6.

Apprenticeship LevyFrom 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, see CWG2 paragraph 3.8.7.

Layout of these tablesThe first earnings figure in each table is the Lower Earnings Limit (LEL) (£116 weekly or £503 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) (£162 weekly or £702 monthly). The employee pays NICs only when the employee’s earnings exceed the Primary Threshold (PT) (£162 weekly or £702 monthly). But, for standard rate NICs, earnings between the LEL and the PT are used to protect the employee’s entitlement to benefit.

Abolition of Class 1 secondary NICs for employees under 21 years of age (U21)

Page 7: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 5

Using these tables to work out National Insurance contributions (NICs)

Where there is a liability, the employee and the employer pay NICs at the appropriate main percentage rate on earnings between the PT and ST respectively up to the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threhold (AUST).

The last earnings figure in each table is the UEL/UST/AUST (£892 weekly or £3,863 monthly). This is because employee’s NICs are due only at a rate of 2% on earnings above the UEL/UST/AUST. The employer pays NICs at the rate of 13.8% on earnings above the UEL/UST/AUST.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step is based on the earnings limits and percentage rates shown on page 6

and with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of 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 the UEL/UST/AUST, 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/UST/AUST, see page 163.

For instructions on how to complete form RT11 or equivalent, see the helpbook RT7, ‘Guidance for employers exempt from filing Real Time Information online’.

An example form RT11 is also shown on page 7.

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.

Form RT11, ‘Deductions working sheet’ replaces form P11 for the purposes of operating a manual payroll.

You can work out NICs by using either:• these tables

• the exact percentage method

For general information about NICs, see the employer helpbooks.

Are you using the correct tables?

Only use these tables between 6 April 2018 and 5 April 2019 (the tax year 2018 to 2019).

Only use the tables in this booklet for employees who are employed in the tax year 2018 to 2019, and for whom NICs are payable under table letter A, H, J, M 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, H, J, M or Z contain 2 tables, for:• weekly pay intervals

• monthly pay intervals

The letters A, H, J, M 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 all employees aged 21 or over and under State Pension age and Apprentices who are aged over 25.

Table letter H

Use this table for all Apprentices who are under the age of 25 and are following a government approved framework.

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 M

Use this table for all employees who are under the age of 21 and are not apprentices following a government approved framework.

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.

Page 8: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 6

Earnings limits and NICs rates

Employee’s NIC Employer’s NIC

Earnings limitsNICs table letters A, H and M

NICs table letters J and Z

NICs table letters A and J

NICs table letters H, M and Z

Below £116 weekly, or

below £503 monthly, or

below £6,032 yearly

Nil Nil Nil Nil

£116 to £162 weekly, or

£503 to £702 monthly, or

£6,032 to £8,424 yearly

0% 0% 0% 0%

£162.01 to £892 weekly, or

£702.01 to £3,863 monthly, or

£8,424.01 to £46,350 yearly

12% 2% 13.8% 0%

Over £892 weekly, or

over £3,863 monthly, or

over £46,350 yearly

2% 2% 13.8% 13.8%

How to use these tables

1 Decide which table you should use, A, H, J, M or Z and then apply the earnings period (weekly or monthly) to determine the NICs liability.

2 Look up the employee’s gross pay in the left-hand column of the table. If the employee’s total earnings fall between the LEL and the UEL/UST/AUST 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/UST/AUST, see page 163.

3 Record the figures in each column of the table onto the employee’s form RT11, ‘Deductions working sheet’. See the example on page 7.

Adapting these tables for pay intervals other than weekly or monthly

If the employee is paid in multiples of a week or month:• divide the pay into equal weekly or monthly

amounts to get an average weekly or monthly amount

• find the amount of NICs due for the average weekly or monthly amount

• multiply the amount of NICs by the number of weeks or months that the earnings are paid for

• record the multiplied amounts on their form RT11 ‘Deductions working sheet’

Page 9: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 7

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and

including the UEL

1c

Employer’s 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

887 503 199.00 185.00 25.81 22.44 48.25

Example

A monthly paid 24 year old male employee earns £887.15 payable on 29 April 2018 (tax month 1).

NICs are due under monthly Table letter A. The nearest lower figure to £887.15 is £887. Record the figures shown in the table onto the employee’s form RT11.

Extract from monthly Table letter A

Extract from form RT11

For tips on completing form RT11, see the helpbook RT7, ‘Guidance for Employers exempt from filing 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 29/04/2017 A 887.15 887.15 503 199.00 185.00 25.81 25.81 22.44 22.44

Page 10: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 8

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.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are under the age of 21 (see Table letter M)

• employees who are on an Approved Apprenticeship scheme and under the age of 25 (see Table letter H)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘A’ in the NICs Category Letter column on 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/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL and UST/AUST, is worked out at the mid-point of the steps 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 for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £115.99

No NICs liability, make no entries on form RT11

116 116 0.00 0.00 0.00 0.00 0.00117 116 1.00 0.00 0.00 0.00 0.00118 116 2.00 0.00 0.00 0.00 0.00119 116 3.00 0.00 0.00 0.00 0.00120 116 4.00 0.00 0.00 0.00 0.00

121 116 5.00 0.00 0.00 0.00 0.00122 116 6.00 0.00 0.00 0.00 0.00123 116 7.00 0.00 0.00 0.00 0.00124 116 8.00 0.00 0.00 0.00 0.00125 116 9.00 0.00 0.00 0.00 0.00

126 116 10.00 0.00 0.00 0.00 0.00127 116 11.00 0.00 0.00 0.00 0.00128 116 12.00 0.00 0.00 0.00 0.00129 116 13.00 0.00 0.00 0.00 0.00130 116 14.00 0.00 0.00 0.00 0.00

131 116 15.00 0.00 0.00 0.00 0.00132 116 16.00 0.00 0.00 0.00 0.00133 116 17.00 0.00 0.00 0.00 0.00134 116 18.00 0.00 0.00 0.00 0.00135 116 19.00 0.00 0.00 0.00 0.00

136 116 20.00 0.00 0.00 0.00 0.00137 116 21.00 0.00 0.00 0.00 0.00138 116 22.00 0.00 0.00 0.00 0.00139 116 23.00 0.00 0.00 0.00 0.00140 116 24.00 0.00 0.00 0.00 0.00

Page 11: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 9

Table letter AWeekly 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

141 116 25.00 0.00 0.00 0.00 0.00142 116 26.00 0.00 0.00 0.00 0.00143 116 27.00 0.00 0.00 0.00 0.00144 116 28.00 0.00 0.00 0.00 0.00145 116 29.00 0.00 0.00 0.00 0.00

146 116 30.00 0.00 0.00 0.00 0.00147 116 31.00 0.00 0.00 0.00 0.00148 116 32.00 0.00 0.00 0.00 0.00149 116 33.00 0.00 0.00 0.00 0.00150 116 34.00 0.00 0.00 0.00 0.00

151 116 35.00 0.00 0.00 0.00 0.00152 116 36.00 0.00 0.00 0.00 0.00153 116 37.00 0.00 0.00 0.00 0.00154 116 38.00 0.00 0.00 0.00 0.00155 116 39.00 0.00 0.00 0.00 0.00

156 116 40.00 0.00 0.00 0.00 0.00157 116 41.00 0.00 0.00 0.00 0.00158 116 42.00 0.00 0.00 0.00 0.00159 116 43.00 0.00 0.00 0.00 0.00160 116 44.00 0.00 0.00 0.00 0.00

161 116 45.00 0.00 0.00 0.00 0.00162 116 46.00 0.00 0.00 0.00 0.00163 116 46.00 1.00 0.21 0.18 0.39164 116 46.00 2.00 0.34 0.30 0.64165 116 46.00 3.00 0.48 0.42 0.90

166 116 46.00 4.00 0.62 0.54 1.16167 116 46.00 5.00 0.76 0.66 1.42168 116 46.00 6.00 0.90 0.78 1.68169 116 46.00 7.00 1.03 0.90 1.93170 116 46.00 8.00 1.17 1.02 2.19

171 116 46.00 9.00 1.31 1.14 2.45172 116 46.00 10.00 1.45 1.26 2.71173 116 46.00 11.00 1.59 1.38 2.97174 116 46.00 12.00 1.72 1.50 3.22175 116 46.00 13.00 1.86 1.62 3.48

176 116 46.00 14.00 2.00 1.74 3.74177 116 46.00 15.00 2.14 1.86 4.00178 116 46.00 16.00 2.28 1.98 4.26179 116 46.00 17.00 2.41 2.10 4.51180 116 46.00 18.00 2.55 2.22 4.77

181 116 46.00 19.00 2.69 2.34 5.03182 116 46.00 20.00 2.83 2.46 5.29183 116 46.00 21.00 2.97 2.58 5.55184 116 46.00 22.00 3.10 2.70 5.80185 116 46.00 23.00 3.24 2.82 6.06

186 116 46.00 24.00 3.38 2.94 6.32187 116 46.00 25.00 3.52 3.06 6.58188 116 46.00 26.00 3.66 3.18 6.84189 116 46.00 27.00 3.79 3.30 7.09190 116 46.00 28.00 3.93 3.42 7.35

191 116 46.00 29.00 4.07 3.54 7.61192 116 46.00 30.00 4.21 3.66 7.87193 116 46.00 31.00 4.35 3.78 8.13194 116 46.00 32.00 4.48 3.90 8.38195 116 46.00 33.00 4.62 4.02 8.64

Page 12: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 10

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

196 116 46.00 34.00 4.76 4.14 8.90197 116 46.00 35.00 4.90 4.26 9.16198 116 46.00 36.00 5.04 4.38 9.42199 116 46.00 37.00 5.17 4.50 9.67200 116 46.00 38.00 5.31 4.62 9.93

201 116 46.00 39.00 5.45 4.74 10.19202 116 46.00 40.00 5.59 4.86 10.45203 116 46.00 41.00 5.73 4.98 10.71204 116 46.00 42.00 5.86 5.10 10.96205 116 46.00 43.00 6.00 5.22 11.22

206 116 46.00 44.00 6.14 5.34 11.48207 116 46.00 45.00 6.28 5.46 11.74208 116 46.00 46.00 6.42 5.58 12.00209 116 46.00 47.00 6.55 5.70 12.25210 116 46.00 48.00 6.69 5.82 12.51

211 116 46.00 49.00 6.83 5.94 12.77212 116 46.00 50.00 6.97 6.06 13.03213 116 46.00 51.00 7.11 6.18 13.29214 116 46.00 52.00 7.24 6.30 13.54215 116 46.00 53.00 7.38 6.42 13.80

216 116 46.00 54.00 7.52 6.54 14.06217 116 46.00 55.00 7.66 6.66 14.32218 116 46.00 56.00 7.80 6.78 14.58219 116 46.00 57.00 7.93 6.90 14.83220 116 46.00 58.00 8.07 7.02 15.09

221 116 46.00 59.00 8.21 7.14 15.35222 116 46.00 60.00 8.35 7.26 15.61223 116 46.00 61.00 8.49 7.38 15.87224 116 46.00 62.00 8.62 7.50 16.12225 116 46.00 63.00 8.76 7.62 16.38

226 116 46.00 64.00 8.90 7.74 16.64227 116 46.00 65.00 9.04 7.86 16.90228 116 46.00 66.00 9.18 7.98 17.16229 116 46.00 67.00 9.31 8.10 17.41230 116 46.00 68.00 9.45 8.22 17.67

231 116 46.00 69.00 9.59 8.34 17.93232 116 46.00 70.00 9.73 8.46 18.19233 116 46.00 71.00 9.87 8.58 18.45234 116 46.00 72.00 10.00 8.70 18.70235 116 46.00 73.00 10.14 8.82 18.96

236 116 46.00 74.00 10.28 8.94 19.22237 116 46.00 75.00 10.42 9.06 19.48238 116 46.00 76.00 10.56 9.18 19.74239 116 46.00 77.00 10.69 9.30 19.99240 116 46.00 78.00 10.83 9.42 20.25

241 116 46.00 79.00 10.97 9.54 20.51242 116 46.00 80.00 11.11 9.66 20.77243 116 46.00 81.00 11.25 9.78 21.03244 116 46.00 82.00 11.38 9.90 21.28245 116 46.00 83.00 11.52 10.02 21.54

246 116 46.00 84.00 11.66 10.14 21.80247 116 46.00 85.00 11.80 10.26 22.06248 116 46.00 86.00 11.94 10.38 22.32249 116 46.00 87.00 12.07 10.50 22.57250 116 46.00 88.00 12.21 10.62 22.83

Page 13: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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

251 116 46.00 89.00 12.35 10.74 23.09252 116 46.00 90.00 12.49 10.86 23.35253 116 46.00 91.00 12.63 10.98 23.61254 116 46.00 92.00 12.76 11.10 23.86255 116 46.00 93.00 12.90 11.22 24.12

256 116 46.00 94.00 13.04 11.34 24.38257 116 46.00 95.00 13.18 11.46 24.64258 116 46.00 96.00 13.32 11.58 24.90259 116 46.00 97.00 13.45 11.70 25.15260 116 46.00 98.00 13.59 11.82 25.41

261 116 46.00 99.00 13.73 11.94 25.67262 116 46.00 100.00 13.87 12.06 25.93263 116 46.00 101.00 14.01 12.18 26.19264 116 46.00 102.00 14.14 12.30 26.44265 116 46.00 103.00 14.28 12.42 26.70

266 116 46.00 104.00 14.42 12.54 26.96267 116 46.00 105.00 14.56 12.66 27.22268 116 46.00 106.00 14.70 12.78 27.48269 116 46.00 107.00 14.83 12.90 27.73270 116 46.00 108.00 14.97 13.02 27.99

271 116 46.00 109.00 15.11 13.14 28.25272 116 46.00 110.00 15.25 13.26 28.51273 116 46.00 111.00 15.39 13.38 28.77274 116 46.00 112.00 15.52 13.50 29.02275 116 46.00 113.00 15.66 13.62 29.28

276 116 46.00 114.00 15.80 13.74 29.54277 116 46.00 115.00 15.94 13.86 29.80278 116 46.00 116.00 16.08 13.98 30.06279 116 46.00 117.00 16.21 14.10 30.31280 116 46.00 118.00 16.35 14.22 30.57

281 116 46.00 119.00 16.49 14.34 30.83282 116 46.00 120.00 16.63 14.46 31.09283 116 46.00 121.00 16.77 14.58 31.35284 116 46.00 122.00 16.90 14.70 31.60285 116 46.00 123.00 17.04 14.82 31.86

286 116 46.00 124.00 17.18 14.94 32.12287 116 46.00 125.00 17.32 15.06 32.38288 116 46.00 126.00 17.46 15.18 32.64289 116 46.00 127.00 17.59 15.30 32.89290 116 46.00 128.00 17.73 15.42 33.15

291 116 46.00 129.00 17.87 15.54 33.41292 116 46.00 130.00 18.01 15.66 33.67293 116 46.00 131.00 18.15 15.78 33.93294 116 46.00 132.00 18.28 15.90 34.18295 116 46.00 133.00 18.42 16.02 34.44

296 116 46.00 134.00 18.56 16.14 34.70297 116 46.00 135.00 18.70 16.26 34.96298 116 46.00 136.00 18.84 16.38 35.22299 116 46.00 137.00 18.97 16.50 35.47300 116 46.00 138.00 19.11 16.62 35.73

301 116 46.00 139.00 19.25 16.74 35.99302 116 46.00 140.00 19.39 16.86 36.25303 116 46.00 141.00 19.53 16.98 36.51304 116 46.00 142.00 19.66 17.10 36.76305 116 46.00 143.00 19.80 17.22 37.02

Page 14: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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

306 116 46.00 144.00 19.94 17.34 37.28307 116 46.00 145.00 20.08 17.46 37.54308 116 46.00 146.00 20.22 17.58 37.80309 116 46.00 147.00 20.35 17.70 38.05310 116 46.00 148.00 20.49 17.82 38.31

311 116 46.00 149.00 20.63 17.94 38.57312 116 46.00 150.00 20.77 18.06 38.83313 116 46.00 151.00 20.91 18.18 39.09314 116 46.00 152.00 21.04 18.30 39.34315 116 46.00 153.00 21.18 18.42 39.60

316 116 46.00 154.00 21.32 18.54 39.86317 116 46.00 155.00 21.46 18.66 40.12318 116 46.00 156.00 21.60 18.78 40.38319 116 46.00 157.00 21.73 18.90 40.63320 116 46.00 158.00 21.87 19.02 40.89

321 116 46.00 159.00 22.01 19.14 41.15322 116 46.00 160.00 22.15 19.26 41.41323 116 46.00 161.00 22.29 19.38 41.67324 116 46.00 162.00 22.42 19.50 41.92325 116 46.00 163.00 22.56 19.62 42.18

326 116 46.00 164.00 22.70 19.74 42.44327 116 46.00 165.00 22.84 19.86 42.70328 116 46.00 166.00 22.98 19.98 42.96329 116 46.00 167.00 23.11 20.10 43.21330 116 46.00 168.00 23.25 20.22 43.47

331 116 46.00 169.00 23.39 20.34 43.73332 116 46.00 170.00 23.53 20.46 43.99333 116 46.00 171.00 23.67 20.58 44.25334 116 46.00 172.00 23.80 20.70 44.50335 116 46.00 173.00 23.94 20.82 44.76

336 116 46.00 174.00 24.08 20.94 45.02337 116 46.00 175.00 24.22 21.06 45.28338 116 46.00 176.00 24.36 21.18 45.54339 116 46.00 177.00 24.49 21.30 45.79340 116 46.00 178.00 24.63 21.42 46.05

341 116 46.00 179.00 24.77 21.54 46.31342 116 46.00 180.00 24.91 21.66 46.57343 116 46.00 181.00 25.05 21.78 46.83344 116 46.00 182.00 25.18 21.90 47.08345 116 46.00 183.00 25.32 22.02 47.34

346 116 46.00 184.00 25.46 22.14 47.60347 116 46.00 185.00 25.60 22.26 47.86348 116 46.00 186.00 25.74 22.38 48.12349 116 46.00 187.00 25.87 22.50 48.37350 116 46.00 188.00 26.01 22.62 48.63

351 116 46.00 189.00 26.15 22.74 48.89352 116 46.00 190.00 26.29 22.86 49.15353 116 46.00 191.00 26.43 22.98 49.41354 116 46.00 192.00 26.56 23.10 49.66355 116 46.00 193.00 26.70 23.22 49.92

356 116 46.00 194.00 26.84 23.34 50.18357 116 46.00 195.00 26.98 23.46 50.44358 116 46.00 196.00 27.12 23.58 50.70359 116 46.00 197.00 27.25 23.70 50.95360 116 46.00 198.00 27.39 23.82 51.21

Page 15: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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

361 116 46.00 199.00 27.53 23.94 51.47362 116 46.00 200.00 27.67 24.06 51.73363 116 46.00 201.00 27.81 24.18 51.99364 116 46.00 202.00 27.94 24.30 52.24365 116 46.00 203.00 28.08 24.42 52.50

366 116 46.00 204.00 28.22 24.54 52.76367 116 46.00 205.00 28.36 24.66 53.02368 116 46.00 206.00 28.50 24.78 53.28369 116 46.00 207.00 28.63 24.90 53.53370 116 46.00 208.00 28.77 25.02 53.79

371 116 46.00 209.00 28.91 25.14 54.05372 116 46.00 210.00 29.05 25.26 54.31373 116 46.00 211.00 29.19 25.38 54.57374 116 46.00 212.00 29.32 25.50 54.82375 116 46.00 213.00 29.46 25.62 55.08

376 116 46.00 214.00 29.60 25.74 55.34377 116 46.00 215.00 29.74 25.86 55.60378 116 46.00 216.00 29.88 25.98 55.86379 116 46.00 217.00 30.01 26.10 56.11380 116 46.00 218.00 30.15 26.22 56.37

381 116 46.00 219.00 30.29 26.34 56.63382 116 46.00 220.00 30.43 26.46 56.89383 116 46.00 221.00 30.57 26.58 57.15384 116 46.00 222.00 30.70 26.70 57.40385 116 46.00 223.00 30.84 26.82 57.66

386 116 46.00 224.00 30.98 26.94 57.92387 116 46.00 225.00 31.12 27.06 58.18388 116 46.00 226.00 31.26 27.18 58.44389 116 46.00 227.00 31.39 27.30 58.69390 116 46.00 228.00 31.53 27.42 58.95

391 116 46.00 229.00 31.67 27.54 59.21392 116 46.00 230.00 31.81 27.66 59.47393 116 46.00 231.00 31.95 27.78 59.73394 116 46.00 232.00 32.08 27.90 59.98395 116 46.00 233.00 32.22 28.02 60.24

396 116 46.00 234.00 32.36 28.14 60.50397 116 46.00 235.00 32.50 28.26 60.76398 116 46.00 236.00 32.64 28.38 61.02399 116 46.00 237.00 32.77 28.50 61.27400 116 46.00 238.00 32.91 28.62 61.53

401 116 46.00 239.00 33.05 28.74 61.79402 116 46.00 240.00 33.19 28.86 62.05403 116 46.00 241.00 33.33 28.98 62.31404 116 46.00 242.00 33.46 29.10 62.56405 116 46.00 243.00 33.60 29.22 62.82

406 116 46.00 244.00 33.74 29.34 63.08407 116 46.00 245.00 33.88 29.46 63.34408 116 46.00 246.00 34.02 29.58 63.60409 116 46.00 247.00 34.15 29.70 63.85410 116 46.00 248.00 34.29 29.82 64.11

411 116 46.00 249.00 34.43 29.94 64.37412 116 46.00 250.00 34.57 30.06 64.63413 116 46.00 251.00 34.71 30.18 64.89414 116 46.00 252.00 34.84 30.30 65.14415 116 46.00 253.00 34.98 30.42 65.40

Page 16: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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

416 116 46.00 254.00 35.12 30.54 65.66417 116 46.00 255.00 35.26 30.66 65.92418 116 46.00 256.00 35.40 30.78 66.18419 116 46.00 257.00 35.53 30.90 66.43420 116 46.00 258.00 35.67 31.02 66.69

421 116 46.00 259.00 35.81 31.14 66.95422 116 46.00 260.00 35.95 31.26 67.21423 116 46.00 261.00 36.09 31.38 67.47424 116 46.00 262.00 36.22 31.50 67.72425 116 46.00 263.00 36.36 31.62 67.98

426 116 46.00 264.00 36.50 31.74 68.24427 116 46.00 265.00 36.64 31.86 68.50428 116 46.00 266.00 36.78 31.98 68.76429 116 46.00 267.00 36.91 32.10 69.01430 116 46.00 268.00 37.05 32.22 69.27

431 116 46.00 269.00 37.19 32.34 69.53432 116 46.00 270.00 37.33 32.46 69.79433 116 46.00 271.00 37.47 32.58 70.05434 116 46.00 272.00 37.60 32.70 70.30435 116 46.00 273.00 37.74 32.82 70.56

436 116 46.00 274.00 37.88 32.94 70.82437 116 46.00 275.00 38.02 33.06 71.08438 116 46.00 276.00 38.16 33.18 71.34439 116 46.00 277.00 38.29 33.30 71.59440 116 46.00 278.00 38.43 33.42 71.85

441 116 46.00 279.00 38.57 33.54 72.11442 116 46.00 280.00 38.71 33.66 72.37443 116 46.00 281.00 38.85 33.78 72.63444 116 46.00 282.00 38.98 33.90 72.88445 116 46.00 283.00 39.12 34.02 73.14

446 116 46.00 284.00 39.26 34.14 73.40447 116 46.00 285.00 39.40 34.26 73.66448 116 46.00 286.00 39.54 34.38 73.92449 116 46.00 287.00 39.67 34.50 74.17450 116 46.00 288.00 39.81 34.62 74.43

451 116 46.00 289.00 39.95 34.74 74.69452 116 46.00 290.00 40.09 34.86 74.95453 116 46.00 291.00 40.23 34.98 75.21454 116 46.00 292.00 40.36 35.10 75.46455 116 46.00 293.00 40.50 35.22 75.72

456 116 46.00 294.00 40.64 35.34 75.98457 116 46.00 295.00 40.78 35.46 76.24458 116 46.00 296.00 40.92 35.58 76.50459 116 46.00 297.00 41.05 35.70 76.75460 116 46.00 298.00 41.19 35.82 77.01

461 116 46.00 299.00 41.33 35.94 77.27462 116 46.00 300.00 41.47 36.06 77.53463 116 46.00 301.00 41.61 36.18 77.79464 116 46.00 302.00 41.74 36.30 78.04465 116 46.00 303.00 41.88 36.42 78.30

466 116 46.00 304.00 42.02 36.54 78.56467 116 46.00 305.00 42.16 36.66 78.82468 116 46.00 306.00 42.30 36.78 79.08469 116 46.00 307.00 42.43 36.90 79.33470 116 46.00 308.00 42.57 37.02 79.59

Page 17: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 15

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

471 116 46.00 309.00 42.71 37.14 79.85472 116 46.00 310.00 42.85 37.26 80.11473 116 46.00 311.00 42.99 37.38 80.37474 116 46.00 312.00 43.12 37.50 80.62475 116 46.00 313.00 43.26 37.62 80.88

476 116 46.00 314.00 43.40 37.74 81.14477 116 46.00 315.00 43.54 37.86 81.40478 116 46.00 316.00 43.68 37.98 81.66479 116 46.00 317.00 43.81 38.10 81.91480 116 46.00 318.00 43.95 38.22 82.17

481 116 46.00 319.00 44.09 38.34 82.43482 116 46.00 320.00 44.23 38.46 82.69483 116 46.00 321.00 44.37 38.58 82.95484 116 46.00 322.00 44.50 38.70 83.20485 116 46.00 323.00 44.64 38.82 83.46

486 116 46.00 324.00 44.78 38.94 83.72487 116 46.00 325.00 44.92 39.06 83.98488 116 46.00 326.00 45.06 39.18 84.24489 116 46.00 327.00 45.19 39.30 84.49490 116 46.00 328.00 45.33 39.42 84.75

491 116 46.00 329.00 45.47 39.54 85.01492 116 46.00 330.00 45.61 39.66 85.27493 116 46.00 331.00 45.75 39.78 85.53494 116 46.00 332.00 45.88 39.90 85.78495 116 46.00 333.00 46.02 40.02 86.04

496 116 46.00 334.00 46.16 40.14 86.30497 116 46.00 335.00 46.30 40.26 86.56498 116 46.00 336.00 46.44 40.38 86.82499 116 46.00 337.00 46.57 40.50 87.07500 116 46.00 338.00 46.71 40.62 87.33

501 116 46.00 339.00 46.85 40.74 87.59502 116 46.00 340.00 46.99 40.86 87.85503 116 46.00 341.00 47.13 40.98 88.11504 116 46.00 342.00 47.26 41.10 88.36505 116 46.00 343.00 47.40 41.22 88.62

506 116 46.00 344.00 47.54 41.34 88.88507 116 46.00 345.00 47.68 41.46 89.14508 116 46.00 346.00 47.82 41.58 89.40509 116 46.00 347.00 47.95 41.70 89.65510 116 46.00 348.00 48.09 41.82 89.91

511 116 46.00 349.00 48.23 41.94 90.17512 116 46.00 350.00 48.37 42.06 90.43513 116 46.00 351.00 48.51 42.18 90.69514 116 46.00 352.00 48.64 42.30 90.94515 116 46.00 353.00 48.78 42.42 91.20

516 116 46.00 354.00 48.92 42.54 91.46517 116 46.00 355.00 49.06 42.66 91.72518 116 46.00 356.00 49.20 42.78 91.98519 116 46.00 357.00 49.33 42.90 92.23520 116 46.00 358.00 49.47 43.02 92.49

521 116 46.00 359.00 49.61 43.14 92.75522 116 46.00 360.00 49.75 43.26 93.01523 116 46.00 361.00 49.89 43.38 93.27524 116 46.00 362.00 50.02 43.50 93.52525 116 46.00 363.00 50.16 43.62 93.78

Page 18: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

526 116 46.00 364.00 50.30 43.74 94.04527 116 46.00 365.00 50.44 43.86 94.30528 116 46.00 366.00 50.58 43.98 94.56529 116 46.00 367.00 50.71 44.10 94.81530 116 46.00 368.00 50.85 44.22 95.07

531 116 46.00 369.00 50.99 44.34 95.33532 116 46.00 370.00 51.13 44.46 95.59533 116 46.00 371.00 51.27 44.58 95.85534 116 46.00 372.00 51.40 44.70 96.10535 116 46.00 373.00 51.54 44.82 96.36

536 116 46.00 374.00 51.68 44.94 96.62537 116 46.00 375.00 51.82 45.06 96.88538 116 46.00 376.00 51.96 45.18 97.14539 116 46.00 377.00 52.09 45.30 97.39540 116 46.00 378.00 52.23 45.42 97.65

541 116 46.00 379.00 52.37 45.54 97.91542 116 46.00 380.00 52.51 45.66 98.17543 116 46.00 381.00 52.65 45.78 98.43544 116 46.00 382.00 52.78 45.90 98.68545 116 46.00 383.00 52.92 46.02 98.94

546 116 46.00 384.00 53.06 46.14 99.20547 116 46.00 385.00 53.20 46.26 99.46548 116 46.00 386.00 53.34 46.38 99.72549 116 46.00 387.00 53.47 46.50 99.97550 116 46.00 388.00 53.61 46.62 100.23

551 116 46.00 389.00 53.75 46.74 100.49552 116 46.00 390.00 53.89 46.86 100.75553 116 46.00 391.00 54.03 46.98 101.01554 116 46.00 392.00 54.16 47.10 101.26555 116 46.00 393.00 54.30 47.22 101.52

556 116 46.00 394.00 54.44 47.34 101.78557 116 46.00 395.00 54.58 47.46 102.04558 116 46.00 396.00 54.72 47.58 102.30559 116 46.00 397.00 54.85 47.70 102.55560 116 46.00 398.00 54.99 47.82 102.81

561 116 46.00 399.00 55.13 47.94 103.07562 116 46.00 400.00 55.27 48.06 103.33563 116 46.00 401.00 55.41 48.18 103.59564 116 46.00 402.00 55.54 48.30 103.84565 116 46.00 403.00 55.68 48.42 104.10

566 116 46.00 404.00 55.82 48.54 104.36567 116 46.00 405.00 55.96 48.66 104.62568 116 46.00 406.00 56.10 48.78 104.88569 116 46.00 407.00 56.23 48.90 105.13570 116 46.00 408.00 56.37 49.02 105.39

571 116 46.00 409.00 56.51 49.14 105.65572 116 46.00 410.00 56.65 49.26 105.91573 116 46.00 411.00 56.79 49.38 106.17574 116 46.00 412.00 56.92 49.50 106.42575 116 46.00 413.00 57.06 49.62 106.68

576 116 46.00 414.00 57.20 49.74 106.94577 116 46.00 415.00 57.34 49.86 107.20578 116 46.00 416.00 57.48 49.98 107.46579 116 46.00 417.00 57.61 50.10 107.71580 116 46.00 418.00 57.75 50.22 107.97

Page 19: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 17

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

581 116 46.00 419.00 57.89 50.34 108.23582 116 46.00 420.00 58.03 50.46 108.49583 116 46.00 421.00 58.17 50.58 108.75584 116 46.00 422.00 58.30 50.70 109.00585 116 46.00 423.00 58.44 50.82 109.26

586 116 46.00 424.00 58.58 50.94 109.52587 116 46.00 425.00 58.72 51.06 109.78588 116 46.00 426.00 58.86 51.18 110.04589 116 46.00 427.00 58.99 51.30 110.29590 116 46.00 428.00 59.13 51.42 110.55

591 116 46.00 429.00 59.27 51.54 110.81592 116 46.00 430.00 59.41 51.66 111.07593 116 46.00 431.00 59.55 51.78 111.33594 116 46.00 432.00 59.68 51.90 111.58595 116 46.00 433.00 59.82 52.02 111.84

596 116 46.00 434.00 59.96 52.14 112.10597 116 46.00 435.00 60.10 52.26 112.36598 116 46.00 436.00 60.24 52.38 112.62599 116 46.00 437.00 60.37 52.50 112.87600 116 46.00 438.00 60.51 52.62 113.13

601 116 46.00 439.00 60.65 52.74 113.39602 116 46.00 440.00 60.79 52.86 113.65603 116 46.00 441.00 60.93 52.98 113.91604 116 46.00 442.00 61.06 53.10 114.16605 116 46.00 443.00 61.20 53.22 114.42

606 116 46.00 444.00 61.34 53.34 114.68607 116 46.00 445.00 61.48 53.46 114.94608 116 46.00 446.00 61.62 53.58 115.20609 116 46.00 447.00 61.75 53.70 115.45610 116 46.00 448.00 61.89 53.82 115.71

611 116 46.00 449.00 62.03 53.94 115.97612 116 46.00 450.00 62.17 54.06 116.23613 116 46.00 451.00 62.31 54.18 116.49614 116 46.00 452.00 62.44 54.30 116.74615 116 46.00 453.00 62.58 54.42 117.00

616 116 46.00 454.00 62.72 54.54 117.26617 116 46.00 455.00 62.86 54.66 117.52618 116 46.00 456.00 63.00 54.78 117.78619 116 46.00 457.00 63.13 54.90 118.03620 116 46.00 458.00 63.27 55.02 118.29

621 116 46.00 459.00 63.41 55.14 118.55622 116 46.00 460.00 63.55 55.26 118.81623 116 46.00 461.00 63.69 55.38 119.07624 116 46.00 462.00 63.82 55.50 119.32625 116 46.00 463.00 63.96 55.62 119.58

626 116 46.00 464.00 64.10 55.74 119.84627 116 46.00 465.00 64.24 55.86 120.10628 116 46.00 466.00 64.38 55.98 120.36629 116 46.00 467.00 64.51 56.10 120.61630 116 46.00 468.00 64.65 56.22 120.87

631 116 46.00 469.00 64.79 56.34 121.13632 116 46.00 470.00 64.93 56.46 121.39633 116 46.00 471.00 65.07 56.58 121.65634 116 46.00 472.00 65.20 56.70 121.90635 116 46.00 473.00 65.34 56.82 122.16

Page 20: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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

636 116 46.00 474.00 65.48 56.94 122.42637 116 46.00 475.00 65.62 57.06 122.68638 116 46.00 476.00 65.76 57.18 122.94639 116 46.00 477.00 65.89 57.30 123.19640 116 46.00 478.00 66.03 57.42 123.45

641 116 46.00 479.00 66.17 57.54 123.71642 116 46.00 480.00 66.31 57.66 123.97643 116 46.00 481.00 66.45 57.78 124.23644 116 46.00 482.00 66.58 57.90 124.48645 116 46.00 483.00 66.72 58.02 124.74

646 116 46.00 484.00 66.86 58.14 125.00647 116 46.00 485.00 67.00 58.26 125.26648 116 46.00 486.00 67.14 58.38 125.52649 116 46.00 487.00 67.27 58.50 125.77650 116 46.00 488.00 67.41 58.62 126.03

651 116 46.00 489.00 67.55 58.74 126.29652 116 46.00 490.00 67.69 58.86 126.55653 116 46.00 491.00 67.83 58.98 126.81654 116 46.00 492.00 67.96 59.10 127.06655 116 46.00 493.00 68.10 59.22 127.32

656 116 46.00 494.00 68.24 59.34 127.58657 116 46.00 495.00 68.38 59.46 127.84658 116 46.00 496.00 68.52 59.58 128.10659 116 46.00 497.00 68.65 59.70 128.35660 116 46.00 498.00 68.79 59.82 128.61

661 116 46.00 499.00 68.93 59.94 128.87662 116 46.00 500.00 69.07 60.06 129.13663 116 46.00 501.00 69.21 60.18 129.39664 116 46.00 502.00 69.34 60.30 129.64665 116 46.00 503.00 69.48 60.42 129.90

666 116 46.00 504.00 69.62 60.54 130.16667 116 46.00 505.00 69.76 60.66 130.42668 116 46.00 506.00 69.90 60.78 130.68669 116 46.00 507.00 70.03 60.90 130.93670 116 46.00 508.00 70.17 61.02 131.19

671 116 46.00 509.00 70.31 61.14 131.45672 116 46.00 510.00 70.45 61.26 131.71673 116 46.00 511.00 70.59 61.38 131.97674 116 46.00 512.00 70.72 61.50 132.22675 116 46.00 513.00 70.86 61.62 132.48

676 116 46.00 514.00 71.00 61.74 132.74677 116 46.00 515.00 71.14 61.86 133.00678 116 46.00 516.00 71.28 61.98 133.26679 116 46.00 517.00 71.41 62.10 133.51680 116 46.00 518.00 71.55 62.22 133.77

681 116 46.00 519.00 71.69 62.34 134.03682 116 46.00 520.00 71.83 62.46 134.29683 116 46.00 521.00 71.97 62.58 134.55684 116 46.00 522.00 72.10 62.70 134.80685 116 46.00 523.00 72.24 62.82 135.06

686 116 46.00 524.00 72.38 62.94 135.32687 116 46.00 525.00 72.52 63.06 135.58688 116 46.00 526.00 72.66 63.18 135.84689 116 46.00 527.00 72.79 63.30 136.09690 116 46.00 528.00 72.93 63.42 136.35

Page 21: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 19

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

691 116 46.00 529.00 73.07 63.54 136.61692 116 46.00 530.00 73.21 63.66 136.87693 116 46.00 531.00 73.35 63.78 137.13694 116 46.00 532.00 73.48 63.90 137.38695 116 46.00 533.00 73.62 64.02 137.64

696 116 46.00 534.00 73.76 64.14 137.90697 116 46.00 535.00 73.90 64.26 138.16698 116 46.00 536.00 74.04 64.38 138.42699 116 46.00 537.00 74.17 64.50 138.67700 116 46.00 538.00 74.31 64.62 138.93

701 116 46.00 539.00 74.45 64.74 139.19702 116 46.00 540.00 74.59 64.86 139.45703 116 46.00 541.00 74.73 64.98 139.71704 116 46.00 542.00 74.86 65.10 139.96705 116 46.00 543.00 75.00 65.22 140.22

706 116 46.00 544.00 75.14 65.34 140.48707 116 46.00 545.00 75.28 65.46 140.74708 116 46.00 546.00 75.42 65.58 141.00709 116 46.00 547.00 75.55 65.70 141.25710 116 46.00 548.00 75.69 65.82 141.51

711 116 46.00 549.00 75.83 65.94 141.77712 116 46.00 550.00 75.97 66.06 142.03713 116 46.00 551.00 76.11 66.18 142.29714 116 46.00 552.00 76.24 66.30 142.54715 116 46.00 553.00 76.38 66.42 142.80

716 116 46.00 554.00 76.52 66.54 143.06717 116 46.00 555.00 76.66 66.66 143.32718 116 46.00 556.00 76.80 66.78 143.58719 116 46.00 557.00 76.93 66.90 143.83720 116 46.00 558.00 77.07 67.02 144.09

721 116 46.00 559.00 77.21 67.14 144.35722 116 46.00 560.00 77.35 67.26 144.61723 116 46.00 561.00 77.49 67.38 144.87724 116 46.00 562.00 77.62 67.50 145.12725 116 46.00 563.00 77.76 67.62 145.38

726 116 46.00 564.00 77.90 67.74 145.64727 116 46.00 565.00 78.04 67.86 145.90728 116 46.00 566.00 78.18 67.98 146.16729 116 46.00 567.00 78.31 68.10 146.41730 116 46.00 568.00 78.45 68.22 146.67

731 116 46.00 569.00 78.59 68.34 146.93732 116 46.00 570.00 78.73 68.46 147.19733 116 46.00 571.00 78.87 68.58 147.45734 116 46.00 572.00 79.00 68.70 147.70735 116 46.00 573.00 79.14 68.82 147.96

736 116 46.00 574.00 79.28 68.94 148.22737 116 46.00 575.00 79.42 69.06 148.48738 116 46.00 576.00 79.56 69.18 148.74739 116 46.00 577.00 79.69 69.30 148.99740 116 46.00 578.00 79.83 69.42 149.25

741 116 46.00 579.00 79.97 69.54 149.51742 116 46.00 580.00 80.11 69.66 149.77743 116 46.00 581.00 80.25 69.78 150.03744 116 46.00 582.00 80.38 69.90 150.28745 116 46.00 583.00 80.52 70.02 150.54

Page 22: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 20

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

746 116 46.00 584.00 80.66 70.14 150.80747 116 46.00 585.00 80.80 70.26 151.06748 116 46.00 586.00 80.94 70.38 151.32749 116 46.00 587.00 81.07 70.50 151.57750 116 46.00 588.00 81.21 70.62 151.83

751 116 46.00 589.00 81.35 70.74 152.09752 116 46.00 590.00 81.49 70.86 152.35753 116 46.00 591.00 81.63 70.98 152.61754 116 46.00 592.00 81.76 71.10 152.86755 116 46.00 593.00 81.90 71.22 153.12

756 116 46.00 594.00 82.04 71.34 153.38757 116 46.00 595.00 82.18 71.46 153.64758 116 46.00 596.00 82.32 71.58 153.90759 116 46.00 597.00 82.45 71.70 154.15760 116 46.00 598.00 82.59 71.82 154.41

761 116 46.00 599.00 82.73 71.94 154.67762 116 46.00 600.00 82.87 72.06 154.93763 116 46.00 601.00 83.01 72.18 155.19764 116 46.00 602.00 83.14 72.30 155.44765 116 46.00 603.00 83.28 72.42 155.70

766 116 46.00 604.00 83.42 72.54 155.96767 116 46.00 605.00 83.56 72.66 156.22768 116 46.00 606.00 83.70 72.78 156.48769 116 46.00 607.00 83.83 72.90 156.73770 116 46.00 608.00 83.97 73.02 156.99

771 116 46.00 609.00 84.11 73.14 157.25772 116 46.00 610.00 84.25 73.26 157.51773 116 46.00 611.00 84.39 73.38 157.77774 116 46.00 612.00 84.52 73.50 158.02775 116 46.00 613.00 84.66 73.62 158.28

776 116 46.00 614.00 84.80 73.74 158.54777 116 46.00 615.00 84.94 73.86 158.80778 116 46.00 616.00 85.08 73.98 159.06779 116 46.00 617.00 85.21 74.10 159.31780 116 46.00 618.00 85.35 74.22 159.57

781 116 46.00 619.00 85.49 74.34 159.83782 116 46.00 620.00 85.63 74.46 160.09783 116 46.00 621.00 85.77 74.58 160.35784 116 46.00 622.00 85.90 74.70 160.60785 116 46.00 623.00 86.04 74.82 160.86

786 116 46.00 624.00 86.18 74.94 161.12787 116 46.00 625.00 86.32 75.06 161.38788 116 46.00 626.00 86.46 75.18 161.64789 116 46.00 627.00 86.59 75.30 161.89790 116 46.00 628.00 86.73 75.42 162.15

791 116 46.00 629.00 86.87 75.54 162.41792 116 46.00 630.00 87.01 75.66 162.67793 116 46.00 631.00 87.15 75.78 162.93794 116 46.00 632.00 87.28 75.90 163.18795 116 46.00 633.00 87.42 76.02 163.44

796 116 46.00 634.00 87.56 76.14 163.70797 116 46.00 635.00 87.70 76.26 163.96798 116 46.00 636.00 87.84 76.38 164.22799 116 46.00 637.00 87.97 76.50 164.47800 116 46.00 638.00 88.11 76.62 164.73

Page 23: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 21

Table letter AWeekly table

801 116 46.00 639.00 88.25 76.74 164.99802 116 46.00 640.00 88.39 76.86 165.25803 116 46.00 641.00 88.53 76.98 165.51804 116 46.00 642.00 88.66 77.10 165.76805 116 46.00 643.00 88.80 77.22 166.02

806 116 46.00 644.00 88.94 77.34 166.28807 116 46.00 645.00 89.08 77.46 166.54808 116 46.00 646.00 89.22 77.58 166.80809 116 46.00 647.00 89.35 77.70 167.05810 116 46.00 648.00 89.49 77.82 167.31

811 116 46.00 649.00 89.63 77.94 167.57812 116 46.00 650.00 89.77 78.06 167.83813 116 46.00 651.00 89.91 78.18 168.09814 116 46.00 652.00 90.04 78.30 168.34815 116 46.00 653.00 90.18 78.42 168.60

816 116 46.00 654.00 90.32 78.54 168.86817 116 46.00 655.00 90.46 78.66 169.12818 116 46.00 656.00 90.60 78.78 169.38819 116 46.00 657.00 90.73 78.90 169.63820 116 46.00 658.00 90.87 79.02 169.89

821 116 46.00 659.00 91.01 79.14 170.15822 116 46.00 660.00 91.15 79.26 170.41823 116 46.00 661.00 91.29 79.38 170.67824 116 46.00 662.00 91.42 79.50 170.92825 116 46.00 663.00 91.56 79.62 171.18

826 116 46.00 664.00 91.70 79.74 171.44827 116 46.00 665.00 91.84 79.86 171.70828 116 46.00 666.00 91.98 79.98 171.96829 116 46.00 667.00 92.11 80.10 172.21830 116 46.00 668.00 92.25 80.22 172.47

831 116 46.00 669.00 92.39 80.34 172.73832 116 46.00 670.00 92.53 80.46 172.99833 116 46.00 671.00 92.67 80.58 173.25834 116 46.00 672.00 92.80 80.70 173.50835 116 46.00 673.00 92.94 80.82 173.76

836 116 46.00 674.00 93.08 80.94 174.02837 116 46.00 675.00 93.22 81.06 174.28838 116 46.00 676.00 93.36 81.18 174.54839 116 46.00 677.00 93.49 81.30 174.79840 116 46.00 678.00 93.63 81.42 175.05

841 116 46.00 679.00 93.77 81.54 175.31842 116 46.00 680.00 93.91 81.66 175.57843 116 46.00 681.00 94.05 81.78 175.83844 116 46.00 682.00 94.18 81.90 176.08845 116 46.00 683.00 94.32 82.02 176.34

846 116 46.00 684.00 94.46 82.14 176.60847 116 46.00 685.00 94.60 82.26 176.86848 116 46.00 686.00 94.74 82.38 177.12849 116 46.00 687.00 94.87 82.50 177.37850 116 46.00 688.00 95.01 82.62 177.63

851 116 46.00 689.00 95.15 82.74 177.89852 116 46.00 690.00 95.29 82.86 178.15853 116 46.00 691.00 95.43 82.98 178.41854 116 46.00 692.00 95.56 83.10 178.66855 116 46.00 693.00 95.70 83.22 178.92

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Page 24: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 22

Weekly tableTable letter A

856 116 46.00 694.00 95.84 83.34 179.18857 116 46.00 695.00 95.98 83.46 179.44858 116 46.00 696.00 96.12 83.58 179.70859 116 46.00 697.00 96.25 83.70 179.95860 116 46.00 698.00 96.39 83.82 180.21

861 116 46.00 699.00 96.53 83.94 180.47862 116 46.00 700.00 96.67 84.06 180.73863 116 46.00 701.00 96.81 84.18 180.99864 116 46.00 702.00 96.94 84.30 181.24865 116 46.00 703.00 97.08 84.42 181.50

866 116 46.00 704.00 97.22 84.54 181.76867 116 46.00 705.00 97.36 84.66 182.02868 116 46.00 706.00 97.50 84.78 182.28869 116 46.00 707.00 97.63 84.90 182.53870 116 46.00 708.00 97.77 85.02 182.79

871 116 46.00 709.00 97.91 85.14 183.05872 116 46.00 710.00 98.05 85.26 183.31873 116 46.00 711.00 98.19 85.38 183.57874 116 46.00 712.00 98.32 85.50 183.82875 116 46.00 713.00 98.46 85.62 184.08

876 116 46.00 714.00 98.60 85.74 184.34877 116 46.00 715.00 98.74 85.86 184.60878 116 46.00 716.00 98.88 85.98 184.86879 116 46.00 717.00 99.01 86.10 185.11880 116 46.00 718.00 99.15 86.22 185.37

881 116 46.00 719.00 99.29 86.34 185.63882 116 46.00 720.00 99.43 86.46 185.89883 116 46.00 721.00 99.57 86.58 186.15884 116 46.00 722.00 99.70 86.70 186.40885 116 46.00 723.00 99.84 86.82 186.66

886 116 46.00 724.00 99.98 86.94 186.92887 116 46.00 725.00 100.12 87.06 187.18888 116 46.00 726.00 100.26 87.18 187.44889 116 46.00 727.00 100.39 87.30 187.69890 116 46.00 728.00 100.53 87.42 187.95

891 116 46.00 729.00 100.67 87.54 188.21892 116 46.00 730.00 100.74 87.60 188.34

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £892, go to page 163.

Page 25: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 23

Use this table for employees who are aged 21 or over and under State Pension age or employees who are on an Approved Apprenticeship scheme and over the age of 25.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are under the age of 21 (see Table letter M)

• employees who are on an Approved Apprenticeship scheme and under the age of 25 (see Table letter H)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘A’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUSTand 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/UST/AUST see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL and UST/AUST, is worked out at the mid-point of the steps so you and your 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £502.99

No NICs liability, make no entries on form RT11

503 503 0.00 0.00 0.00 0.00 0.00507 503 4.00 0.00 0.00 0.00 0.00511 503 8.00 0.00 0.00 0.00 0.00515 503 12.00 0.00 0.00 0.00 0.00519 503 16.00 0.00 0.00 0.00 0.00

523 503 20.00 0.00 0.00 0.00 0.00527 503 24.00 0.00 0.00 0.00 0.00531 503 28.00 0.00 0.00 0.00 0.00535 503 32.00 0.00 0.00 0.00 0.00539 503 36.00 0.00 0.00 0.00 0.00

543 503 40.00 0.00 0.00 0.00 0.00547 503 44.00 0.00 0.00 0.00 0.00551 503 48.00 0.00 0.00 0.00 0.00555 503 52.00 0.00 0.00 0.00 0.00559 503 56.00 0.00 0.00 0.00 0.00

563 503 60.00 0.00 0.00 0.00 0.00567 503 64.00 0.00 0.00 0.00 0.00571 503 68.00 0.00 0.00 0.00 0.00575 503 72.00 0.00 0.00 0.00 0.00579 503 76.00 0.00 0.00 0.00 0.00

583 503 80.00 0.00 0.00 0.00 0.00587 503 84.00 0.00 0.00 0.00 0.00591 503 88.00 0.00 0.00 0.00 0.00595 503 92.00 0.00 0.00 0.00 0.00599 503 96.00 0.00 0.00 0.00 0.00

Monthly table for standard rate NICs for use from 6 April 2018 to 5 April 2019

Table letter A

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Page 24

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

603 503 100.00 0.00 0.00 0.00 0.00607 503 104.00 0.00 0.00 0.00 0.00611 503 108.00 0.00 0.00 0.00 0.00615 503 112.00 0.00 0.00 0.00 0.00619 503 116.00 0.00 0.00 0.00 0.00

623 503 120.00 0.00 0.00 0.00 0.00627 503 124.00 0.00 0.00 0.00 0.00631 503 128.00 0.00 0.00 0.00 0.00635 503 132.00 0.00 0.00 0.00 0.00639 503 136.00 0.00 0.00 0.00 0.00

643 503 140.00 0.00 0.00 0.00 0.00647 503 144.00 0.00 0.00 0.00 0.00651 503 148.00 0.00 0.00 0.00 0.00655 503 152.00 0.00 0.00 0.00 0.00659 503 156.00 0.00 0.00 0.00 0.00

663 503 160.00 0.00 0.00 0.00 0.00667 503 164.00 0.00 0.00 0.00 0.00671 503 168.00 0.00 0.00 0.00 0.00675 503 172.00 0.00 0.00 0.00 0.00679 503 176.00 0.00 0.00 0.00 0.00

683 503 180.00 0.00 0.00 0.00 0.00687 503 184.00 0.00 0.00 0.00 0.00691 503 188.00 0.00 0.00 0.00 0.00695 503 192.00 0.00 0.00 0.00 0.00699 503 196.00 0.00 0.00 0.00 0.00

702 503 199.00 0.00 0.00 0.00 0.00703 503 199.00 1.00 0.41 0.36 0.77707 503 199.00 5.00 0.97 0.84 1.81711 503 199.00 9.00 1.52 1.32 2.84715 503 199.00 13.00 2.07 1.80 3.87

719 503 199.00 17.00 2.62 2.28 4.90723 503 199.00 21.00 3.17 2.76 5.93727 503 199.00 25.00 3.73 3.24 6.97731 503 199.00 29.00 4.28 3.72 8.00735 503 199.00 33.00 4.83 4.20 9.03

739 503 199.00 37.00 5.38 4.68 10.06743 503 199.00 41.00 5.93 5.16 11.09747 503 199.00 45.00 6.49 5.64 12.13751 503 199.00 49.00 7.04 6.12 13.16755 503 199.00 53.00 7.59 6.60 14.19

759 503 199.00 57.00 8.14 7.08 15.22763 503 199.00 61.00 8.69 7.56 16.25767 503 199.00 65.00 9.25 8.04 17.29771 503 199.00 69.00 9.80 8.52 18.32775 503 199.00 73.00 10.35 9.00 19.35

779 503 199.00 77.00 10.90 9.48 20.38783 503 199.00 81.00 11.45 9.96 21.41787 503 199.00 85.00 12.01 10.44 22.45791 503 199.00 89.00 12.56 10.92 23.48795 503 199.00 93.00 13.11 11.40 24.51

799 503 199.00 97.00 13.66 11.88 25.54803 503 199.00 101.00 14.21 12.36 26.57807 503 199.00 105.00 14.77 12.84 27.61811 503 199.00 109.00 15.32 13.32 28.64815 503 199.00 113.00 15.87 13.80 29.67

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Page 25

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 AMonthly table

819 503 199.00 117.00 16.42 14.28 30.70823 503 199.00 121.00 16.97 14.76 31.73827 503 199.00 125.00 17.53 15.24 32.77831 503 199.00 129.00 18.08 15.72 33.80835 503 199.00 133.00 18.63 16.20 34.83

839 503 199.00 137.00 19.18 16.68 35.86843 503 199.00 141.00 19.73 17.16 36.89847 503 199.00 145.00 20.29 17.64 37.93851 503 199.00 149.00 20.84 18.12 38.96855 503 199.00 153.00 21.39 18.60 39.99

859 503 199.00 157.00 21.94 19.08 41.02863 503 199.00 161.00 22.49 19.56 42.05867 503 199.00 165.00 23.05 20.04 43.09871 503 199.00 169.00 23.60 20.52 44.12875 503 199.00 173.00 24.15 21.00 45.15

879 503 199.00 177.00 24.70 21.48 46.18883 503 199.00 181.00 25.25 21.96 47.21887 503 199.00 185.00 25.81 22.44 48.25891 503 199.00 189.00 26.36 22.92 49.28895 503 199.00 193.00 26.91 23.40 50.31

899 503 199.00 197.00 27.46 23.88 51.34903 503 199.00 201.00 28.01 24.36 52.37907 503 199.00 205.00 28.57 24.84 53.41911 503 199.00 209.00 29.12 25.32 54.44915 503 199.00 213.00 29.67 25.80 55.47

919 503 199.00 217.00 30.22 26.28 56.50923 503 199.00 221.00 30.77 26.76 57.53927 503 199.00 225.00 31.33 27.24 58.57931 503 199.00 229.00 31.88 27.72 59.60935 503 199.00 233.00 32.43 28.20 60.63

939 503 199.00 237.00 32.98 28.68 61.66943 503 199.00 241.00 33.53 29.16 62.69947 503 199.00 245.00 34.09 29.64 63.73951 503 199.00 249.00 34.64 30.12 64.76955 503 199.00 253.00 35.19 30.60 65.79

959 503 199.00 257.00 35.74 31.08 66.82963 503 199.00 261.00 36.29 31.56 67.85967 503 199.00 265.00 36.85 32.04 68.89971 503 199.00 269.00 37.40 32.52 69.92975 503 199.00 273.00 37.95 33.00 70.95

979 503 199.00 277.00 38.50 33.48 71.98983 503 199.00 281.00 39.05 33.96 73.01987 503 199.00 285.00 39.61 34.44 74.05991 503 199.00 289.00 40.16 34.92 75.08995 503 199.00 293.00 40.71 35.40 76.11

999 503 199.00 297.00 41.26 35.88 77.141003 503 199.00 301.00 41.81 36.36 78.171007 503 199.00 305.00 42.37 36.84 79.211011 503 199.00 309.00 42.92 37.32 80.241015 503 199.00 313.00 43.47 37.80 81.27

1019 503 199.00 317.00 44.02 38.28 82.301023 503 199.00 321.00 44.57 38.76 83.331027 503 199.00 325.00 45.13 39.24 84.371031 503 199.00 329.00 45.68 39.72 85.401035 503 199.00 333.00 46.23 40.20 86.43

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

1039 503 199.00 337.00 46.78 40.68 87.461043 503 199.00 341.00 47.33 41.16 88.491047 503 199.00 345.00 47.89 41.64 89.531051 503 199.00 349.00 48.44 42.12 90.561055 503 199.00 353.00 48.99 42.60 91.59

1059 503 199.00 357.00 49.54 43.08 92.621063 503 199.00 361.00 50.09 43.56 93.651067 503 199.00 365.00 50.65 44.04 94.691071 503 199.00 369.00 51.20 44.52 95.721075 503 199.00 373.00 51.75 45.00 96.75

1079 503 199.00 377.00 52.30 45.48 97.781083 503 199.00 381.00 52.85 45.96 98.811087 503 199.00 385.00 53.41 46.44 99.851091 503 199.00 389.00 53.96 46.92 100.881095 503 199.00 393.00 54.51 47.40 101.91

1099 503 199.00 397.00 55.06 47.88 102.941103 503 199.00 401.00 55.61 48.36 103.971107 503 199.00 405.00 56.17 48.84 105.011111 503 199.00 409.00 56.72 49.32 106.041115 503 199.00 413.00 57.27 49.80 107.07

1119 503 199.00 417.00 57.82 50.28 108.101123 503 199.00 421.00 58.37 50.76 109.131127 503 199.00 425.00 58.93 51.24 110.171131 503 199.00 429.00 59.48 51.72 111.201135 503 199.00 433.00 60.03 52.20 112.23

1139 503 199.00 437.00 60.58 52.68 113.261143 503 199.00 441.00 61.13 53.16 114.291147 503 199.00 445.00 61.69 53.64 115.331151 503 199.00 449.00 62.24 54.12 116.361155 503 199.00 453.00 62.79 54.60 117.39

1159 503 199.00 457.00 63.34 55.08 118.421163 503 199.00 461.00 63.89 55.56 119.451167 503 199.00 465.00 64.45 56.04 120.491171 503 199.00 469.00 65.00 56.52 121.521175 503 199.00 473.00 65.55 57.00 122.55

1179 503 199.00 477.00 66.10 57.48 123.581183 503 199.00 481.00 66.65 57.96 124.611187 503 199.00 485.00 67.21 58.44 125.651191 503 199.00 489.00 67.76 58.92 126.681195 503 199.00 493.00 68.31 59.40 127.71

1199 503 199.00 497.00 68.86 59.88 128.741203 503 199.00 501.00 69.41 60.36 129.771207 503 199.00 505.00 69.97 60.84 130.811211 503 199.00 509.00 70.52 61.32 131.841215 503 199.00 513.00 71.07 61.80 132.87

1219 503 199.00 517.00 71.62 62.28 133.901223 503 199.00 521.00 72.17 62.76 134.931227 503 199.00 525.00 72.73 63.24 135.971231 503 199.00 529.00 73.28 63.72 137.001235 503 199.00 533.00 73.83 64.20 138.03

1239 503 199.00 537.00 74.38 64.68 139.061243 503 199.00 541.00 74.93 65.16 140.091247 503 199.00 545.00 75.49 65.64 141.131251 503 199.00 549.00 76.04 66.12 142.161255 503 199.00 553.00 76.59 66.60 143.19

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

1259 503 199.00 557.00 77.14 67.08 144.221263 503 199.00 561.00 77.69 67.56 145.251267 503 199.00 565.00 78.25 68.04 146.291271 503 199.00 569.00 78.80 68.52 147.321275 503 199.00 573.00 79.35 69.00 148.35

1279 503 199.00 577.00 79.90 69.48 149.381283 503 199.00 581.00 80.45 69.96 150.411287 503 199.00 585.00 81.01 70.44 151.451291 503 199.00 589.00 81.56 70.92 152.481295 503 199.00 593.00 82.11 71.40 153.51

1299 503 199.00 597.00 82.66 71.88 154.541303 503 199.00 601.00 83.21 72.36 155.571307 503 199.00 605.00 83.77 72.84 156.611311 503 199.00 609.00 84.32 73.32 157.641315 503 199.00 613.00 84.87 73.80 158.67

1319 503 199.00 617.00 85.42 74.28 159.701323 503 199.00 621.00 85.97 74.76 160.731327 503 199.00 625.00 86.53 75.24 161.771331 503 199.00 629.00 87.08 75.72 162.801335 503 199.00 633.00 87.63 76.20 163.83

1339 503 199.00 637.00 88.18 76.68 164.861343 503 199.00 641.00 88.73 77.16 165.891347 503 199.00 645.00 89.29 77.64 166.931351 503 199.00 649.00 89.84 78.12 167.961355 503 199.00 653.00 90.39 78.60 168.99

1359 503 199.00 657.00 90.94 79.08 170.021363 503 199.00 661.00 91.49 79.56 171.051367 503 199.00 665.00 92.05 80.04 172.091371 503 199.00 669.00 92.60 80.52 173.121375 503 199.00 673.00 93.15 81.00 174.15

1379 503 199.00 677.00 93.70 81.48 175.181383 503 199.00 681.00 94.25 81.96 176.211387 503 199.00 685.00 94.81 82.44 177.251391 503 199.00 689.00 95.36 82.92 178.281395 503 199.00 693.00 95.91 83.40 179.31

1399 503 199.00 697.00 96.46 83.88 180.341403 503 199.00 701.00 97.01 84.36 181.371407 503 199.00 705.00 97.57 84.84 182.411411 503 199.00 709.00 98.12 85.32 183.441415 503 199.00 713.00 98.67 85.80 184.47

1419 503 199.00 717.00 99.22 86.28 185.501423 503 199.00 721.00 99.77 86.76 186.531427 503 199.00 725.00 100.33 87.24 187.571431 503 199.00 729.00 100.88 87.72 188.601435 503 199.00 733.00 101.43 88.20 189.63

1439 503 199.00 737.00 101.98 88.68 190.661443 503 199.00 741.00 102.53 89.16 191.691447 503 199.00 745.00 103.09 89.64 192.731451 503 199.00 749.00 103.64 90.12 193.761455 503 199.00 753.00 104.19 90.60 194.79

1459 503 199.00 757.00 104.74 91.08 195.821463 503 199.00 761.00 105.29 91.56 196.851467 503 199.00 765.00 105.85 92.04 197.891471 503 199.00 769.00 106.40 92.52 198.921475 503 199.00 773.00 106.95 93.00 199.95

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

1479 503 199.00 777.00 107.50 93.48 200.981483 503 199.00 781.00 108.05 93.96 202.011487 503 199.00 785.00 108.61 94.44 203.051491 503 199.00 789.00 109.16 94.92 204.081495 503 199.00 793.00 109.71 95.40 205.11

1499 503 199.00 797.00 110.26 95.88 206.141503 503 199.00 801.00 110.81 96.36 207.171507 503 199.00 805.00 111.37 96.84 208.211511 503 199.00 809.00 111.92 97.32 209.241515 503 199.00 813.00 112.47 97.80 210.27

1519 503 199.00 817.00 113.02 98.28 211.301523 503 199.00 821.00 113.57 98.76 212.331527 503 199.00 825.00 114.13 99.24 213.371531 503 199.00 829.00 114.68 99.72 214.401535 503 199.00 833.00 115.23 100.20 215.43

1539 503 199.00 837.00 115.78 100.68 216.461543 503 199.00 841.00 116.33 101.16 217.491547 503 199.00 845.00 116.89 101.64 218.531551 503 199.00 849.00 117.44 102.12 219.561555 503 199.00 853.00 117.99 102.60 220.59

1559 503 199.00 857.00 118.54 103.08 221.621563 503 199.00 861.00 119.09 103.56 222.651567 503 199.00 865.00 119.65 104.04 223.691571 503 199.00 869.00 120.20 104.52 224.721575 503 199.00 873.00 120.75 105.00 225.75

1579 503 199.00 877.00 121.30 105.48 226.781583 503 199.00 881.00 121.85 105.96 227.811587 503 199.00 885.00 122.41 106.44 228.851591 503 199.00 889.00 122.96 106.92 229.881595 503 199.00 893.00 123.51 107.40 230.91

1599 503 199.00 897.00 124.06 107.88 231.941603 503 199.00 901.00 124.61 108.36 232.971607 503 199.00 905.00 125.17 108.84 234.011611 503 199.00 909.00 125.72 109.32 235.041615 503 199.00 913.00 126.27 109.80 236.07

1619 503 199.00 917.00 126.82 110.28 237.101623 503 199.00 921.00 127.37 110.76 238.131627 503 199.00 925.00 127.93 111.24 239.171631 503 199.00 929.00 128.48 111.72 240.201635 503 199.00 933.00 129.03 112.20 241.23

1639 503 199.00 937.00 129.58 112.68 242.261643 503 199.00 941.00 130.13 113.16 243.291647 503 199.00 945.00 130.69 113.64 244.331651 503 199.00 949.00 131.24 114.12 245.361655 503 199.00 953.00 131.79 114.60 246.39

1659 503 199.00 957.00 132.34 115.08 247.421663 503 199.00 961.00 132.89 115.56 248.451667 503 199.00 965.00 133.45 116.04 249.491671 503 199.00 969.00 134.00 116.52 250.521675 503 199.00 973.00 134.55 117.00 251.55

1679 503 199.00 977.00 135.10 117.48 252.581683 503 199.00 981.00 135.65 117.96 253.611687 503 199.00 985.00 136.21 118.44 254.651691 503 199.00 989.00 136.76 118.92 255.681695 503 199.00 993.00 137.31 119.40 256.71

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

1699 503 199.00 997.00 137.86 119.88 257.741703 503 199.00 1001.00 138.41 120.36 258.771707 503 199.00 1005.00 138.97 120.84 259.811711 503 199.00 1009.00 139.52 121.32 260.841715 503 199.00 1013.00 140.07 121.80 261.87

1719 503 199.00 1017.00 140.62 122.28 262.901723 503 199.00 1021.00 141.17 122.76 263.931727 503 199.00 1025.00 141.73 123.24 264.971731 503 199.00 1029.00 142.28 123.72 266.001735 503 199.00 1033.00 142.83 124.20 267.03

1739 503 199.00 1037.00 143.38 124.68 268.061743 503 199.00 1041.00 143.93 125.16 269.091747 503 199.00 1045.00 144.49 125.64 270.131751 503 199.00 1049.00 145.04 126.12 271.161755 503 199.00 1053.00 145.59 126.60 272.19

1759 503 199.00 1057.00 146.14 127.08 273.221763 503 199.00 1061.00 146.69 127.56 274.251767 503 199.00 1065.00 147.25 128.04 275.291771 503 199.00 1069.00 147.80 128.52 276.321775 503 199.00 1073.00 148.35 129.00 277.35

1779 503 199.00 1077.00 148.90 129.48 278.381783 503 199.00 1081.00 149.45 129.96 279.411787 503 199.00 1085.00 150.01 130.44 280.451791 503 199.00 1089.00 150.56 130.92 281.481795 503 199.00 1093.00 151.11 131.40 282.51

1799 503 199.00 1097.00 151.66 131.88 283.541803 503 199.00 1101.00 152.21 132.36 284.571807 503 199.00 1105.00 152.77 132.84 285.611811 503 199.00 1109.00 153.32 133.32 286.641815 503 199.00 1113.00 153.87 133.80 287.67

1819 503 199.00 1117.00 154.42 134.28 288.701823 503 199.00 1121.00 154.97 134.76 289.731827 503 199.00 1125.00 155.53 135.24 290.771831 503 199.00 1129.00 156.08 135.72 291.801835 503 199.00 1133.00 156.63 136.20 292.83

1839 503 199.00 1137.00 157.18 136.68 293.861843 503 199.00 1141.00 157.73 137.16 294.891847 503 199.00 1145.00 158.29 137.64 295.931851 503 199.00 1149.00 158.84 138.12 296.961855 503 199.00 1153.00 159.39 138.60 297.99

1859 503 199.00 1157.00 159.94 139.08 299.021863 503 199.00 1161.00 160.49 139.56 300.051867 503 199.00 1165.00 161.05 140.04 301.091871 503 199.00 1169.00 161.60 140.52 302.121875 503 199.00 1173.00 162.15 141.00 303.15

1879 503 199.00 1177.00 162.70 141.48 304.181883 503 199.00 1181.00 163.25 141.96 305.211887 503 199.00 1185.00 163.81 142.44 306.251891 503 199.00 1189.00 164.36 142.92 307.281895 503 199.00 1193.00 164.91 143.40 308.31

1899 503 199.00 1197.00 165.46 143.88 309.341903 503 199.00 1201.00 166.01 144.36 310.371907 503 199.00 1205.00 166.57 144.84 311.411911 503 199.00 1209.00 167.12 145.32 312.441915 503 199.00 1213.00 167.67 145.80 313.47

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

1919 503 199.00 1217.00 168.22 146.28 314.501923 503 199.00 1221.00 168.77 146.76 315.531927 503 199.00 1225.00 169.33 147.24 316.571931 503 199.00 1229.00 169.88 147.72 317.601935 503 199.00 1233.00 170.43 148.20 318.63

1939 503 199.00 1237.00 170.98 148.68 319.661943 503 199.00 1241.00 171.53 149.16 320.691947 503 199.00 1245.00 172.09 149.64 321.731951 503 199.00 1249.00 172.64 150.12 322.761955 503 199.00 1253.00 173.19 150.60 323.79

1959 503 199.00 1257.00 173.74 151.08 324.821963 503 199.00 1261.00 174.29 151.56 325.851967 503 199.00 1265.00 174.85 152.04 326.891971 503 199.00 1269.00 175.40 152.52 327.921975 503 199.00 1273.00 175.95 153.00 328.95

1979 503 199.00 1277.00 176.50 153.48 329.981983 503 199.00 1281.00 177.05 153.96 331.011987 503 199.00 1285.00 177.61 154.44 332.051991 503 199.00 1289.00 178.16 154.92 333.081995 503 199.00 1293.00 178.71 155.40 334.11

1999 503 199.00 1297.00 179.26 155.88 335.142003 503 199.00 1301.00 179.81 156.36 336.172007 503 199.00 1305.00 180.37 156.84 337.212011 503 199.00 1309.00 180.92 157.32 338.242015 503 199.00 1313.00 181.47 157.80 339.27

2019 503 199.00 1317.00 182.02 158.28 340.302023 503 199.00 1321.00 182.57 158.76 341.332027 503 199.00 1325.00 183.13 159.24 342.372031 503 199.00 1329.00 183.68 159.72 343.402035 503 199.00 1333.00 184.23 160.20 344.43

2039 503 199.00 1337.00 184.78 160.68 345.462043 503 199.00 1341.00 185.33 161.16 346.492047 503 199.00 1345.00 185.89 161.64 347.532051 503 199.00 1349.00 186.44 162.12 348.562055 503 199.00 1353.00 186.99 162.60 349.59

2059 503 199.00 1357.00 187.54 163.08 350.622063 503 199.00 1361.00 188.09 163.56 351.652067 503 199.00 1365.00 188.65 164.04 352.692071 503 199.00 1369.00 189.20 164.52 353.722075 503 199.00 1373.00 189.75 165.00 354.75

2079 503 199.00 1377.00 190.30 165.48 355.782083 503 199.00 1381.00 190.85 165.96 356.812087 503 199.00 1385.00 191.41 166.44 357.852091 503 199.00 1389.00 191.96 166.92 358.882095 503 199.00 1393.00 192.51 167.40 359.91

2099 503 199.00 1397.00 193.06 167.88 360.942103 503 199.00 1401.00 193.61 168.36 361.972107 503 199.00 1405.00 194.17 168.84 363.012111 503 199.00 1409.00 194.72 169.32 364.042115 503 199.00 1413.00 195.27 169.80 365.07

2119 503 199.00 1417.00 195.82 170.28 366.102123 503 199.00 1421.00 196.37 170.76 367.132127 503 199.00 1425.00 196.93 171.24 368.172131 503 199.00 1429.00 197.48 171.72 369.202135 503 199.00 1433.00 198.03 172.20 370.23

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

2139 503 199.00 1437.00 198.58 172.68 371.262143 503 199.00 1441.00 199.13 173.16 372.292147 503 199.00 1445.00 199.69 173.64 373.332151 503 199.00 1449.00 200.24 174.12 374.362155 503 199.00 1453.00 200.79 174.60 375.39

2159 503 199.00 1457.00 201.34 175.08 376.422163 503 199.00 1461.00 201.89 175.56 377.452167 503 199.00 1465.00 202.45 176.04 378.492171 503 199.00 1469.00 203.00 176.52 379.522175 503 199.00 1473.00 203.55 177.00 380.55

2179 503 199.00 1477.00 204.10 177.48 381.582183 503 199.00 1481.00 204.65 177.96 382.612187 503 199.00 1485.00 205.21 178.44 383.652191 503 199.00 1489.00 205.76 178.92 384.682195 503 199.00 1493.00 206.31 179.40 385.71

2199 503 199.00 1497.00 206.86 179.88 386.742203 503 199.00 1501.00 207.41 180.36 387.772207 503 199.00 1505.00 207.97 180.84 388.812211 503 199.00 1509.00 208.52 181.32 389.842215 503 199.00 1513.00 209.07 181.80 390.87

2219 503 199.00 1517.00 209.62 182.28 391.902223 503 199.00 1521.00 210.17 182.76 392.932227 503 199.00 1525.00 210.73 183.24 393.972231 503 199.00 1529.00 211.28 183.72 395.002235 503 199.00 1533.00 211.83 184.20 396.03

2239 503 199.00 1537.00 212.38 184.68 397.062243 503 199.00 1541.00 212.93 185.16 398.092247 503 199.00 1545.00 213.49 185.64 399.132251 503 199.00 1549.00 214.04 186.12 400.162255 503 199.00 1553.00 214.59 186.60 401.19

2259 503 199.00 1557.00 215.14 187.08 402.222263 503 199.00 1561.00 215.69 187.56 403.252267 503 199.00 1565.00 216.25 188.04 404.292271 503 199.00 1569.00 216.80 188.52 405.322275 503 199.00 1573.00 217.35 189.00 406.35

2279 503 199.00 1577.00 217.90 189.48 407.382283 503 199.00 1581.00 218.45 189.96 408.412287 503 199.00 1585.00 219.01 190.44 409.452291 503 199.00 1589.00 219.56 190.92 410.482295 503 199.00 1593.00 220.11 191.40 411.51

2299 503 199.00 1597.00 220.66 191.88 412.542303 503 199.00 1601.00 221.21 192.36 413.572307 503 199.00 1605.00 221.77 192.84 414.612311 503 199.00 1609.00 222.32 193.32 415.642315 503 199.00 1613.00 222.87 193.80 416.67

2319 503 199.00 1617.00 223.42 194.28 417.702323 503 199.00 1621.00 223.97 194.76 418.732327 503 199.00 1625.00 224.53 195.24 419.772331 503 199.00 1629.00 225.08 195.72 420.802335 503 199.00 1633.00 225.63 196.20 421.83

2339 503 199.00 1637.00 226.18 196.68 422.862343 503 199.00 1641.00 226.73 197.16 423.892347 503 199.00 1645.00 227.29 197.64 424.932351 503 199.00 1649.00 227.84 198.12 425.962355 503 199.00 1653.00 228.39 198.60 426.99

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

2359 503 199.00 1657.00 228.94 199.08 428.022363 503 199.00 1661.00 229.49 199.56 429.052367 503 199.00 1665.00 230.05 200.04 430.092371 503 199.00 1669.00 230.60 200.52 431.122375 503 199.00 1673.00 231.15 201.00 432.15

2379 503 199.00 1677.00 231.70 201.48 433.182383 503 199.00 1681.00 232.25 201.96 434.212387 503 199.00 1685.00 232.81 202.44 435.252391 503 199.00 1689.00 233.36 202.92 436.282395 503 199.00 1693.00 233.91 203.40 437.31

2399 503 199.00 1697.00 234.46 203.88 438.342403 503 199.00 1701.00 235.01 204.36 439.372407 503 199.00 1705.00 235.57 204.84 440.412411 503 199.00 1709.00 236.12 205.32 441.442415 503 199.00 1713.00 236.67 205.80 442.47

2419 503 199.00 1717.00 237.22 206.28 443.502423 503 199.00 1721.00 237.77 206.76 444.532427 503 199.00 1725.00 238.33 207.24 445.572431 503 199.00 1729.00 238.88 207.72 446.602435 503 199.00 1733.00 239.43 208.20 447.63

2439 503 199.00 1737.00 239.98 208.68 448.662443 503 199.00 1741.00 240.53 209.16 449.692447 503 199.00 1745.00 241.09 209.64 450.732451 503 199.00 1749.00 241.64 210.12 451.762455 503 199.00 1753.00 242.19 210.60 452.79

2459 503 199.00 1757.00 242.74 211.08 453.822463 503 199.00 1761.00 243.29 211.56 454.852467 503 199.00 1765.00 243.85 212.04 455.892471 503 199.00 1769.00 244.40 212.52 456.922475 503 199.00 1773.00 244.95 213.00 457.95

2479 503 199.00 1777.00 245.50 213.48 458.982483 503 199.00 1781.00 246.05 213.96 460.012487 503 199.00 1785.00 246.61 214.44 461.052491 503 199.00 1789.00 247.16 214.92 462.082495 503 199.00 1793.00 247.71 215.40 463.11

2499 503 199.00 1797.00 248.26 215.88 464.142503 503 199.00 1801.00 248.81 216.36 465.172507 503 199.00 1805.00 249.37 216.84 466.212511 503 199.00 1809.00 249.92 217.32 467.242515 503 199.00 1813.00 250.47 217.80 468.27

2519 503 199.00 1817.00 251.02 218.28 469.302523 503 199.00 1821.00 251.57 218.76 470.332527 503 199.00 1825.00 252.13 219.24 471.372531 503 199.00 1829.00 252.68 219.72 472.402535 503 199.00 1833.00 253.23 220.20 473.43

2539 503 199.00 1837.00 253.78 220.68 474.462543 503 199.00 1841.00 254.33 221.16 475.492547 503 199.00 1845.00 254.89 221.64 476.532551 503 199.00 1849.00 255.44 222.12 477.562555 503 199.00 1853.00 255.99 222.60 478.59

2559 503 199.00 1857.00 256.54 223.08 479.622563 503 199.00 1861.00 257.09 223.56 480.652567 503 199.00 1865.00 257.65 224.04 481.692571 503 199.00 1869.00 258.20 224.52 482.722575 503 199.00 1873.00 258.75 225.00 483.75

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

2579 503 199.00 1877.00 259.30 225.48 484.782583 503 199.00 1881.00 259.85 225.96 485.812587 503 199.00 1885.00 260.41 226.44 486.852591 503 199.00 1889.00 260.96 226.92 487.882595 503 199.00 1893.00 261.51 227.40 488.91

2599 503 199.00 1897.00 262.06 227.88 489.942603 503 199.00 1901.00 262.61 228.36 490.972607 503 199.00 1905.00 263.17 228.84 492.012611 503 199.00 1909.00 263.72 229.32 493.042615 503 199.00 1913.00 264.27 229.80 494.07

2619 503 199.00 1917.00 264.82 230.28 495.102623 503 199.00 1921.00 265.37 230.76 496.132627 503 199.00 1925.00 265.93 231.24 497.172631 503 199.00 1929.00 266.48 231.72 498.202635 503 199.00 1933.00 267.03 232.20 499.23

2639 503 199.00 1937.00 267.58 232.68 500.262643 503 199.00 1941.00 268.13 233.16 501.292647 503 199.00 1945.00 268.69 233.64 502.332651 503 199.00 1949.00 269.24 234.12 503.362655 503 199.00 1953.00 269.79 234.60 504.39

2659 503 199.00 1957.00 270.34 235.08 505.422663 503 199.00 1961.00 270.89 235.56 506.452667 503 199.00 1965.00 271.45 236.04 507.492671 503 199.00 1969.00 272.00 236.52 508.522675 503 199.00 1973.00 272.55 237.00 509.55

2679 503 199.00 1977.00 273.10 237.48 510.582683 503 199.00 1981.00 273.65 237.96 511.612687 503 199.00 1985.00 274.21 238.44 512.652691 503 199.00 1989.00 274.76 238.92 513.682695 503 199.00 1993.00 275.31 239.40 514.71

2699 503 199.00 1997.00 275.86 239.88 515.742703 503 199.00 2001.00 276.41 240.36 516.772707 503 199.00 2005.00 276.97 240.84 517.812711 503 199.00 2009.00 277.52 241.32 518.842715 503 199.00 2013.00 278.07 241.80 519.87

2719 503 199.00 2017.00 278.62 242.28 520.902723 503 199.00 2021.00 279.17 242.76 521.932727 503 199.00 2025.00 279.73 243.24 522.972731 503 199.00 2029.00 280.28 243.72 524.002735 503 199.00 2033.00 280.83 244.20 525.03

2739 503 199.00 2037.00 281.38 244.68 526.062743 503 199.00 2041.00 281.93 245.16 527.092747 503 199.00 2045.00 282.49 245.64 528.132751 503 199.00 2049.00 283.04 246.12 529.162755 503 199.00 2053.00 283.59 246.60 530.19

2759 503 199.00 2057.00 284.14 247.08 531.222763 503 199.00 2061.00 284.69 247.56 532.252767 503 199.00 2065.00 285.25 248.04 533.292771 503 199.00 2069.00 285.80 248.52 534.322775 503 199.00 2073.00 286.35 249.00 535.35

2779 503 199.00 2077.00 286.90 249.48 536.382783 503 199.00 2081.00 287.45 249.96 537.412787 503 199.00 2085.00 288.01 250.44 538.452791 503 199.00 2089.00 288.56 250.92 539.482795 503 199.00 2093.00 289.11 251.40 540.51

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

2799 503 199.00 2097.00 289.66 251.88 541.542803 503 199.00 2101.00 290.21 252.36 542.572807 503 199.00 2105.00 290.77 252.84 543.612811 503 199.00 2109.00 291.32 253.32 544.642815 503 199.00 2113.00 291.87 253.80 545.67

2819 503 199.00 2117.00 292.42 254.28 546.702823 503 199.00 2121.00 292.97 254.76 547.732827 503 199.00 2125.00 293.53 255.24 548.772831 503 199.00 2129.00 294.08 255.72 549.802835 503 199.00 2133.00 294.63 256.20 550.83

2839 503 199.00 2137.00 295.18 256.68 551.862843 503 199.00 2141.00 295.73 257.16 552.892847 503 199.00 2145.00 296.29 257.64 553.932851 503 199.00 2149.00 296.84 258.12 554.962855 503 199.00 2153.00 297.39 258.60 555.99

2859 503 199.00 2157.00 297.94 259.08 557.022863 503 199.00 2161.00 298.49 259.56 558.052867 503 199.00 2165.00 299.05 260.04 559.092871 503 199.00 2169.00 299.60 260.52 560.122875 503 199.00 2173.00 300.15 261.00 561.15

2879 503 199.00 2177.00 300.70 261.48 562.182883 503 199.00 2181.00 301.25 261.96 563.212887 503 199.00 2185.00 301.81 262.44 564.252891 503 199.00 2189.00 302.36 262.92 565.282895 503 199.00 2193.00 302.91 263.40 566.31

2899 503 199.00 2197.00 303.46 263.88 567.342903 503 199.00 2201.00 304.01 264.36 568.372907 503 199.00 2205.00 304.57 264.84 569.412911 503 199.00 2209.00 305.12 265.32 570.442915 503 199.00 2213.00 305.67 265.80 571.47

2919 503 199.00 2217.00 306.22 266.28 572.502923 503 199.00 2221.00 306.77 266.76 573.532927 503 199.00 2225.00 307.33 267.24 574.572931 503 199.00 2229.00 307.88 267.72 575.602935 503 199.00 2233.00 308.43 268.20 576.63

2939 503 199.00 2237.00 308.98 268.68 577.662943 503 199.00 2241.00 309.53 269.16 578.692947 503 199.00 2245.00 310.09 269.64 579.732951 503 199.00 2249.00 310.64 270.12 580.762955 503 199.00 2253.00 311.19 270.60 581.79

2959 503 199.00 2257.00 311.74 271.08 582.822963 503 199.00 2261.00 312.29 271.56 583.852967 503 199.00 2265.00 312.85 272.04 584.892971 503 199.00 2269.00 313.40 272.52 585.922975 503 199.00 2273.00 313.95 273.00 586.95

2979 503 199.00 2277.00 314.50 273.48 587.982983 503 199.00 2281.00 315.05 273.96 589.012987 503 199.00 2285.00 315.61 274.44 590.052991 503 199.00 2289.00 316.16 274.92 591.082995 503 199.00 2293.00 316.71 275.40 592.11

2999 503 199.00 2297.00 317.26 275.88 593.143003 503 199.00 2301.00 317.81 276.36 594.173007 503 199.00 2305.00 318.37 276.84 595.213011 503 199.00 2309.00 318.92 277.32 596.243015 503 199.00 2313.00 319.47 277.80 597.27

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

3019 503 199.00 2317.00 320.02 278.28 598.303023 503 199.00 2321.00 320.57 278.76 599.333027 503 199.00 2325.00 321.13 279.24 600.373031 503 199.00 2329.00 321.68 279.72 601.403035 503 199.00 2333.00 322.23 280.20 602.43

3039 503 199.00 2337.00 322.78 280.68 603.463043 503 199.00 2341.00 323.33 281.16 604.493047 503 199.00 2345.00 323.89 281.64 605.533051 503 199.00 2349.00 324.44 282.12 606.563055 503 199.00 2353.00 324.99 282.60 607.59

3059 503 199.00 2357.00 325.54 283.08 608.623063 503 199.00 2361.00 326.09 283.56 609.653067 503 199.00 2365.00 326.65 284.04 610.693071 503 199.00 2369.00 327.20 284.52 611.723075 503 199.00 2373.00 327.75 285.00 612.75

3079 503 199.00 2377.00 328.30 285.48 613.783083 503 199.00 2381.00 328.85 285.96 614.813087 503 199.00 2385.00 329.41 286.44 615.853091 503 199.00 2389.00 329.96 286.92 616.883095 503 199.00 2393.00 330.51 287.40 617.91

3099 503 199.00 2397.00 331.06 287.88 618.943103 503 199.00 2401.00 331.61 288.36 619.973107 503 199.00 2405.00 332.17 288.84 621.013111 503 199.00 2409.00 332.72 289.32 622.043115 503 199.00 2413.00 333.27 289.80 623.07

3119 503 199.00 2417.00 333.82 290.28 624.103123 503 199.00 2421.00 334.37 290.76 625.133127 503 199.00 2425.00 334.93 291.24 626.173131 503 199.00 2429.00 335.48 291.72 627.203135 503 199.00 2433.00 336.03 292.20 628.23

3139 503 199.00 2437.00 336.58 292.68 629.263143 503 199.00 2441.00 337.13 293.16 630.293147 503 199.00 2445.00 337.69 293.64 631.333151 503 199.00 2449.00 338.24 294.12 632.363155 503 199.00 2453.00 338.79 294.60 633.39

3159 503 199.00 2457.00 339.34 295.08 634.423163 503 199.00 2461.00 339.89 295.56 635.453167 503 199.00 2465.00 340.45 296.04 636.493171 503 199.00 2469.00 341.00 296.52 637.523175 503 199.00 2473.00 341.55 297.00 638.55

3179 503 199.00 2477.00 342.10 297.48 639.583183 503 199.00 2481.00 342.65 297.96 640.613187 503 199.00 2485.00 343.21 298.44 641.653191 503 199.00 2489.00 343.76 298.92 642.683195 503 199.00 2493.00 344.31 299.40 643.71

3199 503 199.00 2497.00 344.86 299.88 644.743203 503 199.00 2501.00 345.41 300.36 645.773207 503 199.00 2505.00 345.97 300.84 646.813211 503 199.00 2509.00 346.52 301.32 647.843215 503 199.00 2513.00 347.07 301.80 648.87

3219 503 199.00 2517.00 347.62 302.28 649.903223 503 199.00 2521.00 348.17 302.76 650.933227 503 199.00 2525.00 348.73 303.24 651.973231 503 199.00 2529.00 349.28 303.72 653.003235 503 199.00 2533.00 349.83 304.20 654.03

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

3239 503 199.00 2537.00 350.38 304.68 655.063243 503 199.00 2541.00 350.93 305.16 656.093247 503 199.00 2545.00 351.49 305.64 657.133251 503 199.00 2549.00 352.04 306.12 658.163255 503 199.00 2553.00 352.59 306.60 659.19

3259 503 199.00 2557.00 353.14 307.08 660.223263 503 199.00 2561.00 353.69 307.56 661.253267 503 199.00 2565.00 354.25 308.04 662.293271 503 199.00 2569.00 354.80 308.52 663.323275 503 199.00 2573.00 355.35 309.00 664.35

3279 503 199.00 2577.00 355.90 309.48 665.383283 503 199.00 2581.00 356.45 309.96 666.413287 503 199.00 2585.00 357.01 310.44 667.453291 503 199.00 2589.00 357.56 310.92 668.483295 503 199.00 2593.00 358.11 311.40 669.51

3299 503 199.00 2597.00 358.66 311.88 670.543303 503 199.00 2601.00 359.21 312.36 671.573307 503 199.00 2605.00 359.77 312.84 672.613311 503 199.00 2609.00 360.32 313.32 673.643315 503 199.00 2613.00 360.87 313.80 674.67

3319 503 199.00 2617.00 361.42 314.28 675.703323 503 199.00 2621.00 361.97 314.76 676.733327 503 199.00 2625.00 362.53 315.24 677.773331 503 199.00 2629.00 363.08 315.72 678.803335 503 199.00 2633.00 363.63 316.20 679.83

3339 503 199.00 2637.00 364.18 316.68 680.863343 503 199.00 2641.00 364.73 317.16 681.893347 503 199.00 2645.00 365.29 317.64 682.933351 503 199.00 2649.00 365.84 318.12 683.963355 503 199.00 2653.00 366.39 318.60 684.99

3359 503 199.00 2657.00 366.94 319.08 686.023363 503 199.00 2661.00 367.49 319.56 687.053367 503 199.00 2665.00 368.05 320.04 688.093371 503 199.00 2669.00 368.60 320.52 689.123375 503 199.00 2673.00 369.15 321.00 690.15

3379 503 199.00 2677.00 369.70 321.48 691.183383 503 199.00 2681.00 370.25 321.96 692.213387 503 199.00 2685.00 370.81 322.44 693.253391 503 199.00 2689.00 371.36 322.92 694.283395 503 199.00 2693.00 371.91 323.40 695.31

3399 503 199.00 2697.00 372.46 323.88 696.343403 503 199.00 2701.00 373.01 324.36 697.373407 503 199.00 2705.00 373.57 324.84 698.413411 503 199.00 2709.00 374.12 325.32 699.443415 503 199.00 2713.00 374.67 325.80 700.47

3419 503 199.00 2717.00 375.22 326.28 701.503423 503 199.00 2721.00 375.77 326.76 702.533427 503 199.00 2725.00 376.33 327.24 703.573431 503 199.00 2729.00 376.88 327.72 704.603435 503 199.00 2733.00 377.43 328.20 705.63

3439 503 199.00 2737.00 377.98 328.68 706.663443 503 199.00 2741.00 378.53 329.16 707.693447 503 199.00 2745.00 379.09 329.64 708.733451 503 199.00 2749.00 379.64 330.12 709.763455 503 199.00 2753.00 380.19 330.60 710.79

Page 39: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

3459 503 199.00 2757.00 380.74 331.08 711.823463 503 199.00 2761.00 381.29 331.56 712.853467 503 199.00 2765.00 381.85 332.04 713.893471 503 199.00 2769.00 382.40 332.52 714.923475 503 199.00 2773.00 382.95 333.00 715.95

3479 503 199.00 2777.00 383.50 333.48 716.983483 503 199.00 2781.00 384.05 333.96 718.013487 503 199.00 2785.00 384.61 334.44 719.053491 503 199.00 2789.00 385.16 334.92 720.083495 503 199.00 2793.00 385.71 335.40 721.11

3499 503 199.00 2797.00 386.26 335.88 722.143503 503 199.00 2801.00 386.81 336.36 723.173507 503 199.00 2805.00 387.37 336.84 724.213511 503 199.00 2809.00 387.92 337.32 725.243515 503 199.00 2813.00 388.47 337.80 726.27

3519 503 199.00 2817.00 389.02 338.28 727.303523 503 199.00 2821.00 389.57 338.76 728.333527 503 199.00 2825.00 390.13 339.24 729.373531 503 199.00 2829.00 390.68 339.72 730.403535 503 199.00 2833.00 391.23 340.20 731.43

3539 503 199.00 2837.00 391.78 340.68 732.463543 503 199.00 2841.00 392.33 341.16 733.493547 503 199.00 2845.00 392.89 341.64 734.533551 503 199.00 2849.00 393.44 342.12 735.563555 503 199.00 2853.00 393.99 342.60 736.59

3559 503 199.00 2857.00 394.54 343.08 737.623563 503 199.00 2861.00 395.09 343.56 738.653567 503 199.00 2865.00 395.65 344.04 739.693571 503 199.00 2869.00 396.20 344.52 740.723575 503 199.00 2873.00 396.75 345.00 741.75

3579 503 199.00 2877.00 397.30 345.48 742.783583 503 199.00 2881.00 397.85 345.96 743.813587 503 199.00 2885.00 398.41 346.44 744.853591 503 199.00 2889.00 398.96 346.92 745.883595 503 199.00 2893.00 399.51 347.40 746.91

3599 503 199.00 2897.00 400.06 347.88 747.943603 503 199.00 2901.00 400.61 348.36 748.973607 503 199.00 2905.00 401.17 348.84 750.013611 503 199.00 2909.00 401.72 349.32 751.043615 503 199.00 2913.00 402.27 349.80 752.07

3619 503 199.00 2917.00 402.82 350.28 753.103623 503 199.00 2921.00 403.37 350.76 754.133627 503 199.00 2925.00 403.93 351.24 755.173631 503 199.00 2929.00 404.48 351.72 756.203635 503 199.00 2933.00 405.03 352.20 757.23

3639 503 199.00 2937.00 405.58 352.68 758.263643 503 199.00 2941.00 406.13 353.16 759.293647 503 199.00 2945.00 406.69 353.64 760.333651 503 199.00 2949.00 407.24 354.12 761.363655 503 199.00 2953.00 407.79 354.60 762.39

3659 503 199.00 2957.00 408.34 355.08 763.423663 503 199.00 2961.00 408.89 355.56 764.453667 503 199.00 2965.00 409.45 356.04 765.493671 503 199.00 2969.00 410.00 356.52 766.523675 503 199.00 2973.00 410.55 357.00 767.55

Page 40: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £3,863, go to page 163.

Monthly tableTable letter A

3679 503 199.00 2977.00 411.10 357.48 768.583683 503 199.00 2981.00 411.65 357.96 769.613687 503 199.00 2985.00 412.21 358.44 770.653691 503 199.00 2989.00 412.76 358.92 771.683695 503 199.00 2993.00 413.31 359.40 772.71

3699 503 199.00 2997.00 413.86 359.88 773.743703 503 199.00 3001.00 414.41 360.36 774.773707 503 199.00 3005.00 414.97 360.84 775.813711 503 199.00 3009.00 415.52 361.32 776.843715 503 199.00 3013.00 416.07 361.80 777.87

3719 503 199.00 3017.00 416.62 362.28 778.903723 503 199.00 3021.00 417.17 362.76 779.933727 503 199.00 3025.00 417.73 363.24 780.973731 503 199.00 3029.00 418.28 363.72 782.003735 503 199.00 3033.00 418.83 364.20 783.03

3739 503 199.00 3037.00 419.38 364.68 784.063743 503 199.00 3041.00 419.93 365.16 785.093747 503 199.00 3045.00 420.49 365.64 786.133751 503 199.00 3049.00 421.04 366.12 787.163755 503 199.00 3053.00 421.59 366.60 788.19

3759 503 199.00 3057.00 422.14 367.08 789.223763 503 199.00 3061.00 422.69 367.56 790.253767 503 199.00 3065.00 423.25 368.04 791.293771 503 199.00 3069.00 423.80 368.52 792.323775 503 199.00 3073.00 424.35 369.00 793.35

3779 503 199.00 3077.00 424.90 369.48 794.383783 503 199.00 3081.00 425.45 369.96 795.413787 503 199.00 3085.00 426.01 370.44 796.453791 503 199.00 3089.00 426.56 370.92 797.483795 503 199.00 3093.00 427.11 371.40 798.51

3799 503 199.00 3097.00 427.66 371.88 799.543803 503 199.00 3101.00 428.21 372.36 800.573807 503 199.00 3105.00 428.77 372.84 801.613811 503 199.00 3109.00 429.32 373.32 802.643815 503 199.00 3113.00 429.87 373.80 803.67

3819 503 199.00 3117.00 430.42 374.28 804.703823 503 199.00 3121.00 430.97 374.76 805.733827 503 199.00 3125.00 431.53 375.24 806.773831 503 199.00 3129.00 432.08 375.72 807.803835 503 199.00 3133.00 432.63 376.20 808.83

3839 503 199.00 3137.00 433.18 376.68 809.863843 503 199.00 3141.00 433.73 377.16 810.893847 503 199.00 3145.00 434.29 377.64 811.933851 503 199.00 3149.00 434.84 378.12 812.963855 503 199.00 3153.00 435.39 378.60 813.99

3859 503 199.00 3157.00 435.94 379.08 815.023863 503 199.00 3161.00 436.22 379.32 815.54

Page 41: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Page 39

Table letter H

Use this table for employees who are apprentices on an Approved Apprenticeship scheme and under the age of 25.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are under the age of 21 unless they are on an Approved Apprenticeship scheme (see Table letter M)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘H’ in the NICs Category Letter column on 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/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps 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 for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £115.99

No NICs liability, make no entries on form RT11

116 116 0.00 0.00 0.00 0.00 0.00117 116 1.00 0.00 0.00 0.00 0.00118 116 2.00 0.00 0.00 0.00 0.00119 116 3.00 0.00 0.00 0.00 0.00120 116 4.00 0.00 0.00 0.00 0.00

121 116 5.00 0.00 0.00 0.00 0.00122 116 6.00 0.00 0.00 0.00 0.00123 116 7.00 0.00 0.00 0.00 0.00124 116 8.00 0.00 0.00 0.00 0.00125 116 9.00 0.00 0.00 0.00 0.00

126 116 10.00 0.00 0.00 0.00 0.00127 116 11.00 0.00 0.00 0.00 0.00128 116 12.00 0.00 0.00 0.00 0.00129 116 13.00 0.00 0.00 0.00 0.00130 116 14.00 0.00 0.00 0.00 0.00

131 116 15.00 0.00 0.00 0.00 0.00132 116 16.00 0.00 0.00 0.00 0.00133 116 17.00 0.00 0.00 0.00 0.00134 116 18.00 0.00 0.00 0.00 0.00135 116 19.00 0.00 0.00 0.00 0.00

136 116 20.00 0.00 0.00 0.00 0.00137 116 21.00 0.00 0.00 0.00 0.00138 116 22.00 0.00 0.00 0.00 0.00139 116 23.00 0.00 0.00 0.00 0.00140 116 24.00 0.00 0.00 0.00 0.00

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Page 40

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 H

141 116 25.00 0.00 0.00 0.00 0.00142 116 26.00 0.00 0.00 0.00 0.00143 116 27.00 0.00 0.00 0.00 0.00144 116 28.00 0.00 0.00 0.00 0.00145 116 29.00 0.00 0.00 0.00 0.00

146 116 30.00 0.00 0.00 0.00 0.00147 116 31.00 0.00 0.00 0.00 0.00148 116 32.00 0.00 0.00 0.00 0.00149 116 33.00 0.00 0.00 0.00 0.00150 116 34.00 0.00 0.00 0.00 0.00

151 116 35.00 0.00 0.00 0.00 0.00152 116 36.00 0.00 0.00 0.00 0.00153 116 37.00 0.00 0.00 0.00 0.00154 116 38.00 0.00 0.00 0.00 0.00155 116 39.00 0.00 0.00 0.00 0.00

156 116 40.00 0.00 0.00 0.00 0.00157 116 41.00 0.00 0.00 0.00 0.00158 116 42.00 0.00 0.00 0.00 0.00159 116 43.00 0.00 0.00 0.00 0.00160 116 44.00 0.00 0.00 0.00 0.00

161 116 45.00 0.00 0.00 0.00 0.00162 116 46.00 0.00 0.00 0.00 0.00163 116 46.00 1.00 0.00 0.18 0.18164 116 46.00 2.00 0.00 0.30 0.30165 116 46.00 3.00 0.00 0.42 0.42

166 116 46.00 4.00 0.00 0.54 0.54167 116 46.00 5.00 0.00 0.66 0.66168 116 46.00 6.00 0.00 0.78 0.78169 116 46.00 7.00 0.00 0.90 0.90170 116 46.00 8.00 0.00 1.02 1.02

171 116 46.00 9.00 0.00 1.14 1.14172 116 46.00 10.00 0.00 1.26 1.26173 116 46.00 11.00 0.00 1.38 1.38174 116 46.00 12.00 0.00 1.50 1.50175 116 46.00 13.00 0.00 1.62 1.62

176 116 46.00 14.00 0.00 1.74 1.74177 116 46.00 15.00 0.00 1.86 1.86178 116 46.00 16.00 0.00 1.98 1.98179 116 46.00 17.00 0.00 2.10 2.10180 116 46.00 18.00 0.00 2.22 2.22

181 116 46.00 19.00 0.00 2.34 2.34182 116 46.00 20.00 0.00 2.46 2.46183 116 46.00 21.00 0.00 2.58 2.58184 116 46.00 22.00 0.00 2.70 2.70185 116 46.00 23.00 0.00 2.82 2.82

186 116 46.00 24.00 0.00 2.94 2.94187 116 46.00 25.00 0.00 3.06 3.06188 116 46.00 26.00 0.00 3.18 3.18189 116 46.00 27.00 0.00 3.30 3.30190 116 46.00 28.00 0.00 3.42 3.42

191 116 46.00 29.00 0.00 3.54 3.54192 116 46.00 30.00 0.00 3.66 3.66193 116 46.00 31.00 0.00 3.78 3.78194 116 46.00 32.00 0.00 3.90 3.90195 116 46.00 33.00 0.00 4.02 4.02

Page 43: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

196 116 46.00 34.00 0.00 4.14 4.14197 116 46.00 35.00 0.00 4.26 4.26198 116 46.00 36.00 0.00 4.38 4.38199 116 46.00 37.00 0.00 4.50 4.50200 116 46.00 38.00 0.00 4.62 4.62

201 116 46.00 39.00 0.00 4.74 4.74202 116 46.00 40.00 0.00 4.86 4.86203 116 46.00 41.00 0.00 4.98 4.98204 116 46.00 42.00 0.00 5.10 5.10205 116 46.00 43.00 0.00 5.22 5.22

206 116 46.00 44.00 0.00 5.34 5.34207 116 46.00 45.00 0.00 5.46 5.46208 116 46.00 46.00 0.00 5.58 5.58209 116 46.00 47.00 0.00 5.70 5.70210 116 46.00 48.00 0.00 5.82 5.82

211 116 46.00 49.00 0.00 5.94 5.94212 116 46.00 50.00 0.00 6.06 6.06213 116 46.00 51.00 0.00 6.18 6.18214 116 46.00 52.00 0.00 6.30 6.30215 116 46.00 53.00 0.00 6.42 6.42

216 116 46.00 54.00 0.00 6.54 6.54217 116 46.00 55.00 0.00 6.66 6.66218 116 46.00 56.00 0.00 6.78 6.78219 116 46.00 57.00 0.00 6.90 6.90220 116 46.00 58.00 0.00 7.02 7.02

221 116 46.00 59.00 0.00 7.14 7.14222 116 46.00 60.00 0.00 7.26 7.26223 116 46.00 61.00 0.00 7.38 7.38224 116 46.00 62.00 0.00 7.50 7.50225 116 46.00 63.00 0.00 7.62 7.62

226 116 46.00 64.00 0.00 7.74 7.74227 116 46.00 65.00 0.00 7.86 7.86228 116 46.00 66.00 0.00 7.98 7.98229 116 46.00 67.00 0.00 8.10 8.10230 116 46.00 68.00 0.00 8.22 8.22

231 116 46.00 69.00 0.00 8.34 8.34232 116 46.00 70.00 0.00 8.46 8.46233 116 46.00 71.00 0.00 8.58 8.58234 116 46.00 72.00 0.00 8.70 8.70235 116 46.00 73.00 0.00 8.82 8.82

236 116 46.00 74.00 0.00 8.94 8.94237 116 46.00 75.00 0.00 9.06 9.06238 116 46.00 76.00 0.00 9.18 9.18239 116 46.00 77.00 0.00 9.30 9.30240 116 46.00 78.00 0.00 9.42 9.42

241 116 46.00 79.00 0.00 9.54 9.54242 116 46.00 80.00 0.00 9.66 9.66243 116 46.00 81.00 0.00 9.78 9.78244 116 46.00 82.00 0.00 9.90 9.90245 116 46.00 83.00 0.00 10.02 10.02

246 116 46.00 84.00 0.00 10.14 10.14247 116 46.00 85.00 0.00 10.26 10.26248 116 46.00 86.00 0.00 10.38 10.38249 116 46.00 87.00 0.00 10.50 10.50250 116 46.00 88.00 0.00 10.62 10.62

Page 44: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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

Weekly tableTable letter H

251 116 46.00 89.00 0.00 10.74 10.74252 116 46.00 90.00 0.00 10.86 10.86253 116 46.00 91.00 0.00 10.98 10.98254 116 46.00 92.00 0.00 11.10 11.10255 116 46.00 93.00 0.00 11.22 11.22

256 116 46.00 94.00 0.00 11.34 11.34257 116 46.00 95.00 0.00 11.46 11.46258 116 46.00 96.00 0.00 11.58 11.58259 116 46.00 97.00 0.00 11.70 11.70260 116 46.00 98.00 0.00 11.82 11.82

261 116 46.00 99.00 0.00 11.94 11.94262 116 46.00 100.00 0.00 12.06 12.06263 116 46.00 101.00 0.00 12.18 12.18264 116 46.00 102.00 0.00 12.30 12.30265 116 46.00 103.00 0.00 12.42 12.42

266 116 46.00 104.00 0.00 12.54 12.54267 116 46.00 105.00 0.00 12.66 12.66268 116 46.00 106.00 0.00 12.78 12.78269 116 46.00 107.00 0.00 12.90 12.90270 116 46.00 108.00 0.00 13.02 13.02

271 116 46.00 109.00 0.00 13.14 13.14272 116 46.00 110.00 0.00 13.26 13.26273 116 46.00 111.00 0.00 13.38 13.38274 116 46.00 112.00 0.00 13.50 13.50275 116 46.00 113.00 0.00 13.62 13.62

276 116 46.00 114.00 0.00 13.74 13.74277 116 46.00 115.00 0.00 13.86 13.86278 116 46.00 116.00 0.00 13.98 13.98279 116 46.00 117.00 0.00 14.10 14.10280 116 46.00 118.00 0.00 14.22 14.22

281 116 46.00 119.00 0.00 14.34 14.34282 116 46.00 120.00 0.00 14.46 14.46283 116 46.00 121.00 0.00 14.58 14.58284 116 46.00 122.00 0.00 14.70 14.70285 116 46.00 123.00 0.00 14.82 14.82

286 116 46.00 124.00 0.00 14.94 14.94287 116 46.00 125.00 0.00 15.06 15.06288 116 46.00 126.00 0.00 15.18 15.18289 116 46.00 127.00 0.00 15.30 15.30290 116 46.00 128.00 0.00 15.42 15.42

291 116 46.00 129.00 0.00 15.54 15.54292 116 46.00 130.00 0.00 15.66 15.66293 116 46.00 131.00 0.00 15.78 15.78294 116 46.00 132.00 0.00 15.90 15.90295 116 46.00 133.00 0.00 16.02 16.02

296 116 46.00 134.00 0.00 16.14 16.14297 116 46.00 135.00 0.00 16.26 16.26298 116 46.00 136.00 0.00 16.38 16.38299 116 46.00 137.00 0.00 16.50 16.50300 116 46.00 138.00 0.00 16.62 16.62

301 116 46.00 139.00 0.00 16.74 16.74302 116 46.00 140.00 0.00 16.86 16.86303 116 46.00 141.00 0.00 16.98 16.98304 116 46.00 142.00 0.00 17.10 17.10305 116 46.00 143.00 0.00 17.22 17.22

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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

Table letter HWeekly table

306 116 46.00 144.00 0.00 17.34 17.34307 116 46.00 145.00 0.00 17.46 17.46308 116 46.00 146.00 0.00 17.58 17.58309 116 46.00 147.00 0.00 17.70 17.70310 116 46.00 148.00 0.00 17.82 17.82

311 116 46.00 149.00 0.00 17.94 17.94312 116 46.00 150.00 0.00 18.06 18.06313 116 46.00 151.00 0.00 18.18 18.18314 116 46.00 152.00 0.00 18.30 18.30315 116 46.00 153.00 0.00 18.42 18.42

316 116 46.00 154.00 0.00 18.54 18.54317 116 46.00 155.00 0.00 18.66 18.66318 116 46.00 156.00 0.00 18.78 18.78319 116 46.00 157.00 0.00 18.90 18.90320 116 46.00 158.00 0.00 19.02 19.02

321 116 46.00 159.00 0.00 19.14 19.14322 116 46.00 160.00 0.00 19.26 19.26323 116 46.00 161.00 0.00 19.38 19.38324 116 46.00 162.00 0.00 19.50 19.50325 116 46.00 163.00 0.00 19.62 19.62

326 116 46.00 164.00 0.00 19.74 19.74327 116 46.00 165.00 0.00 19.86 19.86328 116 46.00 166.00 0.00 19.98 19.98329 116 46.00 167.00 0.00 20.10 20.10330 116 46.00 168.00 0.00 20.22 20.22

331 116 46.00 169.00 0.00 20.34 20.34332 116 46.00 170.00 0.00 20.46 20.46333 116 46.00 171.00 0.00 20.58 20.58334 116 46.00 172.00 0.00 20.70 20.70335 116 46.00 173.00 0.00 20.82 20.82

336 116 46.00 174.00 0.00 20.94 20.94337 116 46.00 175.00 0.00 21.06 21.06338 116 46.00 176.00 0.00 21.18 21.18339 116 46.00 177.00 0.00 21.30 21.30340 116 46.00 178.00 0.00 21.42 21.42

341 116 46.00 179.00 0.00 21.54 21.54342 116 46.00 180.00 0.00 21.66 21.66343 116 46.00 181.00 0.00 21.78 21.78344 116 46.00 182.00 0.00 21.90 21.90345 116 46.00 183.00 0.00 22.02 22.02

346 116 46.00 184.00 0.00 22.14 22.14347 116 46.00 185.00 0.00 22.26 22.26348 116 46.00 186.00 0.00 22.38 22.38349 116 46.00 187.00 0.00 22.50 22.50350 116 46.00 188.00 0.00 22.62 22.62

351 116 46.00 189.00 0.00 22.74 22.74352 116 46.00 190.00 0.00 22.86 22.86353 116 46.00 191.00 0.00 22.98 22.98354 116 46.00 192.00 0.00 23.10 23.10355 116 46.00 193.00 0.00 23.22 23.22

356 116 46.00 194.00 0.00 23.34 23.34357 116 46.00 195.00 0.00 23.46 23.46358 116 46.00 196.00 0.00 23.58 23.58359 116 46.00 197.00 0.00 23.70 23.70360 116 46.00 198.00 0.00 23.82 23.82

Page 46: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

361 116 46.00 199.00 0.00 23.94 23.94362 116 46.00 200.00 0.00 24.06 24.06363 116 46.00 201.00 0.00 24.18 24.18364 116 46.00 202.00 0.00 24.30 24.30365 116 46.00 203.00 0.00 24.42 24.42

366 116 46.00 204.00 0.00 24.54 24.54367 116 46.00 205.00 0.00 24.66 24.66368 116 46.00 206.00 0.00 24.78 24.78369 116 46.00 207.00 0.00 24.90 24.90370 116 46.00 208.00 0.00 25.02 25.02

371 116 46.00 209.00 0.00 25.14 25.14372 116 46.00 210.00 0.00 25.26 25.26373 116 46.00 211.00 0.00 25.38 25.38374 116 46.00 212.00 0.00 25.50 25.50375 116 46.00 213.00 0.00 25.62 25.62

376 116 46.00 214.00 0.00 25.74 25.74377 116 46.00 215.00 0.00 25.86 25.86378 116 46.00 216.00 0.00 25.98 25.98379 116 46.00 217.00 0.00 26.10 26.10380 116 46.00 218.00 0.00 26.22 26.22

381 116 46.00 219.00 0.00 26.34 26.34382 116 46.00 220.00 0.00 26.46 26.46383 116 46.00 221.00 0.00 26.58 26.58384 116 46.00 222.00 0.00 26.70 26.70385 116 46.00 223.00 0.00 26.82 26.82

386 116 46.00 224.00 0.00 26.94 26.94387 116 46.00 225.00 0.00 27.06 27.06388 116 46.00 226.00 0.00 27.18 27.18389 116 46.00 227.00 0.00 27.30 27.30390 116 46.00 228.00 0.00 27.42 27.42

391 116 46.00 229.00 0.00 27.54 27.54392 116 46.00 230.00 0.00 27.66 27.66393 116 46.00 231.00 0.00 27.78 27.78394 116 46.00 232.00 0.00 27.90 27.90395 116 46.00 233.00 0.00 28.02 28.02

396 116 46.00 234.00 0.00 28.14 28.14397 116 46.00 235.00 0.00 28.26 28.26398 116 46.00 236.00 0.00 28.38 28.38399 116 46.00 237.00 0.00 28.50 28.50400 116 46.00 238.00 0.00 28.62 28.62

401 116 46.00 239.00 0.00 28.74 28.74402 116 46.00 240.00 0.00 28.86 28.86403 116 46.00 241.00 0.00 28.98 28.98404 116 46.00 242.00 0.00 29.10 29.10405 116 46.00 243.00 0.00 29.22 29.22

406 116 46.00 244.00 0.00 29.34 29.34407 116 46.00 245.00 0.00 29.46 29.46408 116 46.00 246.00 0.00 29.58 29.58409 116 46.00 247.00 0.00 29.70 29.70410 116 46.00 248.00 0.00 29.82 29.82

411 116 46.00 249.00 0.00 29.94 29.94412 116 46.00 250.00 0.00 30.06 30.06413 116 46.00 251.00 0.00 30.18 30.18414 116 46.00 252.00 0.00 30.30 30.30415 116 46.00 253.00 0.00 30.42 30.42

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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 HWeekly table

416 116 46.00 254.00 0.00 30.54 30.54417 116 46.00 255.00 0.00 30.66 30.66418 116 46.00 256.00 0.00 30.78 30.78419 116 46.00 257.00 0.00 30.90 30.90420 116 46.00 258.00 0.00 31.02 31.02

421 116 46.00 259.00 0.00 31.14 31.14422 116 46.00 260.00 0.00 31.26 31.26423 116 46.00 261.00 0.00 31.38 31.38424 116 46.00 262.00 0.00 31.50 31.50425 116 46.00 263.00 0.00 31.62 31.62

426 116 46.00 264.00 0.00 31.74 31.74427 116 46.00 265.00 0.00 31.86 31.86428 116 46.00 266.00 0.00 31.98 31.98429 116 46.00 267.00 0.00 32.10 32.10430 116 46.00 268.00 0.00 32.22 32.22

431 116 46.00 269.00 0.00 32.34 32.34432 116 46.00 270.00 0.00 32.46 32.46433 116 46.00 271.00 0.00 32.58 32.58434 116 46.00 272.00 0.00 32.70 32.70435 116 46.00 273.00 0.00 32.82 32.82

436 116 46.00 274.00 0.00 32.94 32.94437 116 46.00 275.00 0.00 33.06 33.06438 116 46.00 276.00 0.00 33.18 33.18439 116 46.00 277.00 0.00 33.30 33.30440 116 46.00 278.00 0.00 33.42 33.42

441 116 46.00 279.00 0.00 33.54 33.54442 116 46.00 280.00 0.00 33.66 33.66443 116 46.00 281.00 0.00 33.78 33.78444 116 46.00 282.00 0.00 33.90 33.90445 116 46.00 283.00 0.00 34.02 34.02

446 116 46.00 284.00 0.00 34.14 34.14447 116 46.00 285.00 0.00 34.26 34.26448 116 46.00 286.00 0.00 34.38 34.38449 116 46.00 287.00 0.00 34.50 34.50450 116 46.00 288.00 0.00 34.62 34.62

451 116 46.00 289.00 0.00 34.74 34.74452 116 46.00 290.00 0.00 34.86 34.86453 116 46.00 291.00 0.00 34.98 34.98454 116 46.00 292.00 0.00 35.10 35.10455 116 46.00 293.00 0.00 35.22 35.22

456 116 46.00 294.00 0.00 35.34 35.34457 116 46.00 295.00 0.00 35.46 35.46458 116 46.00 296.00 0.00 35.58 35.58459 116 46.00 297.00 0.00 35.70 35.70460 116 46.00 298.00 0.00 35.82 35.82

461 116 46.00 299.00 0.00 35.94 35.94462 116 46.00 300.00 0.00 36.06 36.06463 116 46.00 301.00 0.00 36.18 36.18464 116 46.00 302.00 0.00 36.30 36.30465 116 46.00 303.00 0.00 36.42 36.42

466 116 46.00 304.00 0.00 36.54 36.54467 116 46.00 305.00 0.00 36.66 36.66468 116 46.00 306.00 0.00 36.78 36.78469 116 46.00 307.00 0.00 36.90 36.90470 116 46.00 308.00 0.00 37.02 37.02

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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 H

471 116 46.00 309.00 0.00 37.14 37.14472 116 46.00 310.00 0.00 37.26 37.26473 116 46.00 311.00 0.00 37.38 37.38474 116 46.00 312.00 0.00 37.50 37.50475 116 46.00 313.00 0.00 37.62 37.62

476 116 46.00 314.00 0.00 37.74 37.74477 116 46.00 315.00 0.00 37.86 37.86478 116 46.00 316.00 0.00 37.98 37.98479 116 46.00 317.00 0.00 38.10 38.10480 116 46.00 318.00 0.00 38.22 38.22

481 116 46.00 319.00 0.00 38.34 38.34482 116 46.00 320.00 0.00 38.46 38.46483 116 46.00 321.00 0.00 38.58 38.58484 116 46.00 322.00 0.00 38.70 38.70485 116 46.00 323.00 0.00 38.82 38.82

486 116 46.00 324.00 0.00 38.94 38.94487 116 46.00 325.00 0.00 39.06 39.06488 116 46.00 326.00 0.00 39.18 39.18489 116 46.00 327.00 0.00 39.30 39.30490 116 46.00 328.00 0.00 39.42 39.42

491 116 46.00 329.00 0.00 39.54 39.54492 116 46.00 330.00 0.00 39.66 39.66493 116 46.00 331.00 0.00 39.78 39.78494 116 46.00 332.00 0.00 39.90 39.90495 116 46.00 333.00 0.00 40.02 40.02

496 116 46.00 334.00 0.00 40.14 40.14497 116 46.00 335.00 0.00 40.26 40.26498 116 46.00 336.00 0.00 40.38 40.38499 116 46.00 337.00 0.00 40.50 40.50500 116 46.00 338.00 0.00 40.62 40.62

501 116 46.00 339.00 0.00 40.74 40.74502 116 46.00 340.00 0.00 40.86 40.86503 116 46.00 341.00 0.00 40.98 40.98504 116 46.00 342.00 0.00 41.10 41.10505 116 46.00 343.00 0.00 41.22 41.22

506 116 46.00 344.00 0.00 41.34 41.34507 116 46.00 345.00 0.00 41.46 41.46508 116 46.00 346.00 0.00 41.58 41.58509 116 46.00 347.00 0.00 41.70 41.70510 116 46.00 348.00 0.00 41.82 41.82

511 116 46.00 349.00 0.00 41.94 41.94512 116 46.00 350.00 0.00 42.06 42.06513 116 46.00 351.00 0.00 42.18 42.18514 116 46.00 352.00 0.00 42.30 42.30515 116 46.00 353.00 0.00 42.42 42.42

516 116 46.00 354.00 0.00 42.54 42.54517 116 46.00 355.00 0.00 42.66 42.66518 116 46.00 356.00 0.00 42.78 42.78519 116 46.00 357.00 0.00 42.90 42.90520 116 46.00 358.00 0.00 43.02 43.02

521 116 46.00 359.00 0.00 43.14 43.14522 116 46.00 360.00 0.00 43.26 43.26523 116 46.00 361.00 0.00 43.38 43.38524 116 46.00 362.00 0.00 43.50 43.50525 116 46.00 363.00 0.00 43.62 43.62

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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 HWeekly table

526 116 46.00 364.00 0.00 43.74 43.74527 116 46.00 365.00 0.00 43.86 43.86528 116 46.00 366.00 0.00 43.98 43.98529 116 46.00 367.00 0.00 44.10 44.10530 116 46.00 368.00 0.00 44.22 44.22

531 116 46.00 369.00 0.00 44.34 44.34532 116 46.00 370.00 0.00 44.46 44.46533 116 46.00 371.00 0.00 44.58 44.58534 116 46.00 372.00 0.00 44.70 44.70535 116 46.00 373.00 0.00 44.82 44.82

536 116 46.00 374.00 0.00 44.94 44.94537 116 46.00 375.00 0.00 45.06 45.06538 116 46.00 376.00 0.00 45.18 45.18539 116 46.00 377.00 0.00 45.30 45.30540 116 46.00 378.00 0.00 45.42 45.42

541 116 46.00 379.00 0.00 45.54 45.54542 116 46.00 380.00 0.00 45.66 45.66543 116 46.00 381.00 0.00 45.78 45.78544 116 46.00 382.00 0.00 45.90 45.90545 116 46.00 383.00 0.00 46.02 46.02

546 116 46.00 384.00 0.00 46.14 46.14547 116 46.00 385.00 0.00 46.26 46.26548 116 46.00 386.00 0.00 46.38 46.38549 116 46.00 387.00 0.00 46.50 46.50550 116 46.00 388.00 0.00 46.62 46.62

551 116 46.00 389.00 0.00 46.74 46.74552 116 46.00 390.00 0.00 46.86 46.86553 116 46.00 391.00 0.00 46.98 46.98554 116 46.00 392.00 0.00 47.10 47.10555 116 46.00 393.00 0.00 47.22 47.22

556 116 46.00 394.00 0.00 47.34 47.34557 116 46.00 395.00 0.00 47.46 47.46558 116 46.00 396.00 0.00 47.58 47.58559 116 46.00 397.00 0.00 47.70 47.70560 116 46.00 398.00 0.00 47.82 47.82

561 116 46.00 399.00 0.00 47.94 47.94562 116 46.00 400.00 0.00 48.06 48.06563 116 46.00 401.00 0.00 48.18 48.18564 116 46.00 402.00 0.00 48.30 48.30565 116 46.00 403.00 0.00 48.42 48.42

566 116 46.00 404.00 0.00 48.54 48.54567 116 46.00 405.00 0.00 48.66 48.66568 116 46.00 406.00 0.00 48.78 48.78569 116 46.00 407.00 0.00 48.90 48.90570 116 46.00 408.00 0.00 49.02 49.02

571 116 46.00 409.00 0.00 49.14 49.14572 116 46.00 410.00 0.00 49.26 49.26573 116 46.00 411.00 0.00 49.38 49.38574 116 46.00 412.00 0.00 49.50 49.50575 116 46.00 413.00 0.00 49.62 49.62

576 116 46.00 414.00 0.00 49.74 49.74577 116 46.00 415.00 0.00 49.86 49.86578 116 46.00 416.00 0.00 49.98 49.98579 116 46.00 417.00 0.00 50.10 50.10580 116 46.00 418.00 0.00 50.22 50.22

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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 H

581 116 46.00 419.00 0.00 50.34 50.34582 116 46.00 420.00 0.00 50.46 50.46583 116 46.00 421.00 0.00 50.58 50.58584 116 46.00 422.00 0.00 50.70 50.70585 116 46.00 423.00 0.00 50.82 50.82

586 116 46.00 424.00 0.00 50.94 50.94587 116 46.00 425.00 0.00 51.06 51.06588 116 46.00 426.00 0.00 51.18 51.18589 116 46.00 427.00 0.00 51.30 51.30590 116 46.00 428.00 0.00 51.42 51.42

591 116 46.00 429.00 0.00 51.54 51.54592 116 46.00 430.00 0.00 51.66 51.66593 116 46.00 431.00 0.00 51.78 51.78594 116 46.00 432.00 0.00 51.90 51.90595 116 46.00 433.00 0.00 52.02 52.02

596 116 46.00 434.00 0.00 52.14 52.14597 116 46.00 435.00 0.00 52.26 52.26598 116 46.00 436.00 0.00 52.38 52.38599 116 46.00 437.00 0.00 52.50 52.50600 116 46.00 438.00 0.00 52.62 52.62

601 116 46.00 439.00 0.00 52.74 52.74602 116 46.00 440.00 0.00 52.86 52.86603 116 46.00 441.00 0.00 52.98 52.98604 116 46.00 442.00 0.00 53.10 53.10605 116 46.00 443.00 0.00 53.22 53.22

606 116 46.00 444.00 0.00 53.34 53.34607 116 46.00 445.00 0.00 53.46 53.46608 116 46.00 446.00 0.00 53.58 53.58609 116 46.00 447.00 0.00 53.70 53.70610 116 46.00 448.00 0.00 53.82 53.82

611 116 46.00 449.00 0.00 53.94 53.94612 116 46.00 450.00 0.00 54.06 54.06613 116 46.00 451.00 0.00 54.18 54.18614 116 46.00 452.00 0.00 54.30 54.30615 116 46.00 453.00 0.00 54.42 54.42

616 116 46.00 454.00 0.00 54.54 54.54617 116 46.00 455.00 0.00 54.66 54.66618 116 46.00 456.00 0.00 54.78 54.78619 116 46.00 457.00 0.00 54.90 54.90620 116 46.00 458.00 0.00 55.02 55.02

621 116 46.00 459.00 0.00 55.14 55.14622 116 46.00 460.00 0.00 55.26 55.26623 116 46.00 461.00 0.00 55.38 55.38624 116 46.00 462.00 0.00 55.50 55.50625 116 46.00 463.00 0.00 55.62 55.62

626 116 46.00 464.00 0.00 55.74 55.74627 116 46.00 465.00 0.00 55.86 55.86628 116 46.00 466.00 0.00 55.98 55.98629 116 46.00 467.00 0.00 56.10 56.10630 116 46.00 468.00 0.00 56.22 56.22

631 116 46.00 469.00 0.00 56.34 56.34632 116 46.00 470.00 0.00 56.46 56.46633 116 46.00 471.00 0.00 56.58 56.58634 116 46.00 472.00 0.00 56.70 56.70635 116 46.00 473.00 0.00 56.82 56.82

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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 HWeekly table

636 116 46.00 474.00 0.00 56.94 56.94637 116 46.00 475.00 0.00 57.06 57.06638 116 46.00 476.00 0.00 57.18 57.18639 116 46.00 477.00 0.00 57.30 57.30640 116 46.00 478.00 0.00 57.42 57.42

641 116 46.00 479.00 0.00 57.54 57.54642 116 46.00 480.00 0.00 57.66 57.66643 116 46.00 481.00 0.00 57.78 57.78644 116 46.00 482.00 0.00 57.90 57.90645 116 46.00 483.00 0.00 58.02 58.02

646 116 46.00 484.00 0.00 58.14 58.14647 116 46.00 485.00 0.00 58.26 58.26648 116 46.00 486.00 0.00 58.38 58.38649 116 46.00 487.00 0.00 58.50 58.50650 116 46.00 488.00 0.00 58.62 58.62

651 116 46.00 489.00 0.00 58.74 58.74652 116 46.00 490.00 0.00 58.86 58.86653 116 46.00 491.00 0.00 58.98 58.98654 116 46.00 492.00 0.00 59.10 59.10655 116 46.00 493.00 0.00 59.22 59.22

656 116 46.00 494.00 0.00 59.34 59.34657 116 46.00 495.00 0.00 59.46 59.46658 116 46.00 496.00 0.00 59.58 59.58659 116 46.00 497.00 0.00 59.70 59.70660 116 46.00 498.00 0.00 59.82 59.82

661 116 46.00 499.00 0.00 59.94 59.94662 116 46.00 500.00 0.00 60.06 60.06663 116 46.00 501.00 0.00 60.18 60.18664 116 46.00 502.00 0.00 60.30 60.30665 116 46.00 503.00 0.00 60.42 60.42

666 116 46.00 504.00 0.00 60.54 60.54667 116 46.00 505.00 0.00 60.66 60.66668 116 46.00 506.00 0.00 60.78 60.78669 116 46.00 507.00 0.00 60.90 60.90670 116 46.00 508.00 0.00 61.02 61.02

671 116 46.00 509.00 0.00 61.14 61.14672 116 46.00 510.00 0.00 61.26 61.26673 116 46.00 511.00 0.00 61.38 61.38674 116 46.00 512.00 0.00 61.50 61.50675 116 46.00 513.00 0.00 61.62 61.62

676 116 46.00 514.00 0.00 61.74 61.74677 116 46.00 515.00 0.00 61.86 61.86678 116 46.00 516.00 0.00 61.98 61.98679 116 46.00 517.00 0.00 62.10 62.10680 116 46.00 518.00 0.00 62.22 62.22

681 116 46.00 519.00 0.00 62.34 62.34682 116 46.00 520.00 0.00 62.46 62.46683 116 46.00 521.00 0.00 62.58 62.58684 116 46.00 522.00 0.00 62.70 62.70685 116 46.00 523.00 0.00 62.82 62.82

686 116 46.00 524.00 0.00 62.94 62.94687 116 46.00 525.00 0.00 63.06 63.06688 116 46.00 526.00 0.00 63.18 63.18689 116 46.00 527.00 0.00 63.30 63.30690 116 46.00 528.00 0.00 63.42 63.42

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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 H

691 116 46.00 529.00 0.00 63.54 63.54692 116 46.00 530.00 0.00 63.66 63.66693 116 46.00 531.00 0.00 63.78 63.78694 116 46.00 532.00 0.00 63.90 63.90695 116 46.00 533.00 0.00 64.02 64.02

696 116 46.00 534.00 0.00 64.14 64.14697 116 46.00 535.00 0.00 64.26 64.26698 116 46.00 536.00 0.00 64.38 64.38699 116 46.00 537.00 0.00 64.50 64.50700 116 46.00 538.00 0.00 64.62 64.62

701 116 46.00 539.00 0.00 64.74 64.74702 116 46.00 540.00 0.00 64.86 64.86703 116 46.00 541.00 0.00 64.98 64.98704 116 46.00 542.00 0.00 65.10 65.10705 116 46.00 543.00 0.00 65.22 65.22

706 116 46.00 544.00 0.00 65.34 65.34707 116 46.00 545.00 0.00 65.46 65.46708 116 46.00 546.00 0.00 65.58 65.58709 116 46.00 547.00 0.00 65.70 65.70710 116 46.00 548.00 0.00 65.82 65.82

711 116 46.00 549.00 0.00 65.94 65.94712 116 46.00 550.00 0.00 66.06 66.06713 116 46.00 551.00 0.00 66.18 66.18714 116 46.00 552.00 0.00 66.30 66.30715 116 46.00 553.00 0.00 66.42 66.42

716 116 46.00 554.00 0.00 66.54 66.54717 116 46.00 555.00 0.00 66.66 66.66718 116 46.00 556.00 0.00 66.78 66.78719 116 46.00 557.00 0.00 66.90 66.90720 116 46.00 558.00 0.00 67.02 67.02

721 116 46.00 559.00 0.00 67.14 67.14722 116 46.00 560.00 0.00 67.26 67.26723 116 46.00 561.00 0.00 67.38 67.38724 116 46.00 562.00 0.00 67.50 67.50725 116 46.00 563.00 0.00 67.62 67.62

726 116 46.00 564.00 0.00 67.74 67.74727 116 46.00 565.00 0.00 67.86 67.86728 116 46.00 566.00 0.00 67.98 67.98729 116 46.00 567.00 0.00 68.10 68.10730 116 46.00 568.00 0.00 68.22 68.22

731 116 46.00 569.00 0.00 68.34 68.34732 116 46.00 570.00 0.00 68.46 68.46733 116 46.00 571.00 0.00 68.58 68.58734 116 46.00 572.00 0.00 68.70 68.70735 116 46.00 573.00 0.00 68.82 68.82

736 116 46.00 574.00 0.00 68.94 68.94737 116 46.00 575.00 0.00 69.06 69.06738 116 46.00 576.00 0.00 69.18 69.18739 116 46.00 577.00 0.00 69.30 69.30740 116 46.00 578.00 0.00 69.42 69.42

741 116 46.00 579.00 0.00 69.54 69.54742 116 46.00 580.00 0.00 69.66 69.66743 116 46.00 581.00 0.00 69.78 69.78744 116 46.00 582.00 0.00 69.90 69.90745 116 46.00 583.00 0.00 70.02 70.02

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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 HWeekly table

746 116 46.00 584.00 0.00 70.14 70.14747 116 46.00 585.00 0.00 70.26 70.26748 116 46.00 586.00 0.00 70.38 70.38749 116 46.00 587.00 0.00 70.50 70.50750 116 46.00 588.00 0.00 70.62 70.62

751 116 46.00 589.00 0.00 70.74 70.74752 116 46.00 590.00 0.00 70.86 70.86753 116 46.00 591.00 0.00 70.98 70.98754 116 46.00 592.00 0.00 71.10 71.10755 116 46.00 593.00 0.00 71.22 71.22

756 116 46.00 594.00 0.00 71.34 71.34757 116 46.00 595.00 0.00 71.46 71.46758 116 46.00 596.00 0.00 71.58 71.58759 116 46.00 597.00 0.00 71.70 71.70760 116 46.00 598.00 0.00 71.82 71.82

761 116 46.00 599.00 0.00 71.94 71.94762 116 46.00 600.00 0.00 72.06 72.06763 116 46.00 601.00 0.00 72.18 72.18764 116 46.00 602.00 0.00 72.30 72.30765 116 46.00 603.00 0.00 72.42 72.42

766 116 46.00 604.00 0.00 72.54 72.54767 116 46.00 605.00 0.00 72.66 72.66768 116 46.00 606.00 0.00 72.78 72.78769 116 46.00 607.00 0.00 72.90 72.90770 116 46.00 608.00 0.00 73.02 73.02

771 116 46.00 609.00 0.00 73.14 73.14772 116 46.00 610.00 0.00 73.26 73.26773 116 46.00 611.00 0.00 73.38 73.38774 116 46.00 612.00 0.00 73.50 73.50775 116 46.00 613.00 0.00 73.62 73.62

776 116 46.00 614.00 0.00 73.74 73.74777 116 46.00 615.00 0.00 73.86 73.86778 116 46.00 616.00 0.00 73.98 73.98779 116 46.00 617.00 0.00 74.10 74.10780 116 46.00 618.00 0.00 74.22 74.22

781 116 46.00 619.00 0.00 74.34 74.34782 116 46.00 620.00 0.00 74.46 74.46783 116 46.00 621.00 0.00 74.58 74.58784 116 46.00 622.00 0.00 74.70 74.70785 116 46.00 623.00 0.00 74.82 74.82

786 116 46.00 624.00 0.00 74.94 74.94787 116 46.00 625.00 0.00 75.06 75.06788 116 46.00 626.00 0.00 75.18 75.18789 116 46.00 627.00 0.00 75.30 75.30790 116 46.00 628.00 0.00 75.42 75.42

791 116 46.00 629.00 0.00 75.54 75.54792 116 46.00 630.00 0.00 75.66 75.66793 116 46.00 631.00 0.00 75.78 75.78794 116 46.00 632.00 0.00 75.90 75.90795 116 46.00 633.00 0.00 76.02 76.02

796 116 46.00 634.00 0.00 76.14 76.14797 116 46.00 635.00 0.00 76.26 76.26798 116 46.00 636.00 0.00 76.38 76.38799 116 46.00 637.00 0.00 76.50 76.50800 116 46.00 638.00 0.00 76.62 76.62

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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

Table letter H Weekly table

801 116 46.00 639.00 0.00 76.74 76.74802 116 46.00 640.00 0.00 76.86 76.86803 116 46.00 641.00 0.00 76.98 76.98804 116 46.00 642.00 0.00 77.10 77.10805 116 46.00 643.00 0.00 77.22 77.22

806 116 46.00 644.00 0.00 77.34 77.34807 116 46.00 645.00 0.00 77.46 77.46808 116 46.00 646.00 0.00 77.58 77.58809 116 46.00 647.00 0.00 77.70 77.70810 116 46.00 648.00 0.00 77.82 77.82

811 116 46.00 649.00 0.00 77.94 77.94812 116 46.00 650.00 0.00 78.06 78.06813 116 46.00 651.00 0.00 78.18 78.18814 116 46.00 652.00 0.00 78.30 78.30815 116 46.00 653.00 0.00 78.42 78.42

816 116 46.00 654.00 0.00 78.54 78.54817 116 46.00 655.00 0.00 78.66 78.66818 116 46.00 656.00 0.00 78.78 78.78819 116 46.00 657.00 0.00 78.90 78.90820 116 46.00 658.00 0.00 79.02 79.02

821 116 46.00 659.00 0.00 79.14 79.14822 116 46.00 660.00 0.00 79.26 79.26823 116 46.00 661.00 0.00 79.38 79.38824 116 46.00 662.00 0.00 79.50 79.50825 116 46.00 663.00 0.00 79.62 79.62

826 116 46.00 664.00 0.00 79.74 79.74827 116 46.00 665.00 0.00 79.86 79.86828 116 46.00 666.00 0.00 79.98 79.98829 116 46.00 667.00 0.00 80.10 80.10830 116 46.00 668.00 0.00 80.22 80.22

831 116 46.00 669.00 0.00 80.34 80.34832 116 46.00 670.00 0.00 80.46 80.46833 116 46.00 671.00 0.00 80.58 80.58834 116 46.00 672.00 0.00 80.70 80.70835 116 46.00 673.00 0.00 80.82 80.82

836 116 46.00 674.00 0.00 80.94 80.94837 116 46.00 675.00 0.00 81.06 81.06838 116 46.00 676.00 0.00 81.18 81.18839 116 46.00 677.00 0.00 81.30 81.30840 116 46.00 678.00 0.00 81.42 81.42

841 116 46.00 679.00 0.00 81.54 81.54842 116 46.00 680.00 0.00 81.66 81.66843 116 46.00 681.00 0.00 81.78 81.78844 116 46.00 682.00 0.00 81.90 81.90845 116 46.00 683.00 0.00 82.02 82.02

846 116 46.00 684.00 0.00 82.14 82.14847 116 46.00 685.00 0.00 82.26 82.26848 116 46.00 686.00 0.00 82.38 82.38849 116 46.00 687.00 0.00 82.50 82.50850 116 46.00 688.00 0.00 82.62 82.62

851 116 46.00 689.00 0.00 82.74 82.74852 116 46.00 690.00 0.00 82.86 82.86853 116 46.00 691.00 0.00 82.98 82.98854 116 46.00 692.00 0.00 83.10 83.10855 116 46.00 693.00 0.00 83.22 83.22

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Page 53

Table letter HWeekly table

856 116 46.00 694.00 0.00 83.34 83.34857 116 46.00 695.00 0.00 83.46 83.46858 116 46.00 696.00 0.00 83.58 83.58859 116 46.00 697.00 0.00 83.70 83.70860 116 46.00 698.00 0.00 83.82 83.82

861 116 46.00 699.00 0.00 83.94 83.94862 116 46.00 700.00 0.00 84.06 84.06863 116 46.00 701.00 0.00 84.18 84.18864 116 46.00 702.00 0.00 84.30 84.30865 116 46.00 703.00 0.00 84.42 84.42

866 116 46.00 704.00 0.00 84.54 84.54867 116 46.00 705.00 0.00 84.66 84.66868 116 46.00 706.00 0.00 84.78 84.78869 116 46.00 707.00 0.00 84.90 84.90870 116 46.00 708.00 0.00 85.02 85.02

871 116 46.00 709.00 0.00 85.14 85.14872 116 46.00 710.00 0.00 85.26 85.26873 116 46.00 711.00 0.00 85.38 85.38874 116 46.00 712.00 0.00 85.50 85.50875 116 46.00 713.00 0.00 85.62 85.62

876 116 46.00 714.00 0.00 85.74 85.74877 116 46.00 715.00 0.00 85.86 85.86878 116 46.00 716.00 0.00 85.98 85.98879 116 46.00 717.00 0.00 86.10 86.10880 116 46.00 718.00 0.00 86.22 86.22

881 116 46.00 719.00 0.00 86.34 86.34882 116 46.00 720.00 0.00 86.46 86.46883 116 46.00 721.00 0.00 86.58 86.58884 116 46.00 722.00 0.00 86.70 86.70885 116 46.00 723.00 0.00 86.82 86.82

886 116 46.00 724.00 0.00 86.94 86.94887 116 46.00 725.00 0.00 87.06 87.06888 116 46.00 726.00 0.00 87.18 87.18889 116 46.00 727.00 0.00 87.30 87.30890 116 46.00 728.00 0.00 87.42 87.42

891 116 46.00 729.00 0.00 87.54 87.54892 116 46.00 730.00 0.00 87.60 87.60

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £892, go to page 163.

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Page 54

Table letter HMonthly table for standard rate NICs for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £502.99

No NICs liability, make no entries on form RT11

503 503 0.00 0.00 0.00 0.00 0.00507 503 4.00 0.00 0.00 0.00 0.00511 503 8.00 0.00 0.00 0.00 0.00515 503 12.00 0.00 0.00 0.00 0.00519 503 16.00 0.00 0.00 0.00 0.00

523 503 20.00 0.00 0.00 0.00 0.00527 503 24.00 0.00 0.00 0.00 0.00531 503 28.00 0.00 0.00 0.00 0.00535 503 32.00 0.00 0.00 0.00 0.00539 503 36.00 0.00 0.00 0.00 0.00

543 503 40.00 0.00 0.00 0.00 0.00547 503 44.00 0.00 0.00 0.00 0.00551 503 48.00 0.00 0.00 0.00 0.00555 503 52.00 0.00 0.00 0.00 0.00559 503 56.00 0.00 0.00 0.00 0.00

563 503 60.00 0.00 0.00 0.00 0.00567 503 64.00 0.00 0.00 0.00 0.00571 503 68.00 0.00 0.00 0.00 0.00575 503 72.00 0.00 0.00 0.00 0.00579 503 76.00 0.00 0.00 0.00 0.00

583 503 80.00 0.00 0.00 0.00 0.00587 503 84.00 0.00 0.00 0.00 0.00591 503 88.00 0.00 0.00 0.00 0.00595 503 92.00 0.00 0.00 0.00 0.00599 503 96.00 0.00 0.00 0.00 0.00

Use this table for employees who are apprentices on an Approved Apprenticeship scheme and aged under 25.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are under the age of 21 unless they are on an Approved Apprenticeship scheme (see Table letter M)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘H’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL and UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

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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 HMonthly table

603 503 100.00 0.00 0.00 0.00 0.00607 503 104.00 0.00 0.00 0.00 0.00611 503 108.00 0.00 0.00 0.00 0.00615 503 112.00 0.00 0.00 0.00 0.00619 503 116.00 0.00 0.00 0.00 0.00

623 503 120.00 0.00 0.00 0.00 0.00627 503 124.00 0.00 0.00 0.00 0.00631 503 128.00 0.00 0.00 0.00 0.00635 503 132.00 0.00 0.00 0.00 0.00639 503 136.00 0.00 0.00 0.00 0.00

643 503 140.00 0.00 0.00 0.00 0.00647 503 144.00 0.00 0.00 0.00 0.00651 503 148.00 0.00 0.00 0.00 0.00655 503 152.00 0.00 0.00 0.00 0.00659 503 156.00 0.00 0.00 0.00 0.00

663 503 160.00 0.00 0.00 0.00 0.00667 503 164.00 0.00 0.00 0.00 0.00671 503 168.00 0.00 0.00 0.00 0.00675 503 172.00 0.00 0.00 0.00 0.00679 503 176.00 0.00 0.00 0.00 0.00

683 503 180.00 0.00 0.00 0.00 0.00687 503 184.00 0.00 0.00 0.00 0.00691 503 188.00 0.00 0.00 0.00 0.00695 503 192.00 0.00 0.00 0.00 0.00699 503 196.00 0.00 0.00 0.00 0.00

702 503 199.00 0.00 0.00 0.00 0.00703 503 199.00 1.00 0.00 0.36 0.36707 503 199.00 5.00 0.00 0.84 0.84711 503 199.00 9.00 0.00 1.32 1.32715 503 199.00 13.00 0.00 1.80 1.80

719 503 199.00 17.00 0.00 2.28 2.28723 503 199.00 21.00 0.00 2.76 2.76727 503 199.00 25.00 0.00 3.24 3.24731 503 199.00 29.00 0.00 3.72 3.72735 503 199.00 33.00 0.00 4.20 4.20

739 503 199.00 37.00 0.00 4.68 4.68743 503 199.00 41.00 0.00 5.16 5.16747 503 199.00 45.00 0.00 5.64 5.64751 503 199.00 49.00 0.00 6.12 6.12755 503 199.00 53.00 0.00 6.60 6.60

759 503 199.00 57.00 0.00 7.08 7.08763 503 199.00 61.00 0.00 7.56 7.56767 503 199.00 65.00 0.00 8.04 8.04771 503 199.00 69.00 0.00 8.52 8.52775 503 199.00 73.00 0.00 9.00 9.00

779 503 199.00 77.00 0.00 9.48 9.48783 503 199.00 81.00 0.00 9.96 9.96787 503 199.00 85.00 0.00 10.44 10.44791 503 199.00 89.00 0.00 10.92 10.92795 503 199.00 93.00 0.00 11.40 11.40

799 503 199.00 97.00 0.00 11.88 11.88803 503 199.00 101.00 0.00 12.36 12.36807 503 199.00 105.00 0.00 12.84 12.84811 503 199.00 109.00 0.00 13.32 13.32815 503 199.00 113.00 0.00 13.80 13.80

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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

Monthly tableTable letter H

819 503 199.00 117.00 0.00 14.28 14.28823 503 199.00 121.00 0.00 14.76 14.76827 503 199.00 125.00 0.00 15.24 15.24831 503 199.00 129.00 0.00 15.72 15.72835 503 199.00 133.00 0.00 16.20 16.20

839 503 199.00 137.00 0.00 16.68 16.68843 503 199.00 141.00 0.00 17.16 17.16847 503 199.00 145.00 0.00 17.64 17.64851 503 199.00 149.00 0.00 18.12 18.12855 503 199.00 153.00 0.00 18.60 18.60

859 503 199.00 157.00 0.00 19.08 19.08863 503 199.00 161.00 0.00 19.56 19.56867 503 199.00 165.00 0.00 20.04 20.04871 503 199.00 169.00 0.00 20.52 20.52875 503 199.00 173.00 0.00 21.00 21.00

879 503 199.00 177.00 0.00 21.48 21.48883 503 199.00 181.00 0.00 21.96 21.96887 503 199.00 185.00 0.00 22.44 22.44891 503 199.00 189.00 0.00 22.92 22.92895 503 199.00 193.00 0.00 23.40 23.40

899 503 199.00 197.00 0.00 23.88 23.88903 503 199.00 201.00 0.00 24.36 24.36907 503 199.00 205.00 0.00 24.84 24.84911 503 199.00 209.00 0.00 25.32 25.32915 503 199.00 213.00 0.00 25.80 25.80

919 503 199.00 217.00 0.00 26.28 26.28923 503 199.00 221.00 0.00 26.76 26.76927 503 199.00 225.00 0.00 27.24 27.24931 503 199.00 229.00 0.00 27.72 27.72935 503 199.00 233.00 0.00 28.20 28.20

939 503 199.00 237.00 0.00 28.68 28.68943 503 199.00 241.00 0.00 29.16 29.16947 503 199.00 245.00 0.00 29.64 29.64951 503 199.00 249.00 0.00 30.12 30.12955 503 199.00 253.00 0.00 30.60 30.60

959 503 199.00 257.00 0.00 31.08 31.08963 503 199.00 261.00 0.00 31.56 31.56967 503 199.00 265.00 0.00 32.04 32.04971 503 199.00 269.00 0.00 32.52 32.52975 503 199.00 273.00 0.00 33.00 33.00

979 503 199.00 277.00 0.00 33.48 33.48983 503 199.00 281.00 0.00 33.96 33.96987 503 199.00 285.00 0.00 34.44 34.44991 503 199.00 289.00 0.00 34.92 34.92995 503 199.00 293.00 0.00 35.40 35.40

999 503 199.00 297.00 0.00 35.88 35.881003 503 199.00 301.00 0.00 36.36 36.361007 503 199.00 305.00 0.00 36.84 36.841011 503 199.00 309.00 0.00 37.32 37.321015 503 199.00 313.00 0.00 37.80 37.80

1019 503 199.00 317.00 0.00 38.28 38.281023 503 199.00 321.00 0.00 38.76 38.761027 503 199.00 325.00 0.00 39.24 39.241031 503 199.00 329.00 0.00 39.72 39.721035 503 199.00 333.00 0.00 40.20 40.20

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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 HMonthly table

1039 503 199.00 337.00 0.00 40.68 40.681043 503 199.00 341.00 0.00 41.16 41.161047 503 199.00 345.00 0.00 41.64 41.641051 503 199.00 349.00 0.00 42.12 42.121055 503 199.00 353.00 0.00 42.60 42.60

1059 503 199.00 357.00 0.00 43.08 43.081063 503 199.00 361.00 0.00 43.56 43.561067 503 199.00 365.00 0.00 44.04 44.041071 503 199.00 369.00 0.00 44.52 44.521075 503 199.00 373.00 0.00 45.00 45.00

1079 503 199.00 377.00 0.00 45.48 45.481083 503 199.00 381.00 0.00 45.96 45.961087 503 199.00 385.00 0.00 46.44 46.441091 503 199.00 389.00 0.00 46.92 46.921095 503 199.00 393.00 0.00 47.40 47.40

1099 503 199.00 397.00 0.00 47.88 47.881103 503 199.00 401.00 0.00 48.36 48.361107 503 199.00 405.00 0.00 48.84 48.841111 503 199.00 409.00 0.00 49.32 49.321115 503 199.00 413.00 0.00 49.80 49.80

1119 503 199.00 417.00 0.00 50.28 50.281123 503 199.00 421.00 0.00 50.76 50.761127 503 199.00 425.00 0.00 51.24 51.241131 503 199.00 429.00 0.00 51.72 51.721135 503 199.00 433.00 0.00 52.20 52.20

1139 503 199.00 437.00 0.00 52.68 52.681143 503 199.00 441.00 0.00 53.16 53.161147 503 199.00 445.00 0.00 53.64 53.641151 503 199.00 449.00 0.00 54.12 54.121155 503 199.00 453.00 0.00 54.60 54.60

1159 503 199.00 457.00 0.00 55.08 55.081163 503 199.00 461.00 0.00 55.56 55.561167 503 199.00 465.00 0.00 56.04 56.041171 503 199.00 469.00 0.00 56.52 56.521175 503 199.00 473.00 0.00 57.00 57.00

1179 503 199.00 477.00 0.00 57.48 57.481183 503 199.00 481.00 0.00 57.96 57.961187 503 199.00 485.00 0.00 58.44 58.441191 503 199.00 489.00 0.00 58.92 58.921195 503 199.00 493.00 0.00 59.40 59.40

1199 503 199.00 497.00 0.00 59.88 59.881203 503 199.00 501.00 0.00 60.36 60.361207 503 199.00 505.00 0.00 60.84 60.841211 503 199.00 509.00 0.00 61.32 61.321215 503 199.00 513.00 0.00 61.80 61.80

1219 503 199.00 517.00 0.00 62.28 62.281223 503 199.00 521.00 0.00 62.76 62.761227 503 199.00 525.00 0.00 63.24 63.241231 503 199.00 529.00 0.00 63.72 63.721235 503 199.00 533.00 0.00 64.20 64.20

1239 503 199.00 537.00 0.00 64.68 64.681243 503 199.00 541.00 0.00 65.16 65.161247 503 199.00 545.00 0.00 65.64 65.641251 503 199.00 549.00 0.00 66.12 66.121255 503 199.00 553.00 0.00 66.60 66.60

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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

Monthly tableTable letter H

1259 503 199.00 557.00 0.00 67.08 67.081263 503 199.00 561.00 0.00 67.56 67.561267 503 199.00 565.00 0.00 68.04 68.041271 503 199.00 569.00 0.00 68.52 68.521275 503 199.00 573.00 0.00 69.00 69.00

1279 503 199.00 577.00 0.00 69.48 69.481283 503 199.00 581.00 0.00 69.96 69.961287 503 199.00 585.00 0.00 70.44 70.441291 503 199.00 589.00 0.00 70.92 70.921295 503 199.00 593.00 0.00 71.40 71.40

1299 503 199.00 597.00 0.00 71.88 71.881303 503 199.00 601.00 0.00 72.36 72.361307 503 199.00 605.00 0.00 72.84 72.841311 503 199.00 609.00 0.00 73.32 73.321315 503 199.00 613.00 0.00 73.80 73.80

1319 503 199.00 617.00 0.00 74.28 74.281323 503 199.00 621.00 0.00 74.76 74.761327 503 199.00 625.00 0.00 75.24 75.241331 503 199.00 629.00 0.00 75.72 75.721335 503 199.00 633.00 0.00 76.20 76.20

1339 503 199.00 637.00 0.00 76.68 76.681343 503 199.00 641.00 0.00 77.16 77.161347 503 199.00 645.00 0.00 77.64 77.641351 503 199.00 649.00 0.00 78.12 78.121355 503 199.00 653.00 0.00 78.60 78.60

1359 503 199.00 657.00 0.00 79.08 79.081363 503 199.00 661.00 0.00 79.56 79.561367 503 199.00 665.00 0.00 80.04 80.041371 503 199.00 669.00 0.00 80.52 80.521375 503 199.00 673.00 0.00 81.00 81.00

1379 503 199.00 677.00 0.00 81.48 81.481383 503 199.00 681.00 0.00 81.96 81.961387 503 199.00 685.00 0.00 82.44 82.441391 503 199.00 689.00 0.00 82.92 82.921395 503 199.00 693.00 0.00 83.40 83.40

1399 503 199.00 697.00 0.00 83.88 83.881403 503 199.00 701.00 0.00 84.36 84.361407 503 199.00 705.00 0.00 84.84 84.841411 503 199.00 709.00 0.00 85.32 85.321415 503 199.00 713.00 0.00 85.80 85.80

1419 503 199.00 717.00 0.00 86.28 86.281423 503 199.00 721.00 0.00 86.76 86.761427 503 199.00 725.00 0.00 87.24 87.241431 503 199.00 729.00 0.00 87.72 87.721435 503 199.00 733.00 0.00 88.20 88.20

1439 503 199.00 737.00 0.00 88.68 88.681443 503 199.00 741.00 0.00 89.16 89.161447 503 199.00 745.00 0.00 89.64 89.641451 503 199.00 749.00 0.00 90.12 90.121455 503 199.00 753.00 0.00 90.60 90.60

1459 503 199.00 757.00 0.00 91.08 91.081463 503 199.00 761.00 0.00 91.56 91.561467 503 199.00 765.00 0.00 92.04 92.041471 503 199.00 769.00 0.00 92.52 92.521475 503 199.00 773.00 0.00 93.00 93.00

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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

Table letter HMonthly table

1479 503 199.00 777.00 0.00 93.48 93.481483 503 199.00 781.00 0.00 93.96 93.961487 503 199.00 785.00 0.00 94.44 94.441491 503 199.00 789.00 0.00 94.92 94.921495 503 199.00 793.00 0.00 95.40 95.40

1499 503 199.00 797.00 0.00 95.88 95.881503 503 199.00 801.00 0.00 96.36 96.361507 503 199.00 805.00 0.00 96.84 96.841511 503 199.00 809.00 0.00 97.32 97.321515 503 199.00 813.00 0.00 97.80 97.80

1519 503 199.00 817.00 0.00 98.28 98.281523 503 199.00 821.00 0.00 98.76 98.761527 503 199.00 825.00 0.00 99.24 99.241531 503 199.00 829.00 0.00 99.72 99.721535 503 199.00 833.00 0.00 100.20 100.20

1539 503 199.00 837.00 0.00 100.68 100.681543 503 199.00 841.00 0.00 101.16 101.161547 503 199.00 845.00 0.00 101.64 101.641551 503 199.00 849.00 0.00 102.12 102.121555 503 199.00 853.00 0.00 102.60 102.60

1559 503 199.00 857.00 0.00 103.08 103.081563 503 199.00 861.00 0.00 103.56 103.561567 503 199.00 865.00 0.00 104.04 104.041571 503 199.00 869.00 0.00 104.52 104.521575 503 199.00 873.00 0.00 105.00 105.00

1579 503 199.00 877.00 0.00 105.48 105.481583 503 199.00 881.00 0.00 105.96 105.961587 503 199.00 885.00 0.00 106.44 106.441591 503 199.00 889.00 0.00 106.92 106.921595 503 199.00 893.00 0.00 107.40 107.40

1599 503 199.00 897.00 0.00 107.88 107.881603 503 199.00 901.00 0.00 108.36 108.361607 503 199.00 905.00 0.00 108.84 108.841611 503 199.00 909.00 0.00 109.32 109.321615 503 199.00 913.00 0.00 109.80 109.80

1619 503 199.00 917.00 0.00 110.28 110.281623 503 199.00 921.00 0.00 110.76 110.761627 503 199.00 925.00 0.00 111.24 111.241631 503 199.00 929.00 0.00 111.72 111.721635 503 199.00 933.00 0.00 112.20 112.20

1639 503 199.00 937.00 0.00 112.68 112.681643 503 199.00 941.00 0.00 113.16 113.161647 503 199.00 945.00 0.00 113.64 113.641651 503 199.00 949.00 0.00 114.12 114.121655 503 199.00 953.00 0.00 114.60 114.60

1659 503 199.00 957.00 0.00 115.08 115.081663 503 199.00 961.00 0.00 115.56 115.561667 503 199.00 965.00 0.00 116.04 116.041671 503 199.00 969.00 0.00 116.52 116.521675 503 199.00 973.00 0.00 117.00 117.00

1679 503 199.00 977.00 0.00 117.48 117.481683 503 199.00 981.00 0.00 117.96 117.961687 503 199.00 985.00 0.00 118.44 118.441691 503 199.00 989.00 0.00 118.92 118.921695 503 199.00 993.00 0.00 119.40 119.40

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

1699 503 199.00 997.00 0.00 119.88 119.881703 503 199.00 1001.00 0.00 120.36 120.361707 503 199.00 1005.00 0.00 120.84 120.841711 503 199.00 1009.00 0.00 121.32 121.321715 503 199.00 1013.00 0.00 121.80 121.80

1719 503 199.00 1017.00 0.00 122.28 122.281723 503 199.00 1021.00 0.00 122.76 122.761727 503 199.00 1025.00 0.00 123.24 123.241731 503 199.00 1029.00 0.00 123.72 123.721735 503 199.00 1033.00 0.00 124.20 124.20

1739 503 199.00 1037.00 0.00 124.68 124.681743 503 199.00 1041.00 0.00 125.16 125.161747 503 199.00 1045.00 0.00 125.64 125.641751 503 199.00 1049.00 0.00 126.12 126.121755 503 199.00 1053.00 0.00 126.60 126.60

1759 503 199.00 1057.00 0.00 127.08 127.081763 503 199.00 1061.00 0.00 127.56 127.561767 503 199.00 1065.00 0.00 128.04 128.041771 503 199.00 1069.00 0.00 128.52 128.521775 503 199.00 1073.00 0.00 129.00 129.00

1779 503 199.00 1077.00 0.00 129.48 129.481783 503 199.00 1081.00 0.00 129.96 129.961787 503 199.00 1085.00 0.00 130.44 130.441791 503 199.00 1089.00 0.00 130.92 130.921795 503 199.00 1093.00 0.00 131.40 131.40

1799 503 199.00 1097.00 0.00 131.88 131.881803 503 199.00 1101.00 0.00 132.36 132.361807 503 199.00 1105.00 0.00 132.84 132.841811 503 199.00 1109.00 0.00 133.32 133.321815 503 199.00 1113.00 0.00 133.80 133.80

1819 503 199.00 1117.00 0.00 134.28 134.281823 503 199.00 1121.00 0.00 134.76 134.761827 503 199.00 1125.00 0.00 135.24 135.241831 503 199.00 1129.00 0.00 135.72 135.721835 503 199.00 1133.00 0.00 136.20 136.20

1839 503 199.00 1137.00 0.00 136.68 136.681843 503 199.00 1141.00 0.00 137.16 137.161847 503 199.00 1145.00 0.00 137.64 137.641851 503 199.00 1149.00 0.00 138.12 138.121855 503 199.00 1153.00 0.00 138.60 138.60

1859 503 199.00 1157.00 0.00 139.08 139.081863 503 199.00 1161.00 0.00 139.56 139.561867 503 199.00 1165.00 0.00 140.04 140.041871 503 199.00 1169.00 0.00 140.52 140.521875 503 199.00 1173.00 0.00 141.00 141.00

1879 503 199.00 1177.00 0.00 141.48 141.481883 503 199.00 1181.00 0.00 141.96 141.961887 503 199.00 1185.00 0.00 142.44 142.441891 503 199.00 1189.00 0.00 142.92 142.921895 503 199.00 1193.00 0.00 143.40 143.40

1899 503 199.00 1197.00 0.00 143.88 143.881903 503 199.00 1201.00 0.00 144.36 144.361907 503 199.00 1205.00 0.00 144.84 144.841911 503 199.00 1209.00 0.00 145.32 145.321915 503 199.00 1213.00 0.00 145.80 145.80

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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 HMonthly table

1919 503 199.00 1217.00 0.00 146.28 146.281923 503 199.00 1221.00 0.00 146.76 146.761927 503 199.00 1225.00 0.00 147.24 147.241931 503 199.00 1229.00 0.00 147.72 147.721935 503 199.00 1233.00 0.00 148.20 148.20

1939 503 199.00 1237.00 0.00 148.68 148.681943 503 199.00 1241.00 0.00 149.16 149.161947 503 199.00 1245.00 0.00 149.64 149.641951 503 199.00 1249.00 0.00 150.12 150.121955 503 199.00 1253.00 0.00 150.60 150.60

1959 503 199.00 1257.00 0.00 151.08 151.081963 503 199.00 1261.00 0.00 151.56 151.561967 503 199.00 1265.00 0.00 152.04 152.041971 503 199.00 1269.00 0.00 152.52 152.521975 503 199.00 1273.00 0.00 153.00 153.00

1979 503 199.00 1277.00 0.00 153.48 153.481983 503 199.00 1281.00 0.00 153.96 153.961987 503 199.00 1285.00 0.00 154.44 154.441991 503 199.00 1289.00 0.00 154.92 154.921995 503 199.00 1293.00 0.00 155.40 155.40

1999 503 199.00 1297.00 0.00 155.88 155.882003 503 199.00 1301.00 0.00 156.36 156.362007 503 199.00 1305.00 0.00 156.84 156.842011 503 199.00 1309.00 0.00 157.32 157.322015 503 199.00 1313.00 0.00 157.80 157.80

2019 503 199.00 1317.00 0.00 158.28 158.282023 503 199.00 1321.00 0.00 158.76 158.762027 503 199.00 1325.00 0.00 159.24 159.242031 503 199.00 1329.00 0.00 159.72 159.722035 503 199.00 1333.00 0.00 160.20 160.20

2039 503 199.00 1337.00 0.00 160.68 160.682043 503 199.00 1341.00 0.00 161.16 161.162047 503 199.00 1345.00 0.00 161.64 161.642051 503 199.00 1349.00 0.00 162.12 162.122055 503 199.00 1353.00 0.00 162.60 162.60

2059 503 199.00 1357.00 0.00 163.08 163.082063 503 199.00 1361.00 0.00 163.56 163.562067 503 199.00 1365.00 0.00 164.04 164.042071 503 199.00 1369.00 0.00 164.52 164.522075 503 199.00 1373.00 0.00 165.00 165.00

2079 503 199.00 1377.00 0.00 165.48 165.482083 503 199.00 1381.00 0.00 165.96 165.962087 503 199.00 1385.00 0.00 166.44 166.442091 503 199.00 1389.00 0.00 166.92 166.922095 503 199.00 1393.00 0.00 167.40 167.40

2099 503 199.00 1397.00 0.00 167.88 167.882103 503 199.00 1401.00 0.00 168.36 168.362107 503 199.00 1405.00 0.00 168.84 168.842111 503 199.00 1409.00 0.00 169.32 169.322115 503 199.00 1413.00 0.00 169.80 169.80

2119 503 199.00 1417.00 0.00 170.28 170.282123 503 199.00 1421.00 0.00 170.76 170.762127 503 199.00 1425.00 0.00 171.24 171.242131 503 199.00 1429.00 0.00 171.72 171.722135 503 199.00 1433.00 0.00 172.20 172.20

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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 H

2139 503 199.00 1437.00 0.00 172.68 172.682143 503 199.00 1441.00 0.00 173.16 173.162147 503 199.00 1445.00 0.00 173.64 173.642151 503 199.00 1449.00 0.00 174.12 174.122155 503 199.00 1453.00 0.00 174.60 174.60

2159 503 199.00 1457.00 0.00 175.08 175.082163 503 199.00 1461.00 0.00 175.56 175.562167 503 199.00 1465.00 0.00 176.04 176.042171 503 199.00 1469.00 0.00 176.52 176.522175 503 199.00 1473.00 0.00 177.00 177.00

2179 503 199.00 1477.00 0.00 177.48 177.482183 503 199.00 1481.00 0.00 177.96 177.962187 503 199.00 1485.00 0.00 178.44 178.442191 503 199.00 1489.00 0.00 178.92 178.922195 503 199.00 1493.00 0.00 179.40 179.40

2199 503 199.00 1497.00 0.00 179.88 179.882203 503 199.00 1501.00 0.00 180.36 180.362207 503 199.00 1505.00 0.00 180.84 180.842211 503 199.00 1509.00 0.00 181.32 181.322215 503 199.00 1513.00 0.00 181.80 181.80

2219 503 199.00 1517.00 0.00 182.28 182.282223 503 199.00 1521.00 0.00 182.76 182.762227 503 199.00 1525.00 0.00 183.24 183.242231 503 199.00 1529.00 0.00 183.72 183.722235 503 199.00 1533.00 0.00 184.20 184.20

2239 503 199.00 1537.00 0.00 184.68 184.682243 503 199.00 1541.00 0.00 185.16 185.162247 503 199.00 1545.00 0.00 185.64 185.642251 503 199.00 1549.00 0.00 186.12 186.122255 503 199.00 1553.00 0.00 186.60 186.60

2259 503 199.00 1557.00 0.00 187.08 187.082263 503 199.00 1561.00 0.00 187.56 187.562267 503 199.00 1565.00 0.00 188.04 188.042271 503 199.00 1569.00 0.00 188.52 188.522275 503 199.00 1573.00 0.00 189.00 189.00

2279 503 199.00 1577.00 0.00 189.48 189.482283 503 199.00 1581.00 0.00 189.96 189.962287 503 199.00 1585.00 0.00 190.44 190.442291 503 199.00 1589.00 0.00 190.92 190.922295 503 199.00 1593.00 0.00 191.40 191.40

2299 503 199.00 1597.00 0.00 191.88 191.882303 503 199.00 1601.00 0.00 192.36 192.362307 503 199.00 1605.00 0.00 192.84 192.842311 503 199.00 1609.00 0.00 193.32 193.322315 503 199.00 1613.00 0.00 193.80 193.80

2319 503 199.00 1617.00 0.00 194.28 194.282323 503 199.00 1621.00 0.00 194.76 194.762327 503 199.00 1625.00 0.00 195.24 195.242331 503 199.00 1629.00 0.00 195.72 195.722335 503 199.00 1633.00 0.00 196.20 196.20

2339 503 199.00 1637.00 0.00 196.68 196.682343 503 199.00 1641.00 0.00 197.16 197.162347 503 199.00 1645.00 0.00 197.64 197.642351 503 199.00 1649.00 0.00 198.12 198.122355 503 199.00 1653.00 0.00 198.60 198.60

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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 HMonthly table

2359 503 199.00 1657.00 0.00 199.08 199.082363 503 199.00 1661.00 0.00 199.56 199.562367 503 199.00 1665.00 0.00 200.04 200.042371 503 199.00 1669.00 0.00 200.52 200.522375 503 199.00 1673.00 0.00 201.00 201.00

2379 503 199.00 1677.00 0.00 201.48 201.482383 503 199.00 1681.00 0.00 201.96 201.962387 503 199.00 1685.00 0.00 202.44 202.442391 503 199.00 1689.00 0.00 202.92 202.922395 503 199.00 1693.00 0.00 203.40 203.40

2399 503 199.00 1697.00 0.00 203.88 203.882403 503 199.00 1701.00 0.00 204.36 204.362407 503 199.00 1705.00 0.00 204.84 204.842411 503 199.00 1709.00 0.00 205.32 205.322415 503 199.00 1713.00 0.00 205.80 205.80

2419 503 199.00 1717.00 0.00 206.28 206.282423 503 199.00 1721.00 0.00 206.76 206.762427 503 199.00 1725.00 0.00 207.24 207.242431 503 199.00 1729.00 0.00 207.72 207.722435 503 199.00 1733.00 0.00 208.20 208.20

2439 503 199.00 1737.00 0.00 208.68 208.682443 503 199.00 1741.00 0.00 209.16 209.162447 503 199.00 1745.00 0.00 209.64 209.642451 503 199.00 1749.00 0.00 210.12 210.122455 503 199.00 1753.00 0.00 210.60 210.60

2459 503 199.00 1757.00 0.00 211.08 211.082463 503 199.00 1761.00 0.00 211.56 211.562467 503 199.00 1765.00 0.00 212.04 212.042471 503 199.00 1769.00 0.00 212.52 212.522475 503 199.00 1773.00 0.00 213.00 213.00

2479 503 199.00 1777.00 0.00 213.48 213.482483 503 199.00 1781.00 0.00 213.96 213.962487 503 199.00 1785.00 0.00 214.44 214.442491 503 199.00 1789.00 0.00 214.92 214.922495 503 199.00 1793.00 0.00 215.40 215.40

2499 503 199.00 1797.00 0.00 215.88 215.882503 503 199.00 1801.00 0.00 216.36 216.362507 503 199.00 1805.00 0.00 216.84 216.842511 503 199.00 1809.00 0.00 217.32 217.322515 503 199.00 1813.00 0.00 217.80 217.80

2519 503 199.00 1817.00 0.00 218.28 218.282523 503 199.00 1821.00 0.00 218.76 218.762527 503 199.00 1825.00 0.00 219.24 219.242531 503 199.00 1829.00 0.00 219.72 219.722535 503 199.00 1833.00 0.00 220.20 220.20

2539 503 199.00 1837.00 0.00 220.68 220.682543 503 199.00 1841.00 0.00 221.16 221.162547 503 199.00 1845.00 0.00 221.64 221.642551 503 199.00 1849.00 0.00 222.12 222.122555 503 199.00 1853.00 0.00 222.60 222.60

2559 503 199.00 1857.00 0.00 223.08 223.082563 503 199.00 1861.00 0.00 223.56 223.562567 503 199.00 1865.00 0.00 224.04 224.042571 503 199.00 1869.00 0.00 224.52 224.522575 503 199.00 1873.00 0.00 225.00 225.00

Page 66: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

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 H

2579 503 199.00 1877.00 0.00 225.48 225.482583 503 199.00 1881.00 0.00 225.96 225.962587 503 199.00 1885.00 0.00 226.44 226.442591 503 199.00 1889.00 0.00 226.92 226.922595 503 199.00 1893.00 0.00 227.40 227.40

2599 503 199.00 1897.00 0.00 227.88 227.882603 503 199.00 1901.00 0.00 228.36 228.362607 503 199.00 1905.00 0.00 228.84 228.842611 503 199.00 1909.00 0.00 229.32 229.322615 503 199.00 1913.00 0.00 229.80 229.80

2619 503 199.00 1917.00 0.00 230.28 230.282623 503 199.00 1921.00 0.00 230.76 230.762627 503 199.00 1925.00 0.00 231.24 231.242631 503 199.00 1929.00 0.00 231.72 231.722635 503 199.00 1933.00 0.00 232.20 232.20

2639 503 199.00 1937.00 0.00 232.68 232.682643 503 199.00 1941.00 0.00 233.16 233.162647 503 199.00 1945.00 0.00 233.64 233.642651 503 199.00 1949.00 0.00 234.12 234.122655 503 199.00 1953.00 0.00 234.60 234.60

2659 503 199.00 1957.00 0.00 235.08 235.082663 503 199.00 1961.00 0.00 235.56 235.562667 503 199.00 1965.00 0.00 236.04 236.042671 503 199.00 1969.00 0.00 236.52 236.522675 503 199.00 1973.00 0.00 237.00 237.00

2679 503 199.00 1977.00 0.00 237.48 237.482683 503 199.00 1981.00 0.00 237.96 237.962687 503 199.00 1985.00 0.00 238.44 238.442691 503 199.00 1989.00 0.00 238.92 238.922695 503 199.00 1993.00 0.00 239.40 239.40

2699 503 199.00 1997.00 0.00 239.88 239.882703 503 199.00 2001.00 0.00 240.36 240.362707 503 199.00 2005.00 0.00 240.84 240.842711 503 199.00 2009.00 0.00 241.32 241.322715 503 199.00 2013.00 0.00 241.80 241.80

2719 503 199.00 2017.00 0.00 242.28 242.282723 503 199.00 2021.00 0.00 242.76 242.762727 503 199.00 2025.00 0.00 243.24 243.242731 503 199.00 2029.00 0.00 243.72 243.722735 503 199.00 2033.00 0.00 244.20 244.20

2739 503 199.00 2037.00 0.00 244.68 244.682743 503 199.00 2041.00 0.00 245.16 245.162747 503 199.00 2045.00 0.00 245.64 245.642751 503 199.00 2049.00 0.00 246.12 246.122755 503 199.00 2053.00 0.00 246.60 246.60

2759 503 199.00 2057.00 0.00 247.08 247.082763 503 199.00 2061.00 0.00 247.56 247.562767 503 199.00 2065.00 0.00 248.04 248.042771 503 199.00 2069.00 0.00 248.52 248.522775 503 199.00 2073.00 0.00 249.00 249.00

2779 503 199.00 2077.00 0.00 249.48 249.482783 503 199.00 2081.00 0.00 249.96 249.962787 503 199.00 2085.00 0.00 250.44 250.442791 503 199.00 2089.00 0.00 250.92 250.922795 503 199.00 2093.00 0.00 251.40 251.40

Page 67: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Page 65

Table letter HMonthly table

2799 503 199.00 2097.00 0.00 251.88 251.882803 503 199.00 2101.00 0.00 252.36 252.362807 503 199.00 2105.00 0.00 252.84 252.842811 503 199.00 2109.00 0.00 253.32 253.322815 503 199.00 2113.00 0.00 253.80 253.80

2819 503 199.00 2117.00 0.00 254.28 254.282823 503 199.00 2121.00 0.00 254.76 254.762827 503 199.00 2125.00 0.00 255.24 255.242831 503 199.00 2129.00 0.00 255.72 255.722835 503 199.00 2133.00 0.00 256.20 256.20

2839 503 199.00 2137.00 0.00 256.68 256.682843 503 199.00 2141.00 0.00 257.16 257.162847 503 199.00 2145.00 0.00 257.64 257.642851 503 199.00 2149.00 0.00 258.12 258.122855 503 199.00 2153.00 0.00 258.60 258.60

2859 503 199.00 2157.00 0.00 259.08 259.082863 503 199.00 2161.00 0.00 259.56 259.562867 503 199.00 2165.00 0.00 260.04 260.042871 503 199.00 2169.00 0.00 260.52 260.522875 503 199.00 2173.00 0.00 261.00 261.00

2879 503 199.00 2177.00 0.00 261.48 261.482883 503 199.00 2181.00 0.00 261.96 261.962887 503 199.00 2185.00 0.00 262.44 262.442891 503 199.00 2189.00 0.00 262.92 262.922895 503 199.00 2193.00 0.00 263.40 263.40

2899 503 199.00 2197.00 0.00 263.88 263.882903 503 199.00 2201.00 0.00 264.36 264.362907 503 199.00 2205.00 0.00 264.84 264.842911 503 199.00 2209.00 0.00 265.32 265.322915 503 199.00 2213.00 0.00 265.80 265.80

2919 503 199.00 2217.00 0.00 266.28 266.282923 503 199.00 2221.00 0.00 266.76 266.762927 503 199.00 2225.00 0.00 267.24 267.242931 503 199.00 2229.00 0.00 267.72 267.722935 503 199.00 2233.00 0.00 268.20 268.20

2939 503 199.00 2237.00 0.00 268.68 268.682943 503 199.00 2241.00 0.00 269.16 269.162947 503 199.00 2245.00 0.00 269.64 269.642951 503 199.00 2249.00 0.00 270.12 270.122955 503 199.00 2253.00 0.00 270.60 270.60

2959 503 199.00 2257.00 0.00 271.08 271.082963 503 199.00 2261.00 0.00 271.56 271.562967 503 199.00 2265.00 0.00 272.04 272.042971 503 199.00 2269.00 0.00 272.52 272.522975 503 199.00 2273.00 0.00 273.00 273.00

2979 503 199.00 2277.00 0.00 273.48 273.482983 503 199.00 2281.00 0.00 273.96 273.962987 503 199.00 2285.00 0.00 274.44 274.442991 503 199.00 2289.00 0.00 274.92 274.922995 503 199.00 2293.00 0.00 275.40 275.40

2999 503 199.00 2297.00 0.00 275.88 275.883003 503 199.00 2301.00 0.00 276.36 276.363007 503 199.00 2305.00 0.00 276.84 276.843011 503 199.00 2309.00 0.00 277.32 277.323015 503 199.00 2313.00 0.00 277.80 277.80

Page 68: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Page 66

Monthly tableTable letter H

3019 503 199.00 2317.00 0.00 278.28 278.283023 503 199.00 2321.00 0.00 278.76 278.763027 503 199.00 2325.00 0.00 279.24 279.243031 503 199.00 2329.00 0.00 279.72 279.723035 503 199.00 2333.00 0.00 280.20 280.20

3039 503 199.00 2337.00 0.00 280.68 280.683043 503 199.00 2341.00 0.00 281.16 281.163047 503 199.00 2345.00 0.00 281.64 281.643051 503 199.00 2349.00 0.00 282.12 282.123055 503 199.00 2353.00 0.00 282.60 282.60

3059 503 199.00 2357.00 0.00 283.08 283.083063 503 199.00 2361.00 0.00 283.56 283.563067 503 199.00 2365.00 0.00 284.04 284.043071 503 199.00 2369.00 0.00 284.52 284.523075 503 199.00 2373.00 0.00 285.00 285.00

3079 503 199.00 2377.00 0.00 285.48 285.483083 503 199.00 2381.00 0.00 285.96 285.963087 503 199.00 2385.00 0.00 286.44 286.443091 503 199.00 2389.00 0.00 286.92 286.923095 503 199.00 2393.00 0.00 287.40 287.40

3099 503 199.00 2397.00 0.00 287.88 287.883103 503 199.00 2401.00 0.00 288.36 288.363107 503 199.00 2405.00 0.00 288.84 288.843111 503 199.00 2409.00 0.00 289.32 289.323115 503 199.00 2413.00 0.00 289.80 289.80

3119 503 199.00 2417.00 0.00 290.28 290.283123 503 199.00 2421.00 0.00 290.76 290.763127 503 199.00 2425.00 0.00 291.24 291.243131 503 199.00 2429.00 0.00 291.72 291.723135 503 199.00 2433.00 0.00 292.20 292.20

3139 503 199.00 2437.00 0.00 292.68 292.683143 503 199.00 2441.00 0.00 293.16 293.163147 503 199.00 2445.00 0.00 293.64 293.643151 503 199.00 2449.00 0.00 294.12 294.123155 503 199.00 2453.00 0.00 294.60 294.60

3159 503 199.00 2457.00 0.00 295.08 295.083163 503 199.00 2461.00 0.00 295.56 295.563167 503 199.00 2465.00 0.00 296.04 296.043171 503 199.00 2469.00 0.00 296.52 296.523175 503 199.00 2473.00 0.00 297.00 297.00

3179 503 199.00 2477.00 0.00 297.48 297.483183 503 199.00 2481.00 0.00 297.96 297.963187 503 199.00 2485.00 0.00 298.44 298.443191 503 199.00 2489.00 0.00 298.92 298.923195 503 199.00 2493.00 0.00 299.40 299.40

3199 503 199.00 2497.00 0.00 299.88 299.883203 503 199.00 2501.00 0.00 300.36 300.363207 503 199.00 2505.00 0.00 300.84 300.843211 503 199.00 2509.00 0.00 301.32 301.323215 503 199.00 2513.00 0.00 301.80 301.80

3219 503 199.00 2517.00 0.00 302.28 302.283223 503 199.00 2521.00 0.00 302.76 302.763227 503 199.00 2525.00 0.00 303.24 303.243231 503 199.00 2529.00 0.00 303.72 303.723235 503 199.00 2533.00 0.00 304.20 304.20

Page 69: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Page 67

Table letter HMonthly table

3239 503 199.00 2537.00 0.00 304.68 304.683243 503 199.00 2541.00 0.00 305.16 305.163247 503 199.00 2545.00 0.00 305.64 305.643251 503 199.00 2549.00 0.00 306.12 306.123255 503 199.00 2553.00 0.00 306.60 306.60

3259 503 199.00 2557.00 0.00 307.08 307.083263 503 199.00 2561.00 0.00 307.56 307.563267 503 199.00 2565.00 0.00 308.04 308.043271 503 199.00 2569.00 0.00 308.52 308.523275 503 199.00 2573.00 0.00 309.00 309.00

3279 503 199.00 2577.00 0.00 309.48 309.483283 503 199.00 2581.00 0.00 309.96 309.963287 503 199.00 2585.00 0.00 310.44 310.443291 503 199.00 2589.00 0.00 310.92 310.923295 503 199.00 2593.00 0.00 311.40 311.40

3299 503 199.00 2597.00 0.00 311.88 311.883303 503 199.00 2601.00 0.00 312.36 312.363307 503 199.00 2605.00 0.00 312.84 312.843311 503 199.00 2609.00 0.00 313.32 313.323315 503 199.00 2613.00 0.00 313.80 313.80

3319 503 199.00 2617.00 0.00 314.28 314.283323 503 199.00 2621.00 0.00 314.76 314.763327 503 199.00 2625.00 0.00 315.24 315.243331 503 199.00 2629.00 0.00 315.72 315.723335 503 199.00 2633.00 0.00 316.20 316.20

3339 503 199.00 2637.00 0.00 316.68 316.683343 503 199.00 2641.00 0.00 317.16 317.163347 503 199.00 2645.00 0.00 317.64 317.643351 503 199.00 2649.00 0.00 318.12 318.123355 503 199.00 2653.00 0.00 318.60 318.60

3359 503 199.00 2657.00 0.00 319.08 319.083363 503 199.00 2661.00 0.00 319.56 319.563367 503 199.00 2665.00 0.00 320.04 320.043371 503 199.00 2669.00 0.00 320.52 320.523375 503 199.00 2673.00 0.00 321.00 321.00

3379 503 199.00 2677.00 0.00 321.48 321.483383 503 199.00 2681.00 0.00 321.96 321.963387 503 199.00 2685.00 0.00 322.44 322.443391 503 199.00 2689.00 0.00 322.92 322.923395 503 199.00 2693.00 0.00 323.40 323.40

3399 503 199.00 2697.00 0.00 323.88 323.883403 503 199.00 2701.00 0.00 324.36 324.363407 503 199.00 2705.00 0.00 324.84 324.843411 503 199.00 2709.00 0.00 325.32 325.323415 503 199.00 2713.00 0.00 325.80 325.80

3419 503 199.00 2717.00 0.00 326.28 326.283423 503 199.00 2721.00 0.00 326.76 326.763427 503 199.00 2725.00 0.00 327.24 327.243431 503 199.00 2729.00 0.00 327.72 327.723435 503 199.00 2733.00 0.00 328.20 328.20

3439 503 199.00 2737.00 0.00 328.68 328.683443 503 199.00 2741.00 0.00 329.16 329.163447 503 199.00 2745.00 0.00 329.64 329.643451 503 199.00 2749.00 0.00 330.12 330.123455 503 199.00 2753.00 0.00 330.60 330.60

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Page 68

Table letter HMonthly 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3459 503 199.00 2757.00 0.00 331.08 331.083463 503 199.00 2761.00 0.00 331.56 331.563467 503 199.00 2765.00 0.00 332.04 332.043471 503 199.00 2769.00 0.00 332.52 332.523475 503 199.00 2773.00 0.00 333.00 333.00

3479 503 199.00 2777.00 0.00 333.48 333.483483 503 199.00 2781.00 0.00 333.96 333.963487 503 199.00 2785.00 0.00 334.44 334.443491 503 199.00 2789.00 0.00 334.92 334.923495 503 199.00 2793.00 0.00 335.40 335.40

3499 503 199.00 2797.00 0.00 335.88 335.883503 503 199.00 2801.00 0.00 336.36 336.363507 503 199.00 2805.00 0.00 336.84 336.843511 503 199.00 2809.00 0.00 337.32 337.323515 503 199.00 2813.00 0.00 337.80 337.80

3519 503 199.00 2817.00 0.00 338.28 338.283523 503 199.00 2821.00 0.00 338.76 338.763527 503 199.00 2825.00 0.00 339.24 339.243531 503 199.00 2829.00 0.00 339.72 339.723535 503 199.00 2833.00 0.00 340.20 340.20

3539 503 199.00 2837.00 0.00 340.68 340.683543 503 199.00 2841.00 0.00 341.16 341.163547 503 199.00 2845.00 0.00 341.64 341.643551 503 199.00 2849.00 0.00 342.12 342.123555 503 199.00 2853.00 0.00 342.60 342.60

3559 503 199.00 2857.00 0.00 343.08 343.083563 503 199.00 2861.00 0.00 343.56 343.563567 503 199.00 2865.00 0.00 344.04 344.043571 503 199.00 2869.00 0.00 344.52 344.523575 503 199.00 2873.00 0.00 345.00 345.00

3579 503 199.00 2877.00 0.00 345.48 345.483583 503 199.00 2881.00 0.00 345.96 345.963587 503 199.00 2885.00 0.00 346.44 346.443591 503 199.00 2889.00 0.00 346.92 346.923595 503 199.00 2893.00 0.00 347.40 347.40

3599 503 199.00 2897.00 0.00 347.88 347.883603 503 199.00 2901.00 0.00 348.36 348.363607 503 199.00 2905.00 0.00 348.84 348.843611 503 199.00 2909.00 0.00 349.32 349.323615 503 199.00 2913.00 0.00 349.80 349.80

3619 503 199.00 2917.00 0.00 350.28 350.283623 503 199.00 2921.00 0.00 350.76 350.763627 503 199.00 2925.00 0.00 351.24 351.243631 503 199.00 2929.00 0.00 351.72 351.723635 503 199.00 2933.00 0.00 352.20 352.20

3639 503 199.00 2937.00 0.00 352.68 352.683643 503 199.00 2941.00 0.00 353.16 353.163647 503 199.00 2945.00 0.00 353.64 353.643651 503 199.00 2949.00 0.00 354.12 354.123655 503 199.00 2953.00 0.00 354.60 354.60

3659 503 199.00 2957.00 0.00 355.08 355.083663 503 199.00 2961.00 0.00 355.56 355.563667 503 199.00 2965.00 0.00 356.04 356.043671 503 199.00 2969.00 0.00 356.52 356.523675 503 199.00 2973.00 0.00 357.00 357.00

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Page 69

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £3,863, go to page 163.

3679 503 199.00 2977.00 0.00 357.48 357.483683 503 199.00 2981.00 0.00 357.96 357.963687 503 199.00 2985.00 0.00 358.44 358.443691 503 199.00 2989.00 0.00 358.92 358.923695 503 199.00 2993.00 0.00 359.40 359.40

3699 503 199.00 2997.00 0.00 359.88 359.883703 503 199.00 3001.00 0.00 360.36 360.363707 503 199.00 3005.00 0.00 360.84 360.843711 503 199.00 3009.00 0.00 361.32 361.323715 503 199.00 3013.00 0.00 361.80 361.80

3719 503 199.00 3017.00 0.00 362.28 362.283723 503 199.00 3021.00 0.00 362.76 362.763727 503 199.00 3025.00 0.00 363.24 363.243731 503 199.00 3029.00 0.00 363.72 363.723735 503 199.00 3033.00 0.00 364.20 364.20

3739 503 199.00 3037.00 0.00 364.68 364.683743 503 199.00 3041.00 0.00 365.16 365.163747 503 199.00 3045.00 0.00 365.64 365.643751 503 199.00 3049.00 0.00 366.12 366.123755 503 199.00 3053.00 0.00 366.60 366.60

3759 503 199.00 3057.00 0.00 367.08 367.083763 503 199.00 3061.00 0.00 367.56 367.563767 503 199.00 3065.00 0.00 368.04 368.043771 503 199.00 3069.00 0.00 368.52 368.523775 503 199.00 3073.00 0.00 369.00 369.00

3779 503 199.00 3077.00 0.00 369.48 369.483783 503 199.00 3081.00 0.00 369.96 369.963787 503 199.00 3085.00 0.00 370.44 370.443791 503 199.00 3089.00 0.00 370.92 370.923795 503 199.00 3093.00 0.00 371.40 371.40

3799 503 199.00 3097.00 0.00 371.88 371.883803 503 199.00 3101.00 0.00 372.36 372.363807 503 199.00 3105.00 0.00 372.84 372.843811 503 199.00 3109.00 0.00 373.32 373.323815 503 199.00 3113.00 0.00 373.80 373.80

3819 503 199.00 3117.00 0.00 374.28 374.283823 503 199.00 3121.00 0.00 374.76 374.763827 503 199.00 3125.00 0.00 375.24 375.243831 503 199.00 3129.00 0.00 375.72 375.723835 503 199.00 3133.00 0.00 376.20 376.20

3839 503 199.00 3137.00 0.00 376.68 376.683843 503 199.00 3141.00 0.00 377.16 377.163847 503 199.00 3145.00 0.00 377.64 377.643851 503 199.00 3149.00 0.00 378.12 378.123855 503 199.00 3153.00 0.00 378.60 378.60

3859 503 199.00 3157.00 0.00 379.08 379.083863 503 199.00 3161.00 0.00 379.32 379.32

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Page 70

Weekly table for NICs where employee has deferment for use from 6 April 2018 to 5 April 2019

Use this table for employees who are aged 21 or over, for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘J’ in the NICs Category Letter column on 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/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps so you and your 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £115.99

No NICs liability, make no entry on form RT11

116 116 0.00 0.00 0.00 0.00 0.00117 116 1.00 0.00 0.00 0.00 0.00118 116 2.00 0.00 0.00 0.00 0.00119 116 3.00 0.00 0.00 0.00 0.00120 116 4.00 0.00 0.00 0.00 0.00

121 116 5.00 0.00 0.00 0.00 0.00122 116 6.00 0.00 0.00 0.00 0.00123 116 7.00 0.00 0.00 0.00 0.00124 116 8.00 0.00 0.00 0.00 0.00125 116 9.00 0.00 0.00 0.00 0.00

126 116 10.00 0.00 0.00 0.00 0.00127 116 11.00 0.00 0.00 0.00 0.00128 116 12.00 0.00 0.00 0.00 0.00129 116 13.00 0.00 0.00 0.00 0.00130 116 14.00 0.00 0.00 0.00 0.00

131 116 15.00 0.00 0.00 0.00 0.00132 116 16.00 0.00 0.00 0.00 0.00133 116 17.00 0.00 0.00 0.00 0.00134 116 18.00 0.00 0.00 0.00 0.00135 116 19.00 0.00 0.00 0.00 0.00

136 116 20.00 0.00 0.00 0.00 0.00137 116 21.00 0.00 0.00 0.00 0.00138 116 22.00 0.00 0.00 0.00 0.00139 116 23.00 0.00 0.00 0.00 0.00140 116 24.00 0.00 0.00 0.00 0.00

Table letter J

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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 JWeekly table

141 116 25.00 0.00 0.00 0.00 0.00142 116 26.00 0.00 0.00 0.00 0.00143 116 27.00 0.00 0.00 0.00 0.00144 116 28.00 0.00 0.00 0.00 0.00145 116 29.00 0.00 0.00 0.00 0.00

146 116 30.00 0.00 0.00 0.00 0.00147 116 31.00 0.00 0.00 0.00 0.00148 116 32.00 0.00 0.00 0.00 0.00149 116 33.00 0.00 0.00 0.00 0.00150 116 34.00 0.00 0.00 0.00 0.00

151 116 35.00 0.00 0.00 0.00 0.00152 116 36.00 0.00 0.00 0.00 0.00153 116 37.00 0.00 0.00 0.00 0.00154 116 38.00 0.00 0.00 0.00 0.00155 116 39.00 0.00 0.00 0.00 0.00

156 116 40.00 0.00 0.00 0.00 0.00157 116 41.00 0.00 0.00 0.00 0.00158 116 42.00 0.00 0.00 0.00 0.00159 116 43.00 0.00 0.00 0.00 0.00160 116 44.00 0.00 0.00 0.00 0.00

161 116 45.00 0.00 0.00 0.00 0.00162 116 46.00 0.00 0.00 0.00 0.00163 116 46.00 1.00 0.21 0.03 0.24164 116 46.00 2.00 0.34 0.05 0.39165 116 46.00 3.00 0.48 0.07 0.55

166 116 46.00 4.00 0.62 0.09 0.71167 116 46.00 5.00 0.76 0.11 0.87168 116 46.00 6.00 0.90 0.13 1.03169 116 46.00 7.00 1.03 0.15 1.18170 116 46.00 8.00 1.17 0.17 1.34

171 116 46.00 9.00 1.31 0.19 1.50172 116 46.00 10.00 1.45 0.21 1.66173 116 46.00 11.00 1.59 0.23 1.82174 116 46.00 12.00 1.72 0.25 1.97175 116 46.00 13.00 1.86 0.27 2.13

176 116 46.00 14.00 2.00 0.29 2.29177 116 46.00 15.00 2.14 0.31 2.45178 116 46.00 16.00 2.28 0.33 2.61179 116 46.00 17.00 2.41 0.35 2.76180 116 46.00 18.00 2.55 0.37 2.92

181 116 46.00 19.00 2.69 0.39 3.08182 116 46.00 20.00 2.83 0.41 3.24183 116 46.00 21.00 2.97 0.43 3.40184 116 46.00 22.00 3.10 0.45 3.55185 116 46.00 23.00 3.24 0.47 3.71

186 116 46.00 24.00 3.38 0.49 3.87187 116 46.00 25.00 3.52 0.51 4.03188 116 46.00 26.00 3.66 0.53 4.19189 116 46.00 27.00 3.79 0.55 4.34190 116 46.00 28.00 3.93 0.57 4.50

191 116 46.00 29.00 4.07 0.59 4.66192 116 46.00 30.00 4.21 0.61 4.82193 116 46.00 31.00 4.35 0.63 4.98194 116 46.00 32.00 4.48 0.65 5.13195 116 46.00 33.00 4.62 0.67 5.29

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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

Weekly tableTable letter J

196 116 46.00 34.00 4.76 0.69 5.45197 116 46.00 35.00 4.90 0.71 5.61198 116 46.00 36.00 5.04 0.73 5.77199 116 46.00 37.00 5.17 0.75 5.92200 116 46.00 38.00 5.31 0.77 6.08

201 116 46.00 39.00 5.45 0.79 6.24202 116 46.00 40.00 5.59 0.81 6.40203 116 46.00 41.00 5.73 0.83 6.56204 116 46.00 42.00 5.86 0.85 6.71205 116 46.00 43.00 6.00 0.87 6.87

206 116 46.00 44.00 6.14 0.89 7.03207 116 46.00 45.00 6.28 0.91 7.19208 116 46.00 46.00 6.42 0.93 7.35209 116 46.00 47.00 6.55 0.95 7.50210 116 46.00 48.00 6.69 0.97 7.66

211 116 46.00 49.00 6.83 0.99 7.82212 116 46.00 50.00 6.97 1.01 7.98213 116 46.00 51.00 7.11 1.03 8.14214 116 46.00 52.00 7.24 1.05 8.29215 116 46.00 53.00 7.38 1.07 8.45

216 116 46.00 54.00 7.52 1.09 8.61217 116 46.00 55.00 7.66 1.11 8.77218 116 46.00 56.00 7.80 1.13 8.93219 116 46.00 57.00 7.93 1.15 9.08220 116 46.00 58.00 8.07 1.17 9.24

221 116 46.00 59.00 8.21 1.19 9.40222 116 46.00 60.00 8.35 1.21 9.56223 116 46.00 61.00 8.49 1.23 9.72224 116 46.00 62.00 8.62 1.25 9.87225 116 46.00 63.00 8.76 1.27 10.03

226 116 46.00 64.00 8.90 1.29 10.19227 116 46.00 65.00 9.04 1.31 10.35228 116 46.00 66.00 9.18 1.33 10.51229 116 46.00 67.00 9.31 1.35 10.66230 116 46.00 68.00 9.45 1.37 10.82

231 116 46.00 69.00 9.59 1.39 10.98232 116 46.00 70.00 9.73 1.41 11.14233 116 46.00 71.00 9.87 1.43 11.30234 116 46.00 72.00 10.00 1.45 11.45235 116 46.00 73.00 10.14 1.47 11.61

236 116 46.00 74.00 10.28 1.49 11.77237 116 46.00 75.00 10.42 1.51 11.93238 116 46.00 76.00 10.56 1.53 12.09239 116 46.00 77.00 10.69 1.55 12.24240 116 46.00 78.00 10.83 1.57 12.40

241 116 46.00 79.00 10.97 1.59 12.56242 116 46.00 80.00 11.11 1.61 12.72243 116 46.00 81.00 11.25 1.63 12.88244 116 46.00 82.00 11.38 1.65 13.03245 116 46.00 83.00 11.52 1.67 13.19

246 116 46.00 84.00 11.66 1.69 13.35247 116 46.00 85.00 11.80 1.71 13.51248 116 46.00 86.00 11.94 1.73 13.67249 116 46.00 87.00 12.07 1.75 13.82250 116 46.00 88.00 12.21 1.77 13.98

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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 JWeekly table

251 116 46.00 89.00 12.35 1.79 14.14252 116 46.00 90.00 12.49 1.81 14.30253 116 46.00 91.00 12.63 1.83 14.46254 116 46.00 92.00 12.76 1.85 14.61255 116 46.00 93.00 12.90 1.87 14.77

256 116 46.00 94.00 13.04 1.89 14.93257 116 46.00 95.00 13.18 1.91 15.09258 116 46.00 96.00 13.32 1.93 15.25259 116 46.00 97.00 13.45 1.95 15.40260 116 46.00 98.00 13.59 1.97 15.56

261 116 46.00 99.00 13.73 1.99 15.72262 116 46.00 100.00 13.87 2.01 15.88263 116 46.00 101.00 14.01 2.03 16.04264 116 46.00 102.00 14.14 2.05 16.19265 116 46.00 103.00 14.28 2.07 16.35

266 116 46.00 104.00 14.42 2.09 16.51267 116 46.00 105.00 14.56 2.11 16.67268 116 46.00 106.00 14.70 2.13 16.83269 116 46.00 107.00 14.83 2.15 16.98270 116 46.00 108.00 14.97 2.17 17.14

271 116 46.00 109.00 15.11 2.19 17.30272 116 46.00 110.00 15.25 2.21 17.46273 116 46.00 111.00 15.39 2.23 17.62274 116 46.00 112.00 15.52 2.25 17.77275 116 46.00 113.00 15.66 2.27 17.93

276 116 46.00 114.00 15.80 2.29 18.09277 116 46.00 115.00 15.94 2.31 18.25278 116 46.00 116.00 16.08 2.33 18.41279 116 46.00 117.00 16.21 2.35 18.56280 116 46.00 118.00 16.35 2.37 18.72

281 116 46.00 119.00 16.49 2.39 18.88282 116 46.00 120.00 16.63 2.41 19.04283 116 46.00 121.00 16.77 2.43 19.20284 116 46.00 122.00 16.90 2.45 19.35285 116 46.00 123.00 17.04 2.47 19.51

286 116 46.00 124.00 17.18 2.49 19.67287 116 46.00 125.00 17.32 2.51 19.83288 116 46.00 126.00 17.46 2.53 19.99289 116 46.00 127.00 17.59 2.55 20.14290 116 46.00 128.00 17.73 2.57 20.30

291 116 46.00 129.00 17.87 2.59 20.46292 116 46.00 130.00 18.01 2.61 20.62293 116 46.00 131.00 18.15 2.63 20.78294 116 46.00 132.00 18.28 2.65 20.93295 116 46.00 133.00 18.42 2.67 21.09

296 116 46.00 134.00 18.56 2.69 21.25297 116 46.00 135.00 18.70 2.71 21.41298 116 46.00 136.00 18.84 2.73 21.57299 116 46.00 137.00 18.97 2.75 21.72300 116 46.00 138.00 19.11 2.77 21.88

301 116 46.00 139.00 19.25 2.79 22.04302 116 46.00 140.00 19.39 2.81 22.20303 116 46.00 141.00 19.53 2.83 22.36304 116 46.00 142.00 19.66 2.85 22.51305 116 46.00 143.00 19.80 2.87 22.67

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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

Weekly tableTable letter J

306 116 46.00 144.00 19.94 2.89 22.83307 116 46.00 145.00 20.08 2.91 22.99308 116 46.00 146.00 20.22 2.93 23.15309 116 46.00 147.00 20.35 2.95 23.30310 116 46.00 148.00 20.49 2.97 23.46

311 116 46.00 149.00 20.63 2.99 23.62312 116 46.00 150.00 20.77 3.01 23.78313 116 46.00 151.00 20.91 3.03 23.94314 116 46.00 152.00 21.04 3.05 24.09315 116 46.00 153.00 21.18 3.07 24.25

316 116 46.00 154.00 21.32 3.09 24.41317 116 46.00 155.00 21.46 3.11 24.57318 116 46.00 156.00 21.60 3.13 24.73319 116 46.00 157.00 21.73 3.15 24.88320 116 46.00 158.00 21.87 3.17 25.04

321 116 46.00 159.00 22.01 3.19 25.20322 116 46.00 160.00 22.15 3.21 25.36323 116 46.00 161.00 22.29 3.23 25.52324 116 46.00 162.00 22.42 3.25 25.67325 116 46.00 163.00 22.56 3.27 25.83

326 116 46.00 164.00 22.70 3.29 25.99327 116 46.00 165.00 22.84 3.31 26.15328 116 46.00 166.00 22.98 3.33 26.31329 116 46.00 167.00 23.11 3.35 26.46330 116 46.00 168.00 23.25 3.37 26.62

331 116 46.00 169.00 23.39 3.39 26.78332 116 46.00 170.00 23.53 3.41 26.94333 116 46.00 171.00 23.67 3.43 27.10334 116 46.00 172.00 23.80 3.45 27.25335 116 46.00 173.00 23.94 3.47 27.41

336 116 46.00 174.00 24.08 3.49 27.57337 116 46.00 175.00 24.22 3.51 27.73338 116 46.00 176.00 24.36 3.53 27.89339 116 46.00 177.00 24.49 3.55 28.04340 116 46.00 178.00 24.63 3.57 28.20

341 116 46.00 179.00 24.77 3.59 28.36342 116 46.00 180.00 24.91 3.61 28.52343 116 46.00 181.00 25.05 3.63 28.68344 116 46.00 182.00 25.18 3.65 28.83345 116 46.00 183.00 25.32 3.67 28.99

346 116 46.00 184.00 25.46 3.69 29.15347 116 46.00 185.00 25.60 3.71 29.31348 116 46.00 186.00 25.74 3.73 29.47349 116 46.00 187.00 25.87 3.75 29.62350 116 46.00 188.00 26.01 3.77 29.78

351 116 46.00 189.00 26.15 3.79 29.94352 116 46.00 190.00 26.29 3.81 30.10353 116 46.00 191.00 26.43 3.83 30.26354 116 46.00 192.00 26.56 3.85 30.41355 116 46.00 193.00 26.70 3.87 30.57

356 116 46.00 194.00 26.84 3.89 30.73357 116 46.00 195.00 26.98 3.91 30.89358 116 46.00 196.00 27.12 3.93 31.05359 116 46.00 197.00 27.25 3.95 31.20360 116 46.00 198.00 27.39 3.97 31.36

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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 JWeekly table

361 116 46.00 199.00 27.53 3.99 31.52362 116 46.00 200.00 27.67 4.01 31.68363 116 46.00 201.00 27.81 4.03 31.84364 116 46.00 202.00 27.94 4.05 31.99365 116 46.00 203.00 28.08 4.07 32.15

366 116 46.00 204.00 28.22 4.09 32.31367 116 46.00 205.00 28.36 4.11 32.47368 116 46.00 206.00 28.50 4.13 32.63369 116 46.00 207.00 28.63 4.15 32.78370 116 46.00 208.00 28.77 4.17 32.94

371 116 46.00 209.00 28.91 4.19 33.10372 116 46.00 210.00 29.05 4.21 33.26373 116 46.00 211.00 29.19 4.23 33.42374 116 46.00 212.00 29.32 4.25 33.57375 116 46.00 213.00 29.46 4.27 33.73

376 116 46.00 214.00 29.60 4.29 33.89377 116 46.00 215.00 29.74 4.31 34.05378 116 46.00 216.00 29.88 4.33 34.21379 116 46.00 217.00 30.01 4.35 34.36380 116 46.00 218.00 30.15 4.37 34.52

381 116 46.00 219.00 30.29 4.39 34.68382 116 46.00 220.00 30.43 4.41 34.84383 116 46.00 221.00 30.57 4.43 35.00384 116 46.00 222.00 30.70 4.45 35.15385 116 46.00 223.00 30.84 4.47 35.31

386 116 46.00 224.00 30.98 4.49 35.47387 116 46.00 225.00 31.12 4.51 35.63388 116 46.00 226.00 31.26 4.53 35.79389 116 46.00 227.00 31.39 4.55 35.94390 116 46.00 228.00 31.53 4.57 36.10

391 116 46.00 229.00 31.67 4.59 36.26392 116 46.00 230.00 31.81 4.61 36.42393 116 46.00 231.00 31.95 4.63 36.58394 116 46.00 232.00 32.08 4.65 36.73395 116 46.00 233.00 32.22 4.67 36.89

396 116 46.00 234.00 32.36 4.69 37.05397 116 46.00 235.00 32.50 4.71 37.21398 116 46.00 236.00 32.64 4.73 37.37399 116 46.00 237.00 32.77 4.75 37.52400 116 46.00 238.00 32.91 4.77 37.68

401 116 46.00 239.00 33.05 4.79 37.84402 116 46.00 240.00 33.19 4.81 38.00403 116 46.00 241.00 33.33 4.83 38.16404 116 46.00 242.00 33.46 4.85 38.31405 116 46.00 243.00 33.60 4.87 38.47

406 116 46.00 244.00 33.74 4.89 38.63407 116 46.00 245.00 33.88 4.91 38.79408 116 46.00 246.00 34.02 4.93 38.95409 116 46.00 247.00 34.15 4.95 39.10410 116 46.00 248.00 34.29 4.97 39.26

411 116 46.00 249.00 34.43 4.99 39.42412 116 46.00 250.00 34.57 5.01 39.58413 116 46.00 251.00 34.71 5.03 39.74414 116 46.00 252.00 34.84 5.05 39.89415 116 46.00 253.00 34.98 5.07 40.05

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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

Weekly tableTable letter J

416 116 46.00 254.00 35.12 5.09 40.21417 116 46.00 255.00 35.26 5.11 40.37418 116 46.00 256.00 35.40 5.13 40.53419 116 46.00 257.00 35.53 5.15 40.68420 116 46.00 258.00 35.67 5.17 40.84

421 116 46.00 259.00 35.81 5.19 41.00422 116 46.00 260.00 35.95 5.21 41.16423 116 46.00 261.00 36.09 5.23 41.32424 116 46.00 262.00 36.22 5.25 41.47425 116 46.00 263.00 36.36 5.27 41.63

426 116 46.00 264.00 36.50 5.29 41.79427 116 46.00 265.00 36.64 5.31 41.95428 116 46.00 266.00 36.78 5.33 42.11429 116 46.00 267.00 36.91 5.35 42.26430 116 46.00 268.00 37.05 5.37 42.42

431 116 46.00 269.00 37.19 5.39 42.58432 116 46.00 270.00 37.33 5.41 42.74433 116 46.00 271.00 37.47 5.43 42.90434 116 46.00 272.00 37.60 5.45 43.05435 116 46.00 273.00 37.74 5.47 43.21

436 116 46.00 274.00 37.88 5.49 43.37437 116 46.00 275.00 38.02 5.51 43.53438 116 46.00 276.00 38.16 5.53 43.69439 116 46.00 277.00 38.29 5.55 43.84440 116 46.00 278.00 38.43 5.57 44.00

441 116 46.00 279.00 38.57 5.59 44.16442 116 46.00 280.00 38.71 5.61 44.32443 116 46.00 281.00 38.85 5.63 44.48444 116 46.00 282.00 38.98 5.65 44.63445 116 46.00 283.00 39.12 5.67 44.79

446 116 46.00 284.00 39.26 5.69 44.95447 116 46.00 285.00 39.40 5.71 45.11448 116 46.00 286.00 39.54 5.73 45.27449 116 46.00 287.00 39.67 5.75 45.42450 116 46.00 288.00 39.81 5.77 45.58

451 116 46.00 289.00 39.95 5.79 45.74452 116 46.00 290.00 40.09 5.81 45.90453 116 46.00 291.00 40.23 5.83 46.06454 116 46.00 292.00 40.36 5.85 46.21455 116 46.00 293.00 40.50 5.87 46.37

456 116 46.00 294.00 40.64 5.89 46.53457 116 46.00 295.00 40.78 5.91 46.69458 116 46.00 296.00 40.92 5.93 46.85459 116 46.00 297.00 41.05 5.95 47.00460 116 46.00 298.00 41.19 5.97 47.16

461 116 46.00 299.00 41.33 5.99 47.32462 116 46.00 300.00 41.47 6.01 47.48463 116 46.00 301.00 41.61 6.03 47.64464 116 46.00 302.00 41.74 6.05 47.79465 116 46.00 303.00 41.88 6.07 47.95

466 116 46.00 304.00 42.02 6.09 48.11467 116 46.00 305.00 42.16 6.11 48.27468 116 46.00 306.00 42.30 6.13 48.43469 116 46.00 307.00 42.43 6.15 48.58470 116 46.00 308.00 42.57 6.17 48.74

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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

Table letter JWeekly table

471 116 46.00 309.00 42.71 6.19 48.90472 116 46.00 310.00 42.85 6.21 49.06473 116 46.00 311.00 42.99 6.23 49.22474 116 46.00 312.00 43.12 6.25 49.37475 116 46.00 313.00 43.26 6.27 49.53

476 116 46.00 314.00 43.40 6.29 49.69477 116 46.00 315.00 43.54 6.31 49.85478 116 46.00 316.00 43.68 6.33 50.01479 116 46.00 317.00 43.81 6.35 50.16480 116 46.00 318.00 43.95 6.37 50.32

481 116 46.00 319.00 44.09 6.39 50.48482 116 46.00 320.00 44.23 6.41 50.64483 116 46.00 321.00 44.37 6.43 50.80484 116 46.00 322.00 44.50 6.45 50.95485 116 46.00 323.00 44.64 6.47 51.11

486 116 46.00 324.00 44.78 6.49 51.27487 116 46.00 325.00 44.92 6.51 51.43488 116 46.00 326.00 45.06 6.53 51.59489 116 46.00 327.00 45.19 6.55 51.74490 116 46.00 328.00 45.33 6.57 51.90

491 116 46.00 329.00 45.47 6.59 52.06492 116 46.00 330.00 45.61 6.61 52.22493 116 46.00 331.00 45.75 6.63 52.38494 116 46.00 332.00 45.88 6.65 52.53495 116 46.00 333.00 46.02 6.67 52.69

496 116 46.00 334.00 46.16 6.69 52.85497 116 46.00 335.00 46.30 6.71 53.01498 116 46.00 336.00 46.44 6.73 53.17499 116 46.00 337.00 46.57 6.75 53.32500 116 46.00 338.00 46.71 6.77 53.48

501 116 46.00 339.00 46.85 6.79 53.64502 116 46.00 340.00 46.99 6.81 53.80503 116 46.00 341.00 47.13 6.83 53.96504 116 46.00 342.00 47.26 6.85 54.11505 116 46.00 343.00 47.40 6.87 54.27

506 116 46.00 344.00 47.54 6.89 54.43507 116 46.00 345.00 47.68 6.91 54.59508 116 46.00 346.00 47.82 6.93 54.75509 116 46.00 347.00 47.95 6.95 54.90510 116 46.00 348.00 48.09 6.97 55.06

511 116 46.00 349.00 48.23 6.99 55.22512 116 46.00 350.00 48.37 7.01 55.38513 116 46.00 351.00 48.51 7.03 55.54514 116 46.00 352.00 48.64 7.05 55.69515 116 46.00 353.00 48.78 7.07 55.85

516 116 46.00 354.00 48.92 7.09 56.01517 116 46.00 355.00 49.06 7.11 56.17518 116 46.00 356.00 49.20 7.13 56.33519 116 46.00 357.00 49.33 7.15 56.48520 116 46.00 358.00 49.47 7.17 56.64

521 116 46.00 359.00 49.61 7.19 56.80522 116 46.00 360.00 49.75 7.21 56.96523 116 46.00 361.00 49.89 7.23 57.12524 116 46.00 362.00 50.02 7.25 57.27525 116 46.00 363.00 50.16 7.27 57.43

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Page 78

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 J

526 116 46.00 364.00 50.30 7.29 57.59527 116 46.00 365.00 50.44 7.31 57.75528 116 46.00 366.00 50.58 7.33 57.91529 116 46.00 367.00 50.71 7.35 58.06530 116 46.00 368.00 50.85 7.37 58.22

531 116 46.00 369.00 50.99 7.39 58.38532 116 46.00 370.00 51.13 7.41 58.54533 116 46.00 371.00 51.27 7.43 58.70534 116 46.00 372.00 51.40 7.45 58.85535 116 46.00 373.00 51.54 7.47 59.01

536 116 46.00 374.00 51.68 7.49 59.17537 116 46.00 375.00 51.82 7.51 59.33538 116 46.00 376.00 51.96 7.53 59.49539 116 46.00 377.00 52.09 7.55 59.64540 116 46.00 378.00 52.23 7.57 59.80

541 116 46.00 379.00 52.37 7.59 59.96542 116 46.00 380.00 52.51 7.61 60.12543 116 46.00 381.00 52.65 7.63 60.28544 116 46.00 382.00 52.78 7.65 60.43545 116 46.00 383.00 52.92 7.67 60.59

546 116 46.00 384.00 53.06 7.69 60.75547 116 46.00 385.00 53.20 7.71 60.91548 116 46.00 386.00 53.34 7.73 61.07549 116 46.00 387.00 53.47 7.75 61.22550 116 46.00 388.00 53.61 7.77 61.38

551 116 46.00 389.00 53.75 7.79 61.54552 116 46.00 390.00 53.89 7.81 61.70553 116 46.00 391.00 54.03 7.83 61.86554 116 46.00 392.00 54.16 7.85 62.01555 116 46.00 393.00 54.30 7.87 62.17

556 116 46.00 394.00 54.44 7.89 62.33557 116 46.00 395.00 54.58 7.91 62.49558 116 46.00 396.00 54.72 7.93 62.65559 116 46.00 397.00 54.85 7.95 62.80560 116 46.00 398.00 54.99 7.97 62.96

561 116 46.00 399.00 55.13 7.99 63.12562 116 46.00 400.00 55.27 8.01 63.28563 116 46.00 401.00 55.41 8.03 63.44564 116 46.00 402.00 55.54 8.05 63.59565 116 46.00 403.00 55.68 8.07 63.75

566 116 46.00 404.00 55.82 8.09 63.91567 116 46.00 405.00 55.96 8.11 64.07568 116 46.00 406.00 56.10 8.13 64.23569 116 46.00 407.00 56.23 8.15 64.38570 116 46.00 408.00 56.37 8.17 64.54

571 116 46.00 409.00 56.51 8.19 64.70572 116 46.00 410.00 56.65 8.21 64.86573 116 46.00 411.00 56.79 8.23 65.02574 116 46.00 412.00 56.92 8.25 65.17575 116 46.00 413.00 57.06 8.27 65.33

576 116 46.00 414.00 57.20 8.29 65.49577 116 46.00 415.00 57.34 8.31 65.65578 116 46.00 416.00 57.48 8.33 65.81579 116 46.00 417.00 57.61 8.35 65.96580 116 46.00 418.00 57.75 8.37 66.12

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

581 116 46.00 419.00 57.89 8.39 66.28582 116 46.00 420.00 58.03 8.41 66.44583 116 46.00 421.00 58.17 8.43 66.60584 116 46.00 422.00 58.30 8.45 66.75585 116 46.00 423.00 58.44 8.47 66.91

586 116 46.00 424.00 58.58 8.49 67.07587 116 46.00 425.00 58.72 8.51 67.23588 116 46.00 426.00 58.86 8.53 67.39589 116 46.00 427.00 58.99 8.55 67.54590 116 46.00 428.00 59.13 8.57 67.70

591 116 46.00 429.00 59.27 8.59 67.86592 116 46.00 430.00 59.41 8.61 68.02593 116 46.00 431.00 59.55 8.63 68.18594 116 46.00 432.00 59.68 8.65 68.33595 116 46.00 433.00 59.82 8.67 68.49

596 116 46.00 434.00 59.96 8.69 68.65597 116 46.00 435.00 60.10 8.71 68.81598 116 46.00 436.00 60.24 8.73 68.97599 116 46.00 437.00 60.37 8.75 69.12600 116 46.00 438.00 60.51 8.77 69.28

601 116 46.00 439.00 60.65 8.79 69.44602 116 46.00 440.00 60.79 8.81 69.60603 116 46.00 441.00 60.93 8.83 69.76604 116 46.00 442.00 61.06 8.85 69.91605 116 46.00 443.00 61.20 8.87 70.07

606 116 46.00 444.00 61.34 8.89 70.23607 116 46.00 445.00 61.48 8.91 70.39608 116 46.00 446.00 61.62 8.93 70.55609 116 46.00 447.00 61.75 8.95 70.70610 116 46.00 448.00 61.89 8.97 70.86

611 116 46.00 449.00 62.03 8.99 71.02612 116 46.00 450.00 62.17 9.01 71.18613 116 46.00 451.00 62.31 9.03 71.34614 116 46.00 452.00 62.44 9.05 71.49615 116 46.00 453.00 62.58 9.07 71.65

616 116 46.00 454.00 62.72 9.09 71.81617 116 46.00 455.00 62.86 9.11 71.97618 116 46.00 456.00 63.00 9.13 72.13619 116 46.00 457.00 63.13 9.15 72.28620 116 46.00 458.00 63.27 9.17 72.44

621 116 46.00 459.00 63.41 9.19 72.60622 116 46.00 460.00 63.55 9.21 72.76623 116 46.00 461.00 63.69 9.23 72.92624 116 46.00 462.00 63.82 9.25 73.07625 116 46.00 463.00 63.96 9.27 73.23

626 116 46.00 464.00 64.10 9.29 73.39627 116 46.00 465.00 64.24 9.31 73.55628 116 46.00 466.00 64.38 9.33 73.71629 116 46.00 467.00 64.51 9.35 73.86630 116 46.00 468.00 64.65 9.37 74.02

631 116 46.00 469.00 64.79 9.39 74.18632 116 46.00 470.00 64.93 9.41 74.34633 116 46.00 471.00 65.07 9.43 74.50634 116 46.00 472.00 65.20 9.45 74.65635 116 46.00 473.00 65.34 9.47 74.81

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

636 116 46.00 474.00 65.48 9.49 74.97637 116 46.00 475.00 65.62 9.51 75.13638 116 46.00 476.00 65.76 9.53 75.29639 116 46.00 477.00 65.89 9.55 75.44640 116 46.00 478.00 66.03 9.57 75.60

641 116 46.00 479.00 66.17 9.59 75.76642 116 46.00 480.00 66.31 9.61 75.92643 116 46.00 481.00 66.45 9.63 76.08644 116 46.00 482.00 66.58 9.65 76.23645 116 46.00 483.00 66.72 9.67 76.39

646 116 46.00 484.00 66.86 9.69 76.55647 116 46.00 485.00 67.00 9.71 76.71648 116 46.00 486.00 67.14 9.73 76.87649 116 46.00 487.00 67.27 9.75 77.02650 116 46.00 488.00 67.41 9.77 77.18

651 116 46.00 489.00 67.55 9.79 77.34652 116 46.00 490.00 67.69 9.81 77.50653 116 46.00 491.00 67.83 9.83 77.66654 116 46.00 492.00 67.96 9.85 77.81655 116 46.00 493.00 68.10 9.87 77.97

656 116 46.00 494.00 68.24 9.89 78.13657 116 46.00 495.00 68.38 9.91 78.29658 116 46.00 496.00 68.52 9.93 78.45659 116 46.00 497.00 68.65 9.95 78.60660 116 46.00 498.00 68.79 9.97 78.76

661 116 46.00 499.00 68.93 9.99 78.92662 116 46.00 500.00 69.07 10.01 79.08663 116 46.00 501.00 69.21 10.03 79.24664 116 46.00 502.00 69.34 10.05 79.39665 116 46.00 503.00 69.48 10.07 79.55

666 116 46.00 504.00 69.62 10.09 79.71667 116 46.00 505.00 69.76 10.11 79.87668 116 46.00 506.00 69.90 10.13 80.03669 116 46.00 507.00 70.03 10.15 80.18670 116 46.00 508.00 70.17 10.17 80.34

671 116 46.00 509.00 70.31 10.19 80.50672 116 46.00 510.00 70.45 10.21 80.66673 116 46.00 511.00 70.59 10.23 80.82674 116 46.00 512.00 70.72 10.25 80.97675 116 46.00 513.00 70.86 10.27 81.13

676 116 46.00 514.00 71.00 10.29 81.29677 116 46.00 515.00 71.14 10.31 81.45678 116 46.00 516.00 71.28 10.33 81.61679 116 46.00 517.00 71.41 10.35 81.76680 116 46.00 518.00 71.55 10.37 81.92

681 116 46.00 519.00 71.69 10.39 82.08682 116 46.00 520.00 71.83 10.41 82.24683 116 46.00 521.00 71.97 10.43 82.40684 116 46.00 522.00 72.10 10.45 82.55685 116 46.00 523.00 72.24 10.47 82.71

686 116 46.00 524.00 72.38 10.49 82.87687 116 46.00 525.00 72.52 10.51 83.03688 116 46.00 526.00 72.66 10.53 83.19689 116 46.00 527.00 72.79 10.55 83.34690 116 46.00 528.00 72.93 10.57 83.50

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

691 116 46.00 529.00 73.07 10.59 83.66692 116 46.00 530.00 73.21 10.61 83.82693 116 46.00 531.00 73.35 10.63 83.98694 116 46.00 532.00 73.48 10.65 84.13695 116 46.00 533.00 73.62 10.67 84.29

696 116 46.00 534.00 73.76 10.69 84.45697 116 46.00 535.00 73.90 10.71 84.61698 116 46.00 536.00 74.04 10.73 84.77699 116 46.00 537.00 74.17 10.75 84.92700 116 46.00 538.00 74.31 10.77 85.08

701 116 46.00 539.00 74.45 10.79 85.24702 116 46.00 540.00 74.59 10.81 85.40703 116 46.00 541.00 74.73 10.83 85.56704 116 46.00 542.00 74.86 10.85 85.71705 116 46.00 543.00 75.00 10.87 85.87

706 116 46.00 544.00 75.14 10.89 86.03707 116 46.00 545.00 75.28 10.91 86.19708 116 46.00 546.00 75.42 10.93 86.35709 116 46.00 547.00 75.55 10.95 86.50710 116 46.00 548.00 75.69 10.97 86.66

711 116 46.00 549.00 75.83 10.99 86.82712 116 46.00 550.00 75.97 11.01 86.98713 116 46.00 551.00 76.11 11.03 87.14714 116 46.00 552.00 76.24 11.05 87.29715 116 46.00 553.00 76.38 11.07 87.45

716 116 46.00 554.00 76.52 11.09 87.61717 116 46.00 555.00 76.66 11.11 87.77718 116 46.00 556.00 76.80 11.13 87.93719 116 46.00 557.00 76.93 11.15 88.08720 116 46.00 558.00 77.07 11.17 88.24

721 116 46.00 559.00 77.21 11.19 88.40722 116 46.00 560.00 77.35 11.21 88.56723 116 46.00 561.00 77.49 11.23 88.72724 116 46.00 562.00 77.62 11.25 88.87725 116 46.00 563.00 77.76 11.27 89.03

726 116 46.00 564.00 77.90 11.29 89.19727 116 46.00 565.00 78.04 11.31 89.35728 116 46.00 566.00 78.18 11.33 89.51729 116 46.00 567.00 78.31 11.35 89.66730 116 46.00 568.00 78.45 11.37 89.82

731 116 46.00 569.00 78.59 11.39 89.98732 116 46.00 570.00 78.73 11.41 90.14733 116 46.00 571.00 78.87 11.43 90.30734 116 46.00 572.00 79.00 11.45 90.45735 116 46.00 573.00 79.14 11.47 90.61

736 116 46.00 574.00 79.28 11.49 90.77737 116 46.00 575.00 79.42 11.51 90.93738 116 46.00 576.00 79.56 11.53 91.09739 116 46.00 577.00 79.69 11.55 91.24740 116 46.00 578.00 79.83 11.57 91.40

741 116 46.00 579.00 79.97 11.59 91.56742 116 46.00 580.00 80.11 11.61 91.72743 116 46.00 581.00 80.25 11.63 91.88744 116 46.00 582.00 80.38 11.65 92.03745 116 46.00 583.00 80.52 11.67 92.19

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

746 116 46.00 584.00 80.66 11.69 92.35747 116 46.00 585.00 80.80 11.71 92.51748 116 46.00 586.00 80.94 11.73 92.67749 116 46.00 587.00 81.07 11.75 92.82750 116 46.00 588.00 81.21 11.77 92.98

751 116 46.00 589.00 81.35 11.79 93.14752 116 46.00 590.00 81.49 11.81 93.30753 116 46.00 591.00 81.63 11.83 93.46754 116 46.00 592.00 81.76 11.85 93.61755 116 46.00 593.00 81.90 11.87 93.77

756 116 46.00 594.00 82.04 11.89 93.93757 116 46.00 595.00 82.18 11.91 94.09758 116 46.00 596.00 82.32 11.93 94.25759 116 46.00 597.00 82.45 11.95 94.40760 116 46.00 598.00 82.59 11.97 94.56

761 116 46.00 599.00 82.73 11.99 94.72762 116 46.00 600.00 82.87 12.01 94.88763 116 46.00 601.00 83.01 12.03 95.04764 116 46.00 602.00 83.14 12.05 95.19765 116 46.00 603.00 83.28 12.07 95.35

766 116 46.00 604.00 83.42 12.09 95.51767 116 46.00 605.00 83.56 12.11 95.67768 116 46.00 606.00 83.70 12.13 95.83769 116 46.00 607.00 83.83 12.15 95.98770 116 46.00 608.00 83.97 12.17 96.14

771 116 46.00 609.00 84.11 12.19 96.30772 116 46.00 610.00 84.25 12.21 96.46773 116 46.00 611.00 84.39 12.23 96.62774 116 46.00 612.00 84.52 12.25 96.77775 116 46.00 613.00 84.66 12.27 96.93

776 116 46.00 614.00 84.80 12.29 97.09777 116 46.00 615.00 84.94 12.31 97.25778 116 46.00 616.00 85.08 12.33 97.41779 116 46.00 617.00 85.21 12.35 97.56780 116 46.00 618.00 85.35 12.37 97.72

781 116 46.00 619.00 85.49 12.39 97.88782 116 46.00 620.00 85.63 12.41 98.04783 116 46.00 621.00 85.77 12.43 98.20784 116 46.00 622.00 85.90 12.45 98.35785 116 46.00 623.00 86.04 12.47 98.51

786 116 46.00 624.00 86.18 12.49 98.67787 116 46.00 625.00 86.32 12.51 98.83788 116 46.00 626.00 86.46 12.53 98.99789 116 46.00 627.00 86.59 12.55 99.14790 116 46.00 628.00 86.73 12.57 99.30

791 116 46.00 629.00 86.87 12.59 99.46792 116 46.00 630.00 87.01 12.61 99.62793 116 46.00 631.00 87.15 12.63 99.78794 116 46.00 632.00 87.28 12.65 99.93795 116 46.00 633.00 87.42 12.67 100.09

796 116 46.00 634.00 87.56 12.69 100.25797 116 46.00 635.00 87.70 12.71 100.41798 116 46.00 636.00 87.84 12.73 100.57799 116 46.00 637.00 87.97 12.75 100.72800 116 46.00 638.00 88.11 12.77 100.88

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly table Table letter J

801 116 46.00 639.00 88.25 12.79 101.04802 116 46.00 640.00 88.39 12.81 101.20803 116 46.00 641.00 88.53 12.83 101.36804 116 46.00 642.00 88.66 12.85 101.51805 116 46.00 643.00 88.80 12.87 101.67

806 116 46.00 644.00 88.94 12.89 101.83807 116 46.00 645.00 89.08 12.91 101.99808 116 46.00 646.00 89.22 12.93 102.15809 116 46.00 647.00 89.35 12.95 102.30810 116 46.00 648.00 89.49 12.97 102.46

811 116 46.00 649.00 89.63 12.99 102.62812 116 46.00 650.00 89.77 13.01 102.78813 116 46.00 651.00 89.91 13.03 102.94814 116 46.00 652.00 90.04 13.05 103.09815 116 46.00 653.00 90.18 13.07 103.25

816 116 46.00 654.00 90.32 13.09 103.41817 116 46.00 655.00 90.46 13.11 103.57818 116 46.00 656.00 90.60 13.13 103.73819 116 46.00 657.00 90.73 13.15 103.88820 116 46.00 658.00 90.87 13.17 104.04

821 116 46.00 659.00 91.01 13.19 104.20822 116 46.00 660.00 91.15 13.21 104.36823 116 46.00 661.00 91.29 13.23 104.52824 116 46.00 662.00 91.42 13.25 104.67825 116 46.00 663.00 91.56 13.27 104.83

826 116 46.00 664.00 91.70 13.29 104.99827 116 46.00 665.00 91.84 13.31 105.15828 116 46.00 666.00 91.98 13.33 105.31829 116 46.00 667.00 92.11 13.35 105.46830 116 46.00 668.00 92.25 13.37 105.62

831 116 46.00 669.00 92.39 13.39 105.78832 116 46.00 670.00 92.53 13.41 105.94833 116 46.00 671.00 92.67 13.43 106.10834 116 46.00 672.00 92.80 13.45 106.25835 116 46.00 673.00 92.94 13.47 106.41

836 116 46.00 674.00 93.08 13.49 106.57837 116 46.00 675.00 93.22 13.51 106.73838 116 46.00 676.00 93.36 13.53 106.89839 116 46.00 677.00 93.49 13.55 107.04840 116 46.00 678.00 93.63 13.57 107.20

841 116 46.00 679.00 93.77 13.59 107.36842 116 46.00 680.00 93.91 13.61 107.52843 116 46.00 681.00 94.05 13.63 107.68844 116 46.00 682.00 94.18 13.65 107.83845 116 46.00 683.00 94.32 13.67 107.99

846 116 46.00 684.00 94.46 13.69 108.15847 116 46.00 685.00 94.60 13.71 108.31848 116 46.00 686.00 94.74 13.73 108.47849 116 46.00 687.00 94.87 13.75 108.62850 116 46.00 688.00 95.01 13.77 108.78

851 116 46.00 689.00 95.15 13.79 108.94852 116 46.00 690.00 95.29 13.81 109.10853 116 46.00 691.00 95.43 13.83 109.26854 116 46.00 692.00 95.56 13.85 109.41855 116 46.00 693.00 95.70 13.87 109.57

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £892, go to page 163.

Weekly tableTable letter J

856 116 46.00 694.00 95.84 13.89 109.73857 116 46.00 695.00 95.98 13.91 109.89858 116 46.00 696.00 96.12 13.93 110.05859 116 46.00 697.00 96.25 13.95 110.20860 116 46.00 698.00 96.39 13.97 110.36

861 116 46.00 699.00 96.53 13.99 110.52862 116 46.00 700.00 96.67 14.01 110.68863 116 46.00 701.00 96.81 14.03 110.84864 116 46.00 702.00 96.94 14.05 110.99865 116 46.00 703.00 97.08 14.07 111.15

866 116 46.00 704.00 97.22 14.09 111.31867 116 46.00 705.00 97.36 14.11 111.47868 116 46.00 706.00 97.50 14.13 111.63869 116 46.00 707.00 97.63 14.15 111.78870 116 46.00 708.00 97.77 14.17 111.94

871 116 46.00 709.00 97.91 14.19 112.10872 116 46.00 710.00 98.05 14.21 112.26873 116 46.00 711.00 98.19 14.23 112.42874 116 46.00 712.00 98.32 14.25 112.57875 116 46.00 713.00 98.46 14.27 112.73

876 116 46.00 714.00 98.60 14.29 112.89877 116 46.00 715.00 98.74 14.31 113.05878 116 46.00 716.00 98.88 14.33 113.21879 116 46.00 717.00 99.01 14.35 113.36880 116 46.00 718.00 99.15 14.37 113.52

881 116 46.00 719.00 99.29 14.39 113.68882 116 46.00 720.00 99.43 14.41 113.84883 116 46.00 721.00 99.57 14.43 114.00884 116 46.00 722.00 99.70 14.45 114.15885 116 46.00 723.00 99.84 14.47 114.31

886 116 46.00 724.00 99.98 14.49 114.47887 116 46.00 725.00 100.12 14.51 114.63888 116 46.00 726.00 100.26 14.53 114.79889 116 46.00 727.00 100.39 14.55 114.94890 116 46.00 728.00 100.53 14.57 115.10

891 116 46.00 729.00 100.67 14.59 115.26892 116 46.00 730.00 100.74 14.60 115.34

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Page 85

Monthly table for NICs where employee has deferment for use from 6 April 2018 to 5 April 2019

Use this table for employees who are aged 21 or over, for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘J’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps so you and your 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £502.99

No NICs liability, make no entries on form RT11

Table letter J

503 503 0.00 0.00 0.00 0.00 0.00507 503 4.00 0.00 0.00 0.00 0.00511 503 8.00 0.00 0.00 0.00 0.00515 503 12.00 0.00 0.00 0.00 0.00519 503 16.00 0.00 0.00 0.00 0.00

523 503 20.00 0.00 0.00 0.00 0.00527 503 24.00 0.00 0.00 0.00 0.00531 503 28.00 0.00 0.00 0.00 0.00535 503 32.00 0.00 0.00 0.00 0.00539 503 36.00 0.00 0.00 0.00 0.00

543 503 40.00 0.00 0.00 0.00 0.00547 503 44.00 0.00 0.00 0.00 0.00551 503 48.00 0.00 0.00 0.00 0.00555 503 52.00 0.00 0.00 0.00 0.00559 503 56.00 0.00 0.00 0.00 0.00

563 503 60.00 0.00 0.00 0.00 0.00567 503 64.00 0.00 0.00 0.00 0.00571 503 68.00 0.00 0.00 0.00 0.00575 503 72.00 0.00 0.00 0.00 0.00579 503 76.00 0.00 0.00 0.00 0.00

583 503 80.00 0.00 0.00 0.00 0.00587 503 84.00 0.00 0.00 0.00 0.00591 503 88.00 0.00 0.00 0.00 0.00595 503 92.00 0.00 0.00 0.00 0.00599 503 96.00 0.00 0.00 0.00 0.00

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

603 503 100.00 0.00 0.00 0.00 0.00607 503 104.00 0.00 0.00 0.00 0.00611 503 108.00 0.00 0.00 0.00 0.00615 503 112.00 0.00 0.00 0.00 0.00619 503 116.00 0.00 0.00 0.00 0.00

623 503 120.00 0.00 0.00 0.00 0.00627 503 124.00 0.00 0.00 0.00 0.00631 503 128.00 0.00 0.00 0.00 0.00635 503 132.00 0.00 0.00 0.00 0.00639 503 136.00 0.00 0.00 0.00 0.00

643 503 140.00 0.00 0.00 0.00 0.00647 503 144.00 0.00 0.00 0.00 0.00651 503 148.00 0.00 0.00 0.00 0.00655 503 152.00 0.00 0.00 0.00 0.00659 503 156.00 0.00 0.00 0.00 0.00

663 503 160.00 0.00 0.00 0.00 0.00667 503 164.00 0.00 0.00 0.00 0.00671 503 168.00 0.00 0.00 0.00 0.00675 503 172.00 0.00 0.00 0.00 0.00679 503 176.00 0.00 0.00 0.00 0.00

683 503 180.00 0.00 0.00 0.00 0.00687 503 184.00 0.00 0.00 0.00 0.00691 503 188.00 0.00 0.00 0.00 0.00695 503 192.00 0.00 0.00 0.00 0.00699 503 196.00 0.00 0.00 0.00 0.00

702 503 199.00 0.00 0.00 0.00 0.00703 503 199.00 1.00 0.41 0.06 0.47707 503 199.00 5.00 0.97 0.14 1.11711 503 199.00 9.00 1.52 0.22 1.74715 503 199.00 13.00 2.07 0.30 2.37

719 503 199.00 17.00 2.62 0.38 3.00723 503 199.00 21.00 3.17 0.46 3.63727 503 199.00 25.00 3.73 0.54 4.27731 503 199.00 29.00 4.28 0.62 4.90735 503 199.00 33.00 4.83 0.70 5.53

739 503 199.00 37.00 5.38 0.78 6.16743 503 199.00 41.00 5.93 0.86 6.79747 503 199.00 45.00 6.49 0.94 7.43751 503 199.00 49.00 7.04 1.02 8.06755 503 199.00 53.00 7.59 1.10 8.69

759 503 199.00 57.00 8.14 1.18 9.32763 503 199.00 61.00 8.69 1.26 9.95767 503 199.00 65.00 9.25 1.34 10.59771 503 199.00 69.00 9.80 1.42 11.22775 503 199.00 73.00 10.35 1.50 11.85

779 503 199.00 77.00 10.90 1.58 12.48783 503 199.00 81.00 11.45 1.66 13.11787 503 199.00 85.00 12.01 1.74 13.75791 503 199.00 89.00 12.56 1.82 14.38795 503 199.00 93.00 13.11 1.90 15.01

799 503 199.00 97.00 13.66 1.98 15.64803 503 199.00 101.00 14.21 2.06 16.27807 503 199.00 105.00 14.77 2.14 16.91811 503 199.00 109.00 15.32 2.22 17.54815 503 199.00 113.00 15.87 2.30 18.17

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

819 503 199.00 117.00 16.42 2.38 18.80823 503 199.00 121.00 16.97 2.46 19.43827 503 199.00 125.00 17.53 2.54 20.07831 503 199.00 129.00 18.08 2.62 20.70835 503 199.00 133.00 18.63 2.70 21.33

839 503 199.00 137.00 19.18 2.78 21.96843 503 199.00 141.00 19.73 2.86 22.59847 503 199.00 145.00 20.29 2.94 23.23851 503 199.00 149.00 20.84 3.02 23.86855 503 199.00 153.00 21.39 3.10 24.49

859 503 199.00 157.00 21.94 3.18 25.12863 503 199.00 161.00 22.49 3.26 25.75867 503 199.00 165.00 23.05 3.34 26.39871 503 199.00 169.00 23.60 3.42 27.02875 503 199.00 173.00 24.15 3.50 27.65

879 503 199.00 177.00 24.70 3.58 28.28883 503 199.00 181.00 25.25 3.66 28.91887 503 199.00 185.00 25.81 3.74 29.55891 503 199.00 189.00 26.36 3.82 30.18895 503 199.00 193.00 26.91 3.90 30.81

899 503 199.00 197.00 27.46 3.98 31.44903 503 199.00 201.00 28.01 4.06 32.07907 503 199.00 205.00 28.57 4.14 32.71911 503 199.00 209.00 29.12 4.22 33.34915 503 199.00 213.00 29.67 4.30 33.97

919 503 199.00 217.00 30.22 4.38 34.60923 503 199.00 221.00 30.77 4.46 35.23927 503 199.00 225.00 31.33 4.54 35.87931 503 199.00 229.00 31.88 4.62 36.50935 503 199.00 233.00 32.43 4.70 37.13

939 503 199.00 237.00 32.98 4.78 37.76943 503 199.00 241.00 33.53 4.86 38.39947 503 199.00 245.00 34.09 4.94 39.03951 503 199.00 249.00 34.64 5.02 39.66955 503 199.00 253.00 35.19 5.10 40.29

959 503 199.00 257.00 35.74 5.18 40.92963 503 199.00 261.00 36.29 5.26 41.55967 503 199.00 265.00 36.85 5.34 42.19971 503 199.00 269.00 37.40 5.42 42.82975 503 199.00 273.00 37.95 5.50 43.45

979 503 199.00 277.00 38.50 5.58 44.08983 503 199.00 281.00 39.05 5.66 44.71987 503 199.00 285.00 39.61 5.74 45.35991 503 199.00 289.00 40.16 5.82 45.98995 503 199.00 293.00 40.71 5.90 46.61

999 503 199.00 297.00 41.26 5.98 47.241003 503 199.00 301.00 41.81 6.06 47.871007 503 199.00 305.00 42.37 6.14 48.511011 503 199.00 309.00 42.92 6.22 49.141015 503 199.00 313.00 43.47 6.30 49.77

1019 503 199.00 317.00 44.02 6.38 50.401023 503 199.00 321.00 44.57 6.46 51.031027 503 199.00 325.00 45.13 6.54 51.671031 503 199.00 329.00 45.68 6.62 52.301035 503 199.00 333.00 46.23 6.70 52.93

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

1039 503 199.00 337.00 46.78 6.78 53.561043 503 199.00 341.00 47.33 6.86 54.191047 503 199.00 345.00 47.89 6.94 54.831051 503 199.00 349.00 48.44 7.02 55.461055 503 199.00 353.00 48.99 7.10 56.09

1059 503 199.00 357.00 49.54 7.18 56.721063 503 199.00 361.00 50.09 7.26 57.351067 503 199.00 365.00 50.65 7.34 57.991071 503 199.00 369.00 51.20 7.42 58.621075 503 199.00 373.00 51.75 7.50 59.25

1079 503 199.00 377.00 52.30 7.58 59.881083 503 199.00 381.00 52.85 7.66 60.511087 503 199.00 385.00 53.41 7.74 61.151091 503 199.00 389.00 53.96 7.82 61.781095 503 199.00 393.00 54.51 7.90 62.41

1099 503 199.00 397.00 55.06 7.98 63.041103 503 199.00 401.00 55.61 8.06 63.671107 503 199.00 405.00 56.17 8.14 64.311111 503 199.00 409.00 56.72 8.22 64.941115 503 199.00 413.00 57.27 8.30 65.57

1119 503 199.00 417.00 57.82 8.38 66.201123 503 199.00 421.00 58.37 8.46 66.831127 503 199.00 425.00 58.93 8.54 67.471131 503 199.00 429.00 59.48 8.62 68.101135 503 199.00 433.00 60.03 8.70 68.73

1139 503 199.00 437.00 60.58 8.78 69.361143 503 199.00 441.00 61.13 8.86 69.991147 503 199.00 445.00 61.69 8.94 70.631151 503 199.00 449.00 62.24 9.02 71.261155 503 199.00 453.00 62.79 9.10 71.89

1159 503 199.00 457.00 63.34 9.18 72.521163 503 199.00 461.00 63.89 9.26 73.151167 503 199.00 465.00 64.45 9.34 73.791171 503 199.00 469.00 65.00 9.42 74.421175 503 199.00 473.00 65.55 9.50 75.05

1179 503 199.00 477.00 66.10 9.58 75.681183 503 199.00 481.00 66.65 9.66 76.311187 503 199.00 485.00 67.21 9.74 76.951191 503 199.00 489.00 67.76 9.82 77.581195 503 199.00 493.00 68.31 9.90 78.21

1199 503 199.00 497.00 68.86 9.98 78.841203 503 199.00 501.00 69.41 10.06 79.471207 503 199.00 505.00 69.97 10.14 80.111211 503 199.00 509.00 70.52 10.22 80.741215 503 199.00 513.00 71.07 10.30 81.37

1219 503 199.00 517.00 71.62 10.38 82.001223 503 199.00 521.00 72.17 10.46 82.631227 503 199.00 525.00 72.73 10.54 83.271231 503 199.00 529.00 73.28 10.62 83.901235 503 199.00 533.00 73.83 10.70 84.53

1239 503 199.00 537.00 74.38 10.78 85.161243 503 199.00 541.00 74.93 10.86 85.791247 503 199.00 545.00 75.49 10.94 86.431251 503 199.00 549.00 76.04 11.02 87.061255 503 199.00 553.00 76.59 11.10 87.69

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

1259 503 199.00 557.00 77.14 11.18 88.321263 503 199.00 561.00 77.69 11.26 88.951267 503 199.00 565.00 78.25 11.34 89.591271 503 199.00 569.00 78.80 11.42 90.221275 503 199.00 573.00 79.35 11.50 90.85

1279 503 199.00 577.00 79.90 11.58 91.481283 503 199.00 581.00 80.45 11.66 92.111287 503 199.00 585.00 81.01 11.74 92.751291 503 199.00 589.00 81.56 11.82 93.381295 503 199.00 593.00 82.11 11.90 94.01

1299 503 199.00 597.00 82.66 11.98 94.641303 503 199.00 601.00 83.21 12.06 95.271307 503 199.00 605.00 83.77 12.14 95.911311 503 199.00 609.00 84.32 12.22 96.541315 503 199.00 613.00 84.87 12.30 97.17

1319 503 199.00 617.00 85.42 12.38 97.801323 503 199.00 621.00 85.97 12.46 98.431327 503 199.00 625.00 86.53 12.54 99.071331 503 199.00 629.00 87.08 12.62 99.701335 503 199.00 633.00 87.63 12.70 100.33

1339 503 199.00 637.00 88.18 12.78 100.961343 503 199.00 641.00 88.73 12.86 101.591347 503 199.00 645.00 89.29 12.94 102.231351 503 199.00 649.00 89.84 13.02 102.861355 503 199.00 653.00 90.39 13.10 103.49

1359 503 199.00 657.00 90.94 13.18 104.121363 503 199.00 661.00 91.49 13.26 104.751367 503 199.00 665.00 92.05 13.34 105.391371 503 199.00 669.00 92.60 13.42 106.021375 503 199.00 673.00 93.15 13.50 106.65

1379 503 199.00 677.00 93.70 13.58 107.281383 503 199.00 681.00 94.25 13.66 107.911387 503 199.00 685.00 94.81 13.74 108.551391 503 199.00 689.00 95.36 13.82 109.181395 503 199.00 693.00 95.91 13.90 109.81

1399 503 199.00 697.00 96.46 13.98 110.441403 503 199.00 701.00 97.01 14.06 111.071407 503 199.00 705.00 97.57 14.14 111.711411 503 199.00 709.00 98.12 14.22 112.341415 503 199.00 713.00 98.67 14.30 112.97

1419 503 199.00 717.00 99.22 14.38 113.601423 503 199.00 721.00 99.77 14.46 114.231427 503 199.00 725.00 100.33 14.54 114.871431 503 199.00 729.00 100.88 14.62 115.501435 503 199.00 733.00 101.43 14.70 116.13

1439 503 199.00 737.00 101.98 14.78 116.761443 503 199.00 741.00 102.53 14.86 117.391447 503 199.00 745.00 103.09 14.94 118.031451 503 199.00 749.00 103.64 15.02 118.661455 503 199.00 753.00 104.19 15.10 119.29

1459 503 199.00 757.00 104.74 15.18 119.921463 503 199.00 761.00 105.29 15.26 120.551467 503 199.00 765.00 105.85 15.34 121.191471 503 199.00 769.00 106.40 15.42 121.821475 503 199.00 773.00 106.95 15.50 122.45

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

1479 503 199.00 777.00 107.50 15.58 123.081483 503 199.00 781.00 108.05 15.66 123.711487 503 199.00 785.00 108.61 15.74 124.351491 503 199.00 789.00 109.16 15.82 124.981495 503 199.00 793.00 109.71 15.90 125.61

1499 503 199.00 797.00 110.26 15.98 126.241503 503 199.00 801.00 110.81 16.06 126.871507 503 199.00 805.00 111.37 16.14 127.511511 503 199.00 809.00 111.92 16.22 128.141515 503 199.00 813.00 112.47 16.30 128.77

1519 503 199.00 817.00 113.02 16.38 129.401523 503 199.00 821.00 113.57 16.46 130.031527 503 199.00 825.00 114.13 16.54 130.671531 503 199.00 829.00 114.68 16.62 131.301535 503 199.00 833.00 115.23 16.70 131.93

1539 503 199.00 837.00 115.78 16.78 132.561543 503 199.00 841.00 116.33 16.86 133.191547 503 199.00 845.00 116.89 16.94 133.831551 503 199.00 849.00 117.44 17.02 134.461555 503 199.00 853.00 117.99 17.10 135.09

1559 503 199.00 857.00 118.54 17.18 135.721563 503 199.00 861.00 119.09 17.26 136.351567 503 199.00 865.00 119.65 17.34 136.991571 503 199.00 869.00 120.20 17.42 137.621575 503 199.00 873.00 120.75 17.50 138.25

1579 503 199.00 877.00 121.30 17.58 138.881583 503 199.00 881.00 121.85 17.66 139.511587 503 199.00 885.00 122.41 17.74 140.151591 503 199.00 889.00 122.96 17.82 140.781595 503 199.00 893.00 123.51 17.90 141.41

1599 503 199.00 897.00 124.06 17.98 142.041603 503 199.00 901.00 124.61 18.06 142.671607 503 199.00 905.00 125.17 18.14 143.311611 503 199.00 909.00 125.72 18.22 143.941615 503 199.00 913.00 126.27 18.30 144.57

1619 503 199.00 917.00 126.82 18.38 145.201623 503 199.00 921.00 127.37 18.46 145.831627 503 199.00 925.00 127.93 18.54 146.471631 503 199.00 929.00 128.48 18.62 147.101635 503 199.00 933.00 129.03 18.70 147.73

1639 503 199.00 937.00 129.58 18.78 148.361643 503 199.00 941.00 130.13 18.86 148.991647 503 199.00 945.00 130.69 18.94 149.631651 503 199.00 949.00 131.24 19.02 150.261655 503 199.00 953.00 131.79 19.10 150.89

1659 503 199.00 957.00 132.34 19.18 151.521663 503 199.00 961.00 132.89 19.26 152.151667 503 199.00 965.00 133.45 19.34 152.791671 503 199.00 969.00 134.00 19.42 153.421675 503 199.00 973.00 134.55 19.50 154.05

1679 503 199.00 977.00 135.10 19.58 154.681683 503 199.00 981.00 135.65 19.66 155.311687 503 199.00 985.00 136.21 19.74 155.951691 503 199.00 989.00 136.76 19.82 156.581695 503 199.00 993.00 137.31 19.90 157.21

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

1699 503 199.00 997.00 137.86 19.98 157.841703 503 199.00 1001.00 138.41 20.06 158.471707 503 199.00 1005.00 138.97 20.14 159.111711 503 199.00 1009.00 139.52 20.22 159.741715 503 199.00 1013.00 140.07 20.30 160.37

1719 503 199.00 1017.00 140.62 20.38 161.001723 503 199.00 1021.00 141.17 20.46 161.631727 503 199.00 1025.00 141.73 20.54 162.271731 503 199.00 1029.00 142.28 20.62 162.901735 503 199.00 1033.00 142.83 20.70 163.53

1739 503 199.00 1037.00 143.38 20.78 164.161743 503 199.00 1041.00 143.93 20.86 164.791747 503 199.00 1045.00 144.49 20.94 165.431751 503 199.00 1049.00 145.04 21.02 166.061755 503 199.00 1053.00 145.59 21.10 166.69

1759 503 199.00 1057.00 146.14 21.18 167.321763 503 199.00 1061.00 146.69 21.26 167.951767 503 199.00 1065.00 147.25 21.34 168.591771 503 199.00 1069.00 147.80 21.42 169.221775 503 199.00 1073.00 148.35 21.50 169.85

1779 503 199.00 1077.00 148.90 21.58 170.481783 503 199.00 1081.00 149.45 21.66 171.111787 503 199.00 1085.00 150.01 21.74 171.751791 503 199.00 1089.00 150.56 21.82 172.381795 503 199.00 1093.00 151.11 21.90 173.01

1799 503 199.00 1097.00 151.66 21.98 173.641803 503 199.00 1101.00 152.21 22.06 174.271807 503 199.00 1105.00 152.77 22.14 174.911811 503 199.00 1109.00 153.32 22.22 175.541815 503 199.00 1113.00 153.87 22.30 176.17

1819 503 199.00 1117.00 154.42 22.38 176.801823 503 199.00 1121.00 154.97 22.46 177.431827 503 199.00 1125.00 155.53 22.54 178.071831 503 199.00 1129.00 156.08 22.62 178.701835 503 199.00 1133.00 156.63 22.70 179.33

1839 503 199.00 1137.00 157.18 22.78 179.961843 503 199.00 1141.00 157.73 22.86 180.591847 503 199.00 1145.00 158.29 22.94 181.231851 503 199.00 1149.00 158.84 23.02 181.861855 503 199.00 1153.00 159.39 23.10 182.49

1859 503 199.00 1157.00 159.94 23.18 183.121863 503 199.00 1161.00 160.49 23.26 183.751867 503 199.00 1165.00 161.05 23.34 184.391871 503 199.00 1169.00 161.60 23.42 185.021875 503 199.00 1173.00 162.15 23.50 185.65

1879 503 199.00 1177.00 162.70 23.58 186.281883 503 199.00 1181.00 163.25 23.66 186.911887 503 199.00 1185.00 163.81 23.74 187.551891 503 199.00 1189.00 164.36 23.82 188.181895 503 199.00 1193.00 164.91 23.90 188.81

1899 503 199.00 1197.00 165.46 23.98 189.441903 503 199.00 1201.00 166.01 24.06 190.071907 503 199.00 1205.00 166.57 24.14 190.711911 503 199.00 1209.00 167.12 24.22 191.341915 503 199.00 1213.00 167.67 24.30 191.97

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Page 92

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

1919 503 199.00 1217.00 168.22 24.38 192.601923 503 199.00 1221.00 168.77 24.46 193.231927 503 199.00 1225.00 169.33 24.54 193.871931 503 199.00 1229.00 169.88 24.62 194.501935 503 199.00 1233.00 170.43 24.70 195.13

1939 503 199.00 1237.00 170.98 24.78 195.761943 503 199.00 1241.00 171.53 24.86 196.391947 503 199.00 1245.00 172.09 24.94 197.031951 503 199.00 1249.00 172.64 25.02 197.661955 503 199.00 1253.00 173.19 25.10 198.29

1959 503 199.00 1257.00 173.74 25.18 198.921963 503 199.00 1261.00 174.29 25.26 199.551967 503 199.00 1265.00 174.85 25.34 200.191971 503 199.00 1269.00 175.40 25.42 200.821975 503 199.00 1273.00 175.95 25.50 201.45

1979 503 199.00 1277.00 176.50 25.58 202.081983 503 199.00 1281.00 177.05 25.66 202.711987 503 199.00 1285.00 177.61 25.74 203.351991 503 199.00 1289.00 178.16 25.82 203.981995 503 199.00 1293.00 178.71 25.90 204.61

1999 503 199.00 1297.00 179.26 25.98 205.242003 503 199.00 1301.00 179.81 26.06 205.872007 503 199.00 1305.00 180.37 26.14 206.512011 503 199.00 1309.00 180.92 26.22 207.142015 503 199.00 1313.00 181.47 26.30 207.77

2019 503 199.00 1317.00 182.02 26.38 208.402023 503 199.00 1321.00 182.57 26.46 209.032027 503 199.00 1325.00 183.13 26.54 209.672031 503 199.00 1329.00 183.68 26.62 210.302035 503 199.00 1333.00 184.23 26.70 210.93

2039 503 199.00 1337.00 184.78 26.78 211.562043 503 199.00 1341.00 185.33 26.86 212.192047 503 199.00 1345.00 185.89 26.94 212.832051 503 199.00 1349.00 186.44 27.02 213.462055 503 199.00 1353.00 186.99 27.10 214.09

2059 503 199.00 1357.00 187.54 27.18 214.722063 503 199.00 1361.00 188.09 27.26 215.352067 503 199.00 1365.00 188.65 27.34 215.992071 503 199.00 1369.00 189.20 27.42 216.622075 503 199.00 1373.00 189.75 27.50 217.25

2079 503 199.00 1377.00 190.30 27.58 217.882083 503 199.00 1381.00 190.85 27.66 218.512087 503 199.00 1385.00 191.41 27.74 219.152091 503 199.00 1389.00 191.96 27.82 219.782095 503 199.00 1393.00 192.51 27.90 220.41

2099 503 199.00 1397.00 193.06 27.98 221.042103 503 199.00 1401.00 193.61 28.06 221.672107 503 199.00 1405.00 194.17 28.14 222.312111 503 199.00 1409.00 194.72 28.22 222.942115 503 199.00 1413.00 195.27 28.30 223.57

2119 503 199.00 1417.00 195.82 28.38 224.202123 503 199.00 1421.00 196.37 28.46 224.832127 503 199.00 1425.00 196.93 28.54 225.472131 503 199.00 1429.00 197.48 28.62 226.102135 503 199.00 1433.00 198.03 28.70 226.73

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

2139 503 199.00 1437.00 198.58 28.78 227.362143 503 199.00 1441.00 199.13 28.86 227.992147 503 199.00 1445.00 199.69 28.94 228.632151 503 199.00 1449.00 200.24 29.02 229.262155 503 199.00 1453.00 200.79 29.10 229.89

2159 503 199.00 1457.00 201.34 29.18 230.522163 503 199.00 1461.00 201.89 29.26 231.152167 503 199.00 1465.00 202.45 29.34 231.792171 503 199.00 1469.00 203.00 29.42 232.422175 503 199.00 1473.00 203.55 29.50 233.05

2179 503 199.00 1477.00 204.10 29.58 233.682183 503 199.00 1481.00 204.65 29.66 234.312187 503 199.00 1485.00 205.21 29.74 234.952191 503 199.00 1489.00 205.76 29.82 235.582195 503 199.00 1493.00 206.31 29.90 236.21

2199 503 199.00 1497.00 206.86 29.98 236.842203 503 199.00 1501.00 207.41 30.06 237.472207 503 199.00 1505.00 207.97 30.14 238.112211 503 199.00 1509.00 208.52 30.22 238.742215 503 199.00 1513.00 209.07 30.30 239.37

2219 503 199.00 1517.00 209.62 30.38 240.002223 503 199.00 1521.00 210.17 30.46 240.632227 503 199.00 1525.00 210.73 30.54 241.272231 503 199.00 1529.00 211.28 30.62 241.902235 503 199.00 1533.00 211.83 30.70 242.53

2239 503 199.00 1537.00 212.38 30.78 243.162243 503 199.00 1541.00 212.93 30.86 243.792247 503 199.00 1545.00 213.49 30.94 244.432251 503 199.00 1549.00 214.04 31.02 245.062255 503 199.00 1553.00 214.59 31.10 245.69

2259 503 199.00 1557.00 215.14 31.18 246.322263 503 199.00 1561.00 215.69 31.26 246.952267 503 199.00 1565.00 216.25 31.34 247.592271 503 199.00 1569.00 216.80 31.42 248.222275 503 199.00 1573.00 217.35 31.50 248.85

2279 503 199.00 1577.00 217.90 31.58 249.482283 503 199.00 1581.00 218.45 31.66 250.112287 503 199.00 1585.00 219.01 31.74 250.752291 503 199.00 1589.00 219.56 31.82 251.382295 503 199.00 1593.00 220.11 31.90 252.01

2299 503 199.00 1597.00 220.66 31.98 252.642303 503 199.00 1601.00 221.21 32.06 253.272307 503 199.00 1605.00 221.77 32.14 253.912311 503 199.00 1609.00 222.32 32.22 254.542315 503 199.00 1613.00 222.87 32.30 255.17

2319 503 199.00 1617.00 223.42 32.38 255.802323 503 199.00 1621.00 223.97 32.46 256.432327 503 199.00 1625.00 224.53 32.54 257.072331 503 199.00 1629.00 225.08 32.62 257.702335 503 199.00 1633.00 225.63 32.70 258.33

2339 503 199.00 1637.00 226.18 32.78 258.962343 503 199.00 1641.00 226.73 32.86 259.592347 503 199.00 1645.00 227.29 32.94 260.232351 503 199.00 1649.00 227.84 33.02 260.862355 503 199.00 1653.00 228.39 33.10 261.49

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Page 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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

2359 503 199.00 1657.00 228.94 33.18 262.122363 503 199.00 1661.00 229.49 33.26 262.752367 503 199.00 1665.00 230.05 33.34 263.392371 503 199.00 1669.00 230.60 33.42 264.022375 503 199.00 1673.00 231.15 33.50 264.65

2379 503 199.00 1677.00 231.70 33.58 265.282383 503 199.00 1681.00 232.25 33.66 265.912387 503 199.00 1685.00 232.81 33.74 266.552391 503 199.00 1689.00 233.36 33.82 267.182395 503 199.00 1693.00 233.91 33.90 267.81

2399 503 199.00 1697.00 234.46 33.98 268.442403 503 199.00 1701.00 235.01 34.06 269.072407 503 199.00 1705.00 235.57 34.14 269.712411 503 199.00 1709.00 236.12 34.22 270.342415 503 199.00 1713.00 236.67 34.30 270.97

2419 503 199.00 1717.00 237.22 34.38 271.602423 503 199.00 1721.00 237.77 34.46 272.232427 503 199.00 1725.00 238.33 34.54 272.872431 503 199.00 1729.00 238.88 34.62 273.502435 503 199.00 1733.00 239.43 34.70 274.13

2439 503 199.00 1737.00 239.98 34.78 274.762443 503 199.00 1741.00 240.53 34.86 275.392447 503 199.00 1745.00 241.09 34.94 276.032451 503 199.00 1749.00 241.64 35.02 276.662455 503 199.00 1753.00 242.19 35.10 277.29

2459 503 199.00 1757.00 242.74 35.18 277.922463 503 199.00 1761.00 243.29 35.26 278.552467 503 199.00 1765.00 243.85 35.34 279.192471 503 199.00 1769.00 244.40 35.42 279.822475 503 199.00 1773.00 244.95 35.50 280.45

2479 503 199.00 1777.00 245.50 35.58 281.082483 503 199.00 1781.00 246.05 35.66 281.712487 503 199.00 1785.00 246.61 35.74 282.352491 503 199.00 1789.00 247.16 35.82 282.982495 503 199.00 1793.00 247.71 35.90 283.61

2499 503 199.00 1797.00 248.26 35.98 284.242503 503 199.00 1801.00 248.81 36.06 284.872507 503 199.00 1805.00 249.37 36.14 285.512511 503 199.00 1809.00 249.92 36.22 286.142515 503 199.00 1813.00 250.47 36.30 286.77

2519 503 199.00 1817.00 251.02 36.38 287.402523 503 199.00 1821.00 251.57 36.46 288.032527 503 199.00 1825.00 252.13 36.54 288.672531 503 199.00 1829.00 252.68 36.62 289.302535 503 199.00 1833.00 253.23 36.70 289.93

2539 503 199.00 1837.00 253.78 36.78 290.562543 503 199.00 1841.00 254.33 36.86 291.192547 503 199.00 1845.00 254.89 36.94 291.832551 503 199.00 1849.00 255.44 37.02 292.462555 503 199.00 1853.00 255.99 37.10 293.09

2559 503 199.00 1857.00 256.54 37.18 293.722563 503 199.00 1861.00 257.09 37.26 294.352567 503 199.00 1865.00 257.65 37.34 294.992571 503 199.00 1869.00 258.20 37.42 295.622575 503 199.00 1873.00 258.75 37.50 296.25

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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 JMonthly table

2579 503 199.00 1877.00 259.30 37.58 296.882583 503 199.00 1881.00 259.85 37.66 297.512587 503 199.00 1885.00 260.41 37.74 298.152591 503 199.00 1889.00 260.96 37.82 298.782595 503 199.00 1893.00 261.51 37.90 299.41

2599 503 199.00 1897.00 262.06 37.98 300.042603 503 199.00 1901.00 262.61 38.06 300.672607 503 199.00 1905.00 263.17 38.14 301.312611 503 199.00 1909.00 263.72 38.22 301.942615 503 199.00 1913.00 264.27 38.30 302.57

2619 503 199.00 1917.00 264.82 38.38 303.202623 503 199.00 1921.00 265.37 38.46 303.832627 503 199.00 1925.00 265.93 38.54 304.472631 503 199.00 1929.00 266.48 38.62 305.102635 503 199.00 1933.00 267.03 38.70 305.73

2639 503 199.00 1937.00 267.58 38.78 306.362643 503 199.00 1941.00 268.13 38.86 306.992647 503 199.00 1945.00 268.69 38.94 307.632651 503 199.00 1949.00 269.24 39.02 308.262655 503 199.00 1953.00 269.79 39.10 308.89

2659 503 199.00 1957.00 270.34 39.18 309.522663 503 199.00 1961.00 270.89 39.26 310.152667 503 199.00 1965.00 271.45 39.34 310.792671 503 199.00 1969.00 272.00 39.42 311.422675 503 199.00 1973.00 272.55 39.50 312.05

2679 503 199.00 1977.00 273.10 39.58 312.682683 503 199.00 1981.00 273.65 39.66 313.312687 503 199.00 1985.00 274.21 39.74 313.952691 503 199.00 1989.00 274.76 39.82 314.582695 503 199.00 1993.00 275.31 39.90 315.21

2699 503 199.00 1997.00 275.86 39.98 315.842703 503 199.00 2001.00 276.41 40.06 316.472707 503 199.00 2005.00 276.97 40.14 317.112711 503 199.00 2009.00 277.52 40.22 317.742715 503 199.00 2013.00 278.07 40.30 318.37

2719 503 199.00 2017.00 278.62 40.38 319.002723 503 199.00 2021.00 279.17 40.46 319.632727 503 199.00 2025.00 279.73 40.54 320.272731 503 199.00 2029.00 280.28 40.62 320.902735 503 199.00 2033.00 280.83 40.70 321.53

2739 503 199.00 2037.00 281.38 40.78 322.162743 503 199.00 2041.00 281.93 40.86 322.792747 503 199.00 2045.00 282.49 40.94 323.432751 503 199.00 2049.00 283.04 41.02 324.062755 503 199.00 2053.00 283.59 41.10 324.69

2759 503 199.00 2057.00 284.14 41.18 325.322763 503 199.00 2061.00 284.69 41.26 325.952767 503 199.00 2065.00 285.25 41.34 326.592771 503 199.00 2069.00 285.80 41.42 327.222775 503 199.00 2073.00 286.35 41.50 327.85

2779 503 199.00 2077.00 286.90 41.58 328.482783 503 199.00 2081.00 287.45 41.66 329.112787 503 199.00 2085.00 288.01 41.74 329.752791 503 199.00 2089.00 288.56 41.82 330.382795 503 199.00 2093.00 289.11 41.90 331.01

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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 J

2799 503 199.00 2097.00 289.66 41.98 331.642803 503 199.00 2101.00 290.21 42.06 332.272807 503 199.00 2105.00 290.77 42.14 332.912811 503 199.00 2109.00 291.32 42.22 333.542815 503 199.00 2113.00 291.87 42.30 334.17

2819 503 199.00 2117.00 292.42 42.38 334.802823 503 199.00 2121.00 292.97 42.46 335.432827 503 199.00 2125.00 293.53 42.54 336.072831 503 199.00 2129.00 294.08 42.62 336.702835 503 199.00 2133.00 294.63 42.70 337.33

2839 503 199.00 2137.00 295.18 42.78 337.962843 503 199.00 2141.00 295.73 42.86 338.592847 503 199.00 2145.00 296.29 42.94 339.232851 503 199.00 2149.00 296.84 43.02 339.862855 503 199.00 2153.00 297.39 43.10 340.49

2859 503 199.00 2157.00 297.94 43.18 341.122863 503 199.00 2161.00 298.49 43.26 341.752867 503 199.00 2165.00 299.05 43.34 342.392871 503 199.00 2169.00 299.60 43.42 343.022875 503 199.00 2173.00 300.15 43.50 343.65

2879 503 199.00 2177.00 300.70 43.58 344.282883 503 199.00 2181.00 301.25 43.66 344.912887 503 199.00 2185.00 301.81 43.74 345.552891 503 199.00 2189.00 302.36 43.82 346.182895 503 199.00 2193.00 302.91 43.90 346.81

2899 503 199.00 2197.00 303.46 43.98 347.442903 503 199.00 2201.00 304.01 44.06 348.072907 503 199.00 2205.00 304.57 44.14 348.712911 503 199.00 2209.00 305.12 44.22 349.342915 503 199.00 2213.00 305.67 44.30 349.97

2919 503 199.00 2217.00 306.22 44.38 350.602923 503 199.00 2221.00 306.77 44.46 351.232927 503 199.00 2225.00 307.33 44.54 351.872931 503 199.00 2229.00 307.88 44.62 352.502935 503 199.00 2233.00 308.43 44.70 353.13

2939 503 199.00 2237.00 308.98 44.78 353.762943 503 199.00 2241.00 309.53 44.86 354.392947 503 199.00 2245.00 310.09 44.94 355.032951 503 199.00 2249.00 310.64 45.02 355.662955 503 199.00 2253.00 311.19 45.10 356.29

2959 503 199.00 2257.00 311.74 45.18 356.922963 503 199.00 2261.00 312.29 45.26 357.552967 503 199.00 2265.00 312.85 45.34 358.192971 503 199.00 2269.00 313.40 45.42 358.822975 503 199.00 2273.00 313.95 45.50 359.45

2979 503 199.00 2277.00 314.50 45.58 360.082983 503 199.00 2281.00 315.05 45.66 360.712987 503 199.00 2285.00 315.61 45.74 361.352991 503 199.00 2289.00 316.16 45.82 361.982995 503 199.00 2293.00 316.71 45.90 362.61

2999 503 199.00 2297.00 317.26 45.98 363.243003 503 199.00 2301.00 317.81 46.06 363.873007 503 199.00 2305.00 318.37 46.14 364.513011 503 199.00 2309.00 318.92 46.22 365.143015 503 199.00 2313.00 319.47 46.30 365.77

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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 JMonthly table

3019 503 199.00 2317.00 320.02 46.38 366.403023 503 199.00 2321.00 320.57 46.46 367.033027 503 199.00 2325.00 321.13 46.54 367.673031 503 199.00 2329.00 321.68 46.62 368.303035 503 199.00 2333.00 322.23 46.70 368.93

3039 503 199.00 2337.00 322.78 46.78 369.563043 503 199.00 2341.00 323.33 46.86 370.193047 503 199.00 2345.00 323.89 46.94 370.833051 503 199.00 2349.00 324.44 47.02 371.463055 503 199.00 2353.00 324.99 47.10 372.09

3059 503 199.00 2357.00 325.54 47.18 372.723063 503 199.00 2361.00 326.09 47.26 373.353067 503 199.00 2365.00 326.65 47.34 373.993071 503 199.00 2369.00 327.20 47.42 374.623075 503 199.00 2373.00 327.75 47.50 375.25

3079 503 199.00 2377.00 328.30 47.58 375.883083 503 199.00 2381.00 328.85 47.66 376.513087 503 199.00 2385.00 329.41 47.74 377.153091 503 199.00 2389.00 329.96 47.82 377.783095 503 199.00 2393.00 330.51 47.90 378.41

3099 503 199.00 2397.00 331.06 47.98 379.043103 503 199.00 2401.00 331.61 48.06 379.673107 503 199.00 2405.00 332.17 48.14 380.313111 503 199.00 2409.00 332.72 48.22 380.943115 503 199.00 2413.00 333.27 48.30 381.57

3119 503 199.00 2417.00 333.82 48.38 382.203123 503 199.00 2421.00 334.37 48.46 382.833127 503 199.00 2425.00 334.93 48.54 383.473131 503 199.00 2429.00 335.48 48.62 384.103135 503 199.00 2433.00 336.03 48.70 384.73

3139 503 199.00 2437.00 336.58 48.78 385.363143 503 199.00 2441.00 337.13 48.86 385.993147 503 199.00 2445.00 337.69 48.94 386.633151 503 199.00 2449.00 338.24 49.02 387.263155 503 199.00 2453.00 338.79 49.10 387.89

3159 503 199.00 2457.00 339.34 49.18 388.523163 503 199.00 2461.00 339.89 49.26 389.153167 503 199.00 2465.00 340.45 49.34 389.793171 503 199.00 2469.00 341.00 49.42 390.423175 503 199.00 2473.00 341.55 49.50 391.05

3179 503 199.00 2477.00 342.10 49.58 391.683183 503 199.00 2481.00 342.65 49.66 392.313187 503 199.00 2485.00 343.21 49.74 392.953191 503 199.00 2489.00 343.76 49.82 393.583195 503 199.00 2493.00 344.31 49.90 394.21

3199 503 199.00 2497.00 344.86 49.98 394.843203 503 199.00 2501.00 345.41 50.06 395.473207 503 199.00 2505.00 345.97 50.14 396.113211 503 199.00 2509.00 346.52 50.22 396.743215 503 199.00 2513.00 347.07 50.30 397.37

3219 503 199.00 2517.00 347.62 50.38 398.003223 503 199.00 2521.00 348.17 50.46 398.633227 503 199.00 2525.00 348.73 50.54 399.273231 503 199.00 2529.00 349.28 50.62 399.903235 503 199.00 2533.00 349.83 50.70 400.53

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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 J

3239 503 199.00 2537.00 350.38 50.78 401.163243 503 199.00 2541.00 350.93 50.86 401.793247 503 199.00 2545.00 351.49 50.94 402.433251 503 199.00 2549.00 352.04 51.02 403.063255 503 199.00 2553.00 352.59 51.10 403.69

3259 503 199.00 2557.00 353.14 51.18 404.323263 503 199.00 2561.00 353.69 51.26 404.953267 503 199.00 2565.00 354.25 51.34 405.593271 503 199.00 2569.00 354.80 51.42 406.223275 503 199.00 2573.00 355.35 51.50 406.85

3279 503 199.00 2577.00 355.90 51.58 407.483283 503 199.00 2581.00 356.45 51.66 408.113287 503 199.00 2585.00 357.01 51.74 408.753291 503 199.00 2589.00 357.56 51.82 409.383295 503 199.00 2593.00 358.11 51.90 410.01

3299 503 199.00 2597.00 358.66 51.98 410.643303 503 199.00 2601.00 359.21 52.06 411.273307 503 199.00 2605.00 359.77 52.14 411.913311 503 199.00 2609.00 360.32 52.22 412.543315 503 199.00 2613.00 360.87 52.30 413.17

3319 503 199.00 2617.00 361.42 52.38 413.803323 503 199.00 2621.00 361.97 52.46 414.433327 503 199.00 2625.00 362.53 52.54 415.073331 503 199.00 2629.00 363.08 52.62 415.703335 503 199.00 2633.00 363.63 52.70 416.33

3339 503 199.00 2637.00 364.18 52.78 416.963343 503 199.00 2641.00 364.73 52.86 417.593347 503 199.00 2645.00 365.29 52.94 418.233351 503 199.00 2649.00 365.84 53.02 418.863355 503 199.00 2653.00 366.39 53.10 419.49

3359 503 199.00 2657.00 366.94 53.18 420.123363 503 199.00 2661.00 367.49 53.26 420.753367 503 199.00 2665.00 368.05 53.34 421.393371 503 199.00 2669.00 368.60 53.42 422.023375 503 199.00 2673.00 369.15 53.50 422.65

3379 503 199.00 2677.00 369.70 53.58 423.283383 503 199.00 2681.00 370.25 53.66 423.913387 503 199.00 2685.00 370.81 53.74 424.553391 503 199.00 2689.00 371.36 53.82 425.183395 503 199.00 2693.00 371.91 53.90 425.81

3399 503 199.00 2697.00 372.46 53.98 426.443403 503 199.00 2701.00 373.01 54.06 427.073407 503 199.00 2705.00 373.57 54.14 427.713411 503 199.00 2709.00 374.12 54.22 428.343415 503 199.00 2713.00 374.67 54.30 428.97

3419 503 199.00 2717.00 375.22 54.38 429.603423 503 199.00 2721.00 375.77 54.46 430.233427 503 199.00 2725.00 376.33 54.54 430.873431 503 199.00 2729.00 376.88 54.62 431.503435 503 199.00 2733.00 377.43 54.70 432.13

3439 503 199.00 2737.00 377.98 54.78 432.763443 503 199.00 2741.00 378.53 54.86 433.393447 503 199.00 2745.00 379.09 54.94 434.033451 503 199.00 2749.00 379.64 55.02 434.663455 503 199.00 2753.00 380.19 55.10 435.29

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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 JMonthly table

3459 503 199.00 2757.00 380.74 55.18 435.923463 503 199.00 2761.00 381.29 55.26 436.553467 503 199.00 2765.00 381.85 55.34 437.193471 503 199.00 2769.00 382.40 55.42 437.823475 503 199.00 2773.00 382.95 55.50 438.45

3479 503 199.00 2777.00 383.50 55.58 439.083483 503 199.00 2781.00 384.05 55.66 439.713487 503 199.00 2785.00 384.61 55.74 440.353491 503 199.00 2789.00 385.16 55.82 440.983495 503 199.00 2793.00 385.71 55.90 441.61

3499 503 199.00 2797.00 386.26 55.98 442.243503 503 199.00 2801.00 386.81 56.06 442.873507 503 199.00 2805.00 387.37 56.14 443.513511 503 199.00 2809.00 387.92 56.22 444.143515 503 199.00 2813.00 388.47 56.30 444.77

3519 503 199.00 2817.00 389.02 56.38 445.403523 503 199.00 2821.00 389.57 56.46 446.033527 503 199.00 2825.00 390.13 56.54 446.673531 503 199.00 2829.00 390.68 56.62 447.303535 503 199.00 2833.00 391.23 56.70 447.93

3539 503 199.00 2837.00 391.78 56.78 448.563543 503 199.00 2841.00 392.33 56.86 449.193547 503 199.00 2845.00 392.89 56.94 449.833551 503 199.00 2849.00 393.44 57.02 450.463555 503 199.00 2853.00 393.99 57.10 451.09

3559 503 199.00 2857.00 394.54 57.18 451.723563 503 199.00 2861.00 395.09 57.26 452.353567 503 199.00 2865.00 395.65 57.34 452.993571 503 199.00 2869.00 396.20 57.42 453.623575 503 199.00 2873.00 396.75 57.50 454.25

3579 503 199.00 2877.00 397.30 57.58 454.883583 503 199.00 2881.00 397.85 57.66 455.513587 503 199.00 2885.00 398.41 57.74 456.153591 503 199.00 2889.00 398.96 57.82 456.783595 503 199.00 2893.00 399.51 57.90 457.41

3599 503 199.00 2897.00 400.06 57.98 458.043603 503 199.00 2901.00 400.61 58.06 458.673607 503 199.00 2905.00 401.17 58.14 459.313611 503 199.00 2909.00 401.72 58.22 459.943615 503 199.00 2913.00 402.27 58.30 460.57

3619 503 199.00 2917.00 402.82 58.38 461.203623 503 199.00 2921.00 403.37 58.46 461.833627 503 199.00 2925.00 403.93 58.54 462.473631 503 199.00 2929.00 404.48 58.62 463.103635 503 199.00 2933.00 405.03 58.70 463.73

3639 503 199.00 2937.00 405.58 58.78 464.363643 503 199.00 2941.00 406.13 58.86 464.993647 503 199.00 2945.00 406.69 58.94 465.633651 503 199.00 2949.00 407.24 59.02 466.263655 503 199.00 2953.00 407.79 59.10 466.89

3659 503 199.00 2957.00 408.34 59.18 467.523663 503 199.00 2961.00 408.89 59.26 468.153667 503 199.00 2965.00 409.45 59.34 468.793671 503 199.00 2969.00 410.00 59.42 469.423675 503 199.00 2973.00 410.55 59.50 470.05

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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

If the employee’s gross pay is over £3,863, go to page 163.

Table letter J Monthly table

3679 503 199.00 2977.00 411.10 59.58 470.683683 503 199.00 2981.00 411.65 59.66 471.313687 503 199.00 2985.00 412.21 59.74 471.953691 503 199.00 2989.00 412.76 59.82 472.583695 503 199.00 2993.00 413.31 59.90 473.21

3699 503 199.00 2997.00 413.86 59.98 473.843703 503 199.00 3001.00 414.41 60.06 474.473707 503 199.00 3005.00 414.97 60.14 475.113711 503 199.00 3009.00 415.52 60.22 475.743715 503 199.00 3013.00 416.07 60.30 476.37

3719 503 199.00 3017.00 416.62 60.38 477.003723 503 199.00 3021.00 417.17 60.46 477.633727 503 199.00 3025.00 417.73 60.54 478.273731 503 199.00 3029.00 418.28 60.62 478.903735 503 199.00 3033.00 418.83 60.70 479.53

3739 503 199.00 3037.00 419.38 60.78 480.163743 503 199.00 3041.00 419.93 60.86 480.793747 503 199.00 3045.00 420.49 60.94 481.433751 503 199.00 3049.00 421.04 61.02 482.063755 503 199.00 3053.00 421.59 61.10 482.69

3759 503 199.00 3057.00 422.14 61.18 483.323763 503 199.00 3061.00 422.69 61.26 483.953767 503 199.00 3065.00 423.25 61.34 484.593771 503 199.00 3069.00 423.80 61.42 485.223775 503 199.00 3073.00 424.35 61.50 485.85

3779 503 199.00 3077.00 424.90 61.58 486.483783 503 199.00 3081.00 425.45 61.66 487.113787 503 199.00 3085.00 426.01 61.74 487.753791 503 199.00 3089.00 426.56 61.82 488.383795 503 199.00 3093.00 427.11 61.90 489.01

3799 503 199.00 3097.00 427.66 61.98 489.643803 503 199.00 3101.00 428.21 62.06 490.273807 503 199.00 3105.00 428.77 62.14 490.913811 503 199.00 3109.00 429.32 62.22 491.543815 503 199.00 3113.00 429.87 62.30 492.17

3819 503 199.00 3117.00 430.42 62.38 492.803823 503 199.00 3121.00 430.97 62.46 493.433827 503 199.00 3125.00 431.53 62.54 494.073831 503 199.00 3129.00 432.08 62.62 494.703835 503 199.00 3133.00 432.63 62.70 495.33

3839 503 199.00 3137.00 433.18 62.78 495.963843 503 199.00 3141.00 433.73 62.86 496.593847 503 199.00 3145.00 434.29 62.94 497.233851 503 199.00 3149.00 434.84 63.02 497.863855 503 199.00 3153.00 435.39 63.10 498.49

3859 503 199.00 3157.00 435.94 63.18 499.123863 503 199.00 3161.00 436.22 63.22 499.44

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Page 101

Table letter M

Use this table for employees who are under the ageof 21.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are aged 21 or over and under State Pension age. (see Table letter A)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees on an Approved Apprenticeship scheme under the age of 25 (see Table letter H)

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘M’ in the NICs Category Letter column on 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/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps 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 for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £115.99

No NICs liability, make no entries on form RT11

116 116 0.00 0.00 0.00 0.00 0.00117 116 1.00 0.00 0.00 0.00 0.00118 116 2.00 0.00 0.00 0.00 0.00119 116 3.00 0.00 0.00 0.00 0.00120 116 4.00 0.00 0.00 0.00 0.00

121 116 5.00 0.00 0.00 0.00 0.00122 116 6.00 0.00 0.00 0.00 0.00123 116 7.00 0.00 0.00 0.00 0.00124 116 8.00 0.00 0.00 0.00 0.00125 116 9.00 0.00 0.00 0.00 0.00

126 116 10.00 0.00 0.00 0.00 0.00127 116 11.00 0.00 0.00 0.00 0.00128 116 12.00 0.00 0.00 0.00 0.00129 116 13.00 0.00 0.00 0.00 0.00130 116 14.00 0.00 0.00 0.00 0.00

131 116 15.00 0.00 0.00 0.00 0.00132 116 16.00 0.00 0.00 0.00 0.00133 116 17.00 0.00 0.00 0.00 0.00134 116 18.00 0.00 0.00 0.00 0.00135 116 19.00 0.00 0.00 0.00 0.00

136 116 20.00 0.00 0.00 0.00 0.00137 116 21.00 0.00 0.00 0.00 0.00138 116 22.00 0.00 0.00 0.00 0.00139 116 23.00 0.00 0.00 0.00 0.00140 116 24.00 0.00 0.00 0.00 0.00

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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

Weekly tableTable letter M

Page 102

141 116 25.00 0.00 0.00 0.00 0.00142 116 26.00 0.00 0.00 0.00 0.00143 116 27.00 0.00 0.00 0.00 0.00144 116 28.00 0.00 0.00 0.00 0.00145 116 29.00 0.00 0.00 0.00 0.00

146 116 30.00 0.00 0.00 0.00 0.00147 116 31.00 0.00 0.00 0.00 0.00148 116 32.00 0.00 0.00 0.00 0.00149 116 33.00 0.00 0.00 0.00 0.00150 116 34.00 0.00 0.00 0.00 0.00

151 116 35.00 0.00 0.00 0.00 0.00152 116 36.00 0.00 0.00 0.00 0.00153 116 37.00 0.00 0.00 0.00 0.00154 116 38.00 0.00 0.00 0.00 0.00155 116 39.00 0.00 0.00 0.00 0.00

156 116 40.00 0.00 0.00 0.00 0.00157 116 41.00 0.00 0.00 0.00 0.00158 116 42.00 0.00 0.00 0.00 0.00159 116 43.00 0.00 0.00 0.00 0.00160 116 44.00 0.00 0.00 0.00 0.00

161 116 45.00 0.00 0.00 0.00 0.00162 116 46.00 0.00 0.00 0.00 0.00163 116 46.00 1.00 0.00 0.18 0.18164 116 46.00 2.00 0.00 0.30 0.30165 116 46.00 3.00 0.00 0.42 0.42

166 116 46.00 4.00 0.00 0.54 0.54167 116 46.00 5.00 0.00 0.66 0.66168 116 46.00 6.00 0.00 0.78 0.78169 116 46.00 7.00 0.00 0.90 0.90170 116 46.00 8.00 0.00 1.02 1.02

171 116 46.00 9.00 0.00 1.14 1.14172 116 46.00 10.00 0.00 1.26 1.26173 116 46.00 11.00 0.00 1.38 1.38174 116 46.00 12.00 0.00 1.50 1.50175 116 46.00 13.00 0.00 1.62 1.62

176 116 46.00 14.00 0.00 1.74 1.74177 116 46.00 15.00 0.00 1.86 1.86178 116 46.00 16.00 0.00 1.98 1.98179 116 46.00 17.00 0.00 2.10 2.10180 116 46.00 18.00 0.00 2.22 2.22

181 116 46.00 19.00 0.00 2.34 2.34182 116 46.00 20.00 0.00 2.46 2.46183 116 46.00 21.00 0.00 2.58 2.58184 116 46.00 22.00 0.00 2.70 2.70185 116 46.00 23.00 0.00 2.82 2.82

186 116 46.00 24.00 0.00 2.94 2.94187 116 46.00 25.00 0.00 3.06 3.06188 116 46.00 26.00 0.00 3.18 3.18189 116 46.00 27.00 0.00 3.30 3.30190 116 46.00 28.00 0.00 3.42 3.42

191 116 46.00 29.00 0.00 3.54 3.54192 116 46.00 30.00 0.00 3.66 3.66193 116 46.00 31.00 0.00 3.78 3.78194 116 46.00 32.00 0.00 3.90 3.90195 116 46.00 33.00 0.00 4.02 4.02

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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 MWeekly table

196 116 46.00 34.00 0.00 4.14 4.14197 116 46.00 35.00 0.00 4.26 4.26198 116 46.00 36.00 0.00 4.38 4.38199 116 46.00 37.00 0.00 4.50 4.50200 116 46.00 38.00 0.00 4.62 4.62

201 116 46.00 39.00 0.00 4.74 4.74202 116 46.00 40.00 0.00 4.86 4.86203 116 46.00 41.00 0.00 4.98 4.98204 116 46.00 42.00 0.00 5.10 5.10205 116 46.00 43.00 0.00 5.22 5.22

206 116 46.00 44.00 0.00 5.34 5.34207 116 46.00 45.00 0.00 5.46 5.46208 116 46.00 46.00 0.00 5.58 5.58209 116 46.00 47.00 0.00 5.70 5.70210 116 46.00 48.00 0.00 5.82 5.82

211 116 46.00 49.00 0.00 5.94 5.94212 116 46.00 50.00 0.00 6.06 6.06213 116 46.00 51.00 0.00 6.18 6.18214 116 46.00 52.00 0.00 6.30 6.30215 116 46.00 53.00 0.00 6.42 6.42

216 116 46.00 54.00 0.00 6.54 6.54217 116 46.00 55.00 0.00 6.66 6.66218 116 46.00 56.00 0.00 6.78 6.78219 116 46.00 57.00 0.00 6.90 6.90220 116 46.00 58.00 0.00 7.02 7.02

221 116 46.00 59.00 0.00 7.14 7.14222 116 46.00 60.00 0.00 7.26 7.26223 116 46.00 61.00 0.00 7.38 7.38224 116 46.00 62.00 0.00 7.50 7.50225 116 46.00 63.00 0.00 7.62 7.62

226 116 46.00 64.00 0.00 7.74 7.74227 116 46.00 65.00 0.00 7.86 7.86228 116 46.00 66.00 0.00 7.98 7.98229 116 46.00 67.00 0.00 8.10 8.10230 116 46.00 68.00 0.00 8.22 8.22

231 116 46.00 69.00 0.00 8.34 8.34232 116 46.00 70.00 0.00 8.46 8.46233 116 46.00 71.00 0.00 8.58 8.58234 116 46.00 72.00 0.00 8.70 8.70235 116 46.00 73.00 0.00 8.82 8.82

236 116 46.00 74.00 0.00 8.94 8.94237 116 46.00 75.00 0.00 9.06 9.06238 116 46.00 76.00 0.00 9.18 9.18239 116 46.00 77.00 0.00 9.30 9.30240 116 46.00 78.00 0.00 9.42 9.42

241 116 46.00 79.00 0.00 9.54 9.54242 116 46.00 80.00 0.00 9.66 9.66243 116 46.00 81.00 0.00 9.78 9.78244 116 46.00 82.00 0.00 9.90 9.90245 116 46.00 83.00 0.00 10.02 10.02

246 116 46.00 84.00 0.00 10.14 10.14247 116 46.00 85.00 0.00 10.26 10.26248 116 46.00 86.00 0.00 10.38 10.38249 116 46.00 87.00 0.00 10.50 10.50250 116 46.00 88.00 0.00 10.62 10.62

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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

Weekly tableTable letter M

251 116 46.00 89.00 0.00 10.74 10.74252 116 46.00 90.00 0.00 10.86 10.86253 116 46.00 91.00 0.00 10.98 10.98254 116 46.00 92.00 0.00 11.10 11.10255 116 46.00 93.00 0.00 11.22 11.22

256 116 46.00 94.00 0.00 11.34 11.34257 116 46.00 95.00 0.00 11.46 11.46258 116 46.00 96.00 0.00 11.58 11.58259 116 46.00 97.00 0.00 11.70 11.70260 116 46.00 98.00 0.00 11.82 11.82

261 116 46.00 99.00 0.00 11.94 11.94262 116 46.00 100.00 0.00 12.06 12.06263 116 46.00 101.00 0.00 12.18 12.18264 116 46.00 102.00 0.00 12.30 12.30265 116 46.00 103.00 0.00 12.42 12.42

266 116 46.00 104.00 0.00 12.54 12.54267 116 46.00 105.00 0.00 12.66 12.66268 116 46.00 106.00 0.00 12.78 12.78269 116 46.00 107.00 0.00 12.90 12.90270 116 46.00 108.00 0.00 13.02 13.02

271 116 46.00 109.00 0.00 13.14 13.14272 116 46.00 110.00 0.00 13.26 13.26273 116 46.00 111.00 0.00 13.38 13.38274 116 46.00 112.00 0.00 13.50 13.50275 116 46.00 113.00 0.00 13.62 13.62

276 116 46.00 114.00 0.00 13.74 13.74277 116 46.00 115.00 0.00 13.86 13.86278 116 46.00 116.00 0.00 13.98 13.98279 116 46.00 117.00 0.00 14.10 14.10280 116 46.00 118.00 0.00 14.22 14.22

281 116 46.00 119.00 0.00 14.34 14.34282 116 46.00 120.00 0.00 14.46 14.46283 116 46.00 121.00 0.00 14.58 14.58284 116 46.00 122.00 0.00 14.70 14.70285 116 46.00 123.00 0.00 14.82 14.82

286 116 46.00 124.00 0.00 14.94 14.94287 116 46.00 125.00 0.00 15.06 15.06288 116 46.00 126.00 0.00 15.18 15.18289 116 46.00 127.00 0.00 15.30 15.30290 116 46.00 128.00 0.00 15.42 15.42

291 116 46.00 129.00 0.00 15.54 15.54292 116 46.00 130.00 0.00 15.66 15.66293 116 46.00 131.00 0.00 15.78 15.78294 116 46.00 132.00 0.00 15.90 15.90295 116 46.00 133.00 0.00 16.02 16.02

296 116 46.00 134.00 0.00 16.14 16.14297 116 46.00 135.00 0.00 16.26 16.26298 116 46.00 136.00 0.00 16.38 16.38299 116 46.00 137.00 0.00 16.50 16.50300 116 46.00 138.00 0.00 16.62 16.62

301 116 46.00 139.00 0.00 16.74 16.74302 116 46.00 140.00 0.00 16.86 16.86303 116 46.00 141.00 0.00 16.98 16.98304 116 46.00 142.00 0.00 17.10 17.10305 116 46.00 143.00 0.00 17.22 17.22

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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 MWeekly table

306 116 46.00 144.00 0.00 17.34 17.34307 116 46.00 145.00 0.00 17.46 17.46308 116 46.00 146.00 0.00 17.58 17.58309 116 46.00 147.00 0.00 17.70 17.70310 116 46.00 148.00 0.00 17.82 17.82

311 116 46.00 149.00 0.00 17.94 17.94312 116 46.00 150.00 0.00 18.06 18.06313 116 46.00 151.00 0.00 18.18 18.18314 116 46.00 152.00 0.00 18.30 18.30315 116 46.00 153.00 0.00 18.42 18.42

316 116 46.00 154.00 0.00 18.54 18.54317 116 46.00 155.00 0.00 18.66 18.66318 116 46.00 156.00 0.00 18.78 18.78319 116 46.00 157.00 0.00 18.90 18.90320 116 46.00 158.00 0.00 19.02 19.02

321 116 46.00 159.00 0.00 19.14 19.14322 116 46.00 160.00 0.00 19.26 19.26323 116 46.00 161.00 0.00 19.38 19.38324 116 46.00 162.00 0.00 19.50 19.50325 116 46.00 163.00 0.00 19.62 19.62

326 116 46.00 164.00 0.00 19.74 19.74327 116 46.00 165.00 0.00 19.86 19.86328 116 46.00 166.00 0.00 19.98 19.98329 116 46.00 167.00 0.00 20.10 20.10330 116 46.00 168.00 0.00 20.22 20.22

331 116 46.00 169.00 0.00 20.34 20.34332 116 46.00 170.00 0.00 20.46 20.46333 116 46.00 171.00 0.00 20.58 20.58334 116 46.00 172.00 0.00 20.70 20.70335 116 46.00 173.00 0.00 20.82 20.82

336 116 46.00 174.00 0.00 20.94 20.94337 116 46.00 175.00 0.00 21.06 21.06338 116 46.00 176.00 0.00 21.18 21.18339 116 46.00 177.00 0.00 21.30 21.30340 116 46.00 178.00 0.00 21.42 21.42

341 116 46.00 179.00 0.00 21.54 21.54342 116 46.00 180.00 0.00 21.66 21.66343 116 46.00 181.00 0.00 21.78 21.78344 116 46.00 182.00 0.00 21.90 21.90345 116 46.00 183.00 0.00 22.02 22.02

346 116 46.00 184.00 0.00 22.14 22.14347 116 46.00 185.00 0.00 22.26 22.26348 116 46.00 186.00 0.00 22.38 22.38349 116 46.00 187.00 0.00 22.50 22.50350 116 46.00 188.00 0.00 22.62 22.62

351 116 46.00 189.00 0.00 22.74 22.74352 116 46.00 190.00 0.00 22.86 22.86353 116 46.00 191.00 0.00 22.98 22.98354 116 46.00 192.00 0.00 23.10 23.10355 116 46.00 193.00 0.00 23.22 23.22

356 116 46.00 194.00 0.00 23.34 23.34357 116 46.00 195.00 0.00 23.46 23.46358 116 46.00 196.00 0.00 23.58 23.58359 116 46.00 197.00 0.00 23.70 23.70360 116 46.00 198.00 0.00 23.82 23.82

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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

Weekly tableTable letter M

361 116 46.00 199.00 0.00 23.94 23.94362 116 46.00 200.00 0.00 24.06 24.06363 116 46.00 201.00 0.00 24.18 24.18364 116 46.00 202.00 0.00 24.30 24.30365 116 46.00 203.00 0.00 24.42 24.42

366 116 46.00 204.00 0.00 24.54 24.54367 116 46.00 205.00 0.00 24.66 24.66368 116 46.00 206.00 0.00 24.78 24.78369 116 46.00 207.00 0.00 24.90 24.90370 116 46.00 208.00 0.00 25.02 25.02

371 116 46.00 209.00 0.00 25.14 25.14372 116 46.00 210.00 0.00 25.26 25.26373 116 46.00 211.00 0.00 25.38 25.38374 116 46.00 212.00 0.00 25.50 25.50375 116 46.00 213.00 0.00 25.62 25.62

376 116 46.00 214.00 0.00 25.74 25.74377 116 46.00 215.00 0.00 25.86 25.86378 116 46.00 216.00 0.00 25.98 25.98379 116 46.00 217.00 0.00 26.10 26.10380 116 46.00 218.00 0.00 26.22 26.22

381 116 46.00 219.00 0.00 26.34 26.34382 116 46.00 220.00 0.00 26.46 26.46383 116 46.00 221.00 0.00 26.58 26.58384 116 46.00 222.00 0.00 26.70 26.70385 116 46.00 223.00 0.00 26.82 26.82

386 116 46.00 224.00 0.00 26.94 26.94387 116 46.00 225.00 0.00 27.06 27.06388 116 46.00 226.00 0.00 27.18 27.18389 116 46.00 227.00 0.00 27.30 27.30390 116 46.00 228.00 0.00 27.42 27.42

391 116 46.00 229.00 0.00 27.54 27.54392 116 46.00 230.00 0.00 27.66 27.66393 116 46.00 231.00 0.00 27.78 27.78394 116 46.00 232.00 0.00 27.90 27.90395 116 46.00 233.00 0.00 28.02 28.02

396 116 46.00 234.00 0.00 28.14 28.14397 116 46.00 235.00 0.00 28.26 28.26398 116 46.00 236.00 0.00 28.38 28.38399 116 46.00 237.00 0.00 28.50 28.50400 116 46.00 238.00 0.00 28.62 28.62

401 116 46.00 239.00 0.00 28.74 28.74402 116 46.00 240.00 0.00 28.86 28.86403 116 46.00 241.00 0.00 28.98 28.98404 116 46.00 242.00 0.00 29.10 29.10405 116 46.00 243.00 0.00 29.22 29.22

406 116 46.00 244.00 0.00 29.34 29.34407 116 46.00 245.00 0.00 29.46 29.46408 116 46.00 246.00 0.00 29.58 29.58409 116 46.00 247.00 0.00 29.70 29.70410 116 46.00 248.00 0.00 29.82 29.82

411 116 46.00 249.00 0.00 29.94 29.94412 116 46.00 250.00 0.00 30.06 30.06413 116 46.00 251.00 0.00 30.18 30.18414 116 46.00 252.00 0.00 30.30 30.30415 116 46.00 253.00 0.00 30.42 30.42

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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 MWeekly table

416 116 46.00 254.00 0.00 30.54 30.54417 116 46.00 255.00 0.00 30.66 30.66418 116 46.00 256.00 0.00 30.78 30.78419 116 46.00 257.00 0.00 30.90 30.90420 116 46.00 258.00 0.00 31.02 31.02

421 116 46.00 259.00 0.00 31.14 31.14422 116 46.00 260.00 0.00 31.26 31.26423 116 46.00 261.00 0.00 31.38 31.38424 116 46.00 262.00 0.00 31.50 31.50425 116 46.00 263.00 0.00 31.62 31.62

426 116 46.00 264.00 0.00 31.74 31.74427 116 46.00 265.00 0.00 31.86 31.86428 116 46.00 266.00 0.00 31.98 31.98429 116 46.00 267.00 0.00 32.10 32.10430 116 46.00 268.00 0.00 32.22 32.22

431 116 46.00 269.00 0.00 32.34 32.34432 116 46.00 270.00 0.00 32.46 32.46433 116 46.00 271.00 0.00 32.58 32.58434 116 46.00 272.00 0.00 32.70 32.70435 116 46.00 273.00 0.00 32.82 32.82

436 116 46.00 274.00 0.00 32.94 32.94437 116 46.00 275.00 0.00 33.06 33.06438 116 46.00 276.00 0.00 33.18 33.18439 116 46.00 277.00 0.00 33.30 33.30440 116 46.00 278.00 0.00 33.42 33.42

441 116 46.00 279.00 0.00 33.54 33.54442 116 46.00 280.00 0.00 33.66 33.66443 116 46.00 281.00 0.00 33.78 33.78444 116 46.00 282.00 0.00 33.90 33.90445 116 46.00 283.00 0.00 34.02 34.02

446 116 46.00 284.00 0.00 34.14 34.14447 116 46.00 285.00 0.00 34.26 34.26448 116 46.00 286.00 0.00 34.38 34.38449 116 46.00 287.00 0.00 34.50 34.50450 116 46.00 288.00 0.00 34.62 34.62

451 116 46.00 289.00 0.00 34.74 34.74452 116 46.00 290.00 0.00 34.86 34.86453 116 46.00 291.00 0.00 34.98 34.98454 116 46.00 292.00 0.00 35.10 35.10455 116 46.00 293.00 0.00 35.22 35.22

456 116 46.00 294.00 0.00 35.34 35.34457 116 46.00 295.00 0.00 35.46 35.46458 116 46.00 296.00 0.00 35.58 35.58459 116 46.00 297.00 0.00 35.70 35.70460 116 46.00 298.00 0.00 35.82 35.82

461 116 46.00 299.00 0.00 35.94 35.94462 116 46.00 300.00 0.00 36.06 36.06463 116 46.00 301.00 0.00 36.18 36.18464 116 46.00 302.00 0.00 36.30 36.30465 116 46.00 303.00 0.00 36.42 36.42

466 116 46.00 304.00 0.00 36.54 36.54467 116 46.00 305.00 0.00 36.66 36.66468 116 46.00 306.00 0.00 36.78 36.78469 116 46.00 307.00 0.00 36.90 36.90470 116 46.00 308.00 0.00 37.02 37.02

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Page 108

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 M

471 116 46.00 309.00 0.00 37.14 37.14472 116 46.00 310.00 0.00 37.26 37.26473 116 46.00 311.00 0.00 37.38 37.38474 116 46.00 312.00 0.00 37.50 37.50475 116 46.00 313.00 0.00 37.62 37.62

476 116 46.00 314.00 0.00 37.74 37.74477 116 46.00 315.00 0.00 37.86 37.86478 116 46.00 316.00 0.00 37.98 37.98479 116 46.00 317.00 0.00 38.10 38.10480 116 46.00 318.00 0.00 38.22 38.22

481 116 46.00 319.00 0.00 38.34 38.34482 116 46.00 320.00 0.00 38.46 38.46483 116 46.00 321.00 0.00 38.58 38.58484 116 46.00 322.00 0.00 38.70 38.70485 116 46.00 323.00 0.00 38.82 38.82

486 116 46.00 324.00 0.00 38.94 38.94487 116 46.00 325.00 0.00 39.06 39.06488 116 46.00 326.00 0.00 39.18 39.18489 116 46.00 327.00 0.00 39.30 39.30490 116 46.00 328.00 0.00 39.42 39.42

491 116 46.00 329.00 0.00 39.54 39.54492 116 46.00 330.00 0.00 39.66 39.66493 116 46.00 331.00 0.00 39.78 39.78494 116 46.00 332.00 0.00 39.90 39.90495 116 46.00 333.00 0.00 40.02 40.02

496 116 46.00 334.00 0.00 40.14 40.14497 116 46.00 335.00 0.00 40.26 40.26498 116 46.00 336.00 0.00 40.38 40.38499 116 46.00 337.00 0.00 40.50 40.50500 116 46.00 338.00 0.00 40.62 40.62

501 116 46.00 339.00 0.00 40.74 40.74502 116 46.00 340.00 0.00 40.86 40.86503 116 46.00 341.00 0.00 40.98 40.98504 116 46.00 342.00 0.00 41.10 41.10505 116 46.00 343.00 0.00 41.22 41.22

506 116 46.00 344.00 0.00 41.34 41.34507 116 46.00 345.00 0.00 41.46 41.46508 116 46.00 346.00 0.00 41.58 41.58509 116 46.00 347.00 0.00 41.70 41.70510 116 46.00 348.00 0.00 41.82 41.82

511 116 46.00 349.00 0.00 41.94 41.94512 116 46.00 350.00 0.00 42.06 42.06513 116 46.00 351.00 0.00 42.18 42.18514 116 46.00 352.00 0.00 42.30 42.30515 116 46.00 353.00 0.00 42.42 42.42

516 116 46.00 354.00 0.00 42.54 42.54517 116 46.00 355.00 0.00 42.66 42.66518 116 46.00 356.00 0.00 42.78 42.78519 116 46.00 357.00 0.00 42.90 42.90520 116 46.00 358.00 0.00 43.02 43.02

521 116 46.00 359.00 0.00 43.14 43.14522 116 46.00 360.00 0.00 43.26 43.26523 116 46.00 361.00 0.00 43.38 43.38524 116 46.00 362.00 0.00 43.50 43.50525 116 46.00 363.00 0.00 43.62 43.62

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Page 109

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 MWeekly table

526 116 46.00 364.00 0.00 43.74 43.74527 116 46.00 365.00 0.00 43.86 43.86528 116 46.00 366.00 0.00 43.98 43.98529 116 46.00 367.00 0.00 44.10 44.10530 116 46.00 368.00 0.00 44.22 44.22

531 116 46.00 369.00 0.00 44.34 44.34532 116 46.00 370.00 0.00 44.46 44.46533 116 46.00 371.00 0.00 44.58 44.58534 116 46.00 372.00 0.00 44.70 44.70535 116 46.00 373.00 0.00 44.82 44.82

536 116 46.00 374.00 0.00 44.94 44.94537 116 46.00 375.00 0.00 45.06 45.06538 116 46.00 376.00 0.00 45.18 45.18539 116 46.00 377.00 0.00 45.30 45.30540 116 46.00 378.00 0.00 45.42 45.42

541 116 46.00 379.00 0.00 45.54 45.54542 116 46.00 380.00 0.00 45.66 45.66543 116 46.00 381.00 0.00 45.78 45.78544 116 46.00 382.00 0.00 45.90 45.90545 116 46.00 383.00 0.00 46.02 46.02

546 116 46.00 384.00 0.00 46.14 46.14547 116 46.00 385.00 0.00 46.26 46.26548 116 46.00 386.00 0.00 46.38 46.38549 116 46.00 387.00 0.00 46.50 46.50550 116 46.00 388.00 0.00 46.62 46.62

551 116 46.00 389.00 0.00 46.74 46.74552 116 46.00 390.00 0.00 46.86 46.86553 116 46.00 391.00 0.00 46.98 46.98554 116 46.00 392.00 0.00 47.10 47.10555 116 46.00 393.00 0.00 47.22 47.22

556 116 46.00 394.00 0.00 47.34 47.34557 116 46.00 395.00 0.00 47.46 47.46558 116 46.00 396.00 0.00 47.58 47.58559 116 46.00 397.00 0.00 47.70 47.70560 116 46.00 398.00 0.00 47.82 47.82

561 116 46.00 399.00 0.00 47.94 47.94562 116 46.00 400.00 0.00 48.06 48.06563 116 46.00 401.00 0.00 48.18 48.18564 116 46.00 402.00 0.00 48.30 48.30565 116 46.00 403.00 0.00 48.42 48.42

566 116 46.00 404.00 0.00 48.54 48.54567 116 46.00 405.00 0.00 48.66 48.66568 116 46.00 406.00 0.00 48.78 48.78569 116 46.00 407.00 0.00 48.90 48.90570 116 46.00 408.00 0.00 49.02 49.02

571 116 46.00 409.00 0.00 49.14 49.14572 116 46.00 410.00 0.00 49.26 49.26573 116 46.00 411.00 0.00 49.38 49.38574 116 46.00 412.00 0.00 49.50 49.50575 116 46.00 413.00 0.00 49.62 49.62

576 116 46.00 414.00 0.00 49.74 49.74577 116 46.00 415.00 0.00 49.86 49.86578 116 46.00 416.00 0.00 49.98 49.98579 116 46.00 417.00 0.00 50.10 50.10580 116 46.00 418.00 0.00 50.22 50.22

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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

Weekly tableTable letter M

581 116 46.00 419.00 0.00 50.34 50.34582 116 46.00 420.00 0.00 50.46 50.46583 116 46.00 421.00 0.00 50.58 50.58584 116 46.00 422.00 0.00 50.70 50.70585 116 46.00 423.00 0.00 50.82 50.82

586 116 46.00 424.00 0.00 50.94 50.94587 116 46.00 425.00 0.00 51.06 51.06588 116 46.00 426.00 0.00 51.18 51.18589 116 46.00 427.00 0.00 51.30 51.30590 116 46.00 428.00 0.00 51.42 51.42

591 116 46.00 429.00 0.00 51.54 51.54592 116 46.00 430.00 0.00 51.66 51.66593 116 46.00 431.00 0.00 51.78 51.78594 116 46.00 432.00 0.00 51.90 51.90595 116 46.00 433.00 0.00 52.02 52.02

596 116 46.00 434.00 0.00 52.14 52.14597 116 46.00 435.00 0.00 52.26 52.26598 116 46.00 436.00 0.00 52.38 52.38599 116 46.00 437.00 0.00 52.50 52.50600 116 46.00 438.00 0.00 52.62 52.62

601 116 46.00 439.00 0.00 52.74 52.74602 116 46.00 440.00 0.00 52.86 52.86603 116 46.00 441.00 0.00 52.98 52.98604 116 46.00 442.00 0.00 53.10 53.10605 116 46.00 443.00 0.00 53.22 53.22

606 116 46.00 444.00 0.00 53.34 53.34607 116 46.00 445.00 0.00 53.46 53.46608 116 46.00 446.00 0.00 53.58 53.58609 116 46.00 447.00 0.00 53.70 53.70610 116 46.00 448.00 0.00 53.82 53.82

611 116 46.00 449.00 0.00 53.94 53.94612 116 46.00 450.00 0.00 54.06 54.06613 116 46.00 451.00 0.00 54.18 54.18614 116 46.00 452.00 0.00 54.30 54.30615 116 46.00 453.00 0.00 54.42 54.42

616 116 46.00 454.00 0.00 54.54 54.54617 116 46.00 455.00 0.00 54.66 54.66618 116 46.00 456.00 0.00 54.78 54.78619 116 46.00 457.00 0.00 54.90 54.90620 116 46.00 458.00 0.00 55.02 55.02

621 116 46.00 459.00 0.00 55.14 55.14622 116 46.00 460.00 0.00 55.26 55.26623 116 46.00 461.00 0.00 55.38 55.38624 116 46.00 462.00 0.00 55.50 55.50625 116 46.00 463.00 0.00 55.62 55.62

626 116 46.00 464.00 0.00 55.74 55.74627 116 46.00 465.00 0.00 55.86 55.86628 116 46.00 466.00 0.00 55.98 55.98629 116 46.00 467.00 0.00 56.10 56.10630 116 46.00 468.00 0.00 56.22 56.22

631 116 46.00 469.00 0.00 56.34 56.34632 116 46.00 470.00 0.00 56.46 56.46633 116 46.00 471.00 0.00 56.58 56.58634 116 46.00 472.00 0.00 56.70 56.70635 116 46.00 473.00 0.00 56.82 56.82

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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

Table letter MWeekly table

636 116 46.00 474.00 0.00 56.94 56.94637 116 46.00 475.00 0.00 57.06 57.06638 116 46.00 476.00 0.00 57.18 57.18639 116 46.00 477.00 0.00 57.30 57.30640 116 46.00 478.00 0.00 57.42 57.42

641 116 46.00 479.00 0.00 57.54 57.54642 116 46.00 480.00 0.00 57.66 57.66643 116 46.00 481.00 0.00 57.78 57.78644 116 46.00 482.00 0.00 57.90 57.90645 116 46.00 483.00 0.00 58.02 58.02

646 116 46.00 484.00 0.00 58.14 58.14647 116 46.00 485.00 0.00 58.26 58.26648 116 46.00 486.00 0.00 58.38 58.38649 116 46.00 487.00 0.00 58.50 58.50650 116 46.00 488.00 0.00 58.62 58.62

651 116 46.00 489.00 0.00 58.74 58.74652 116 46.00 490.00 0.00 58.86 58.86653 116 46.00 491.00 0.00 58.98 58.98654 116 46.00 492.00 0.00 59.10 59.10655 116 46.00 493.00 0.00 59.22 59.22

656 116 46.00 494.00 0.00 59.34 59.34657 116 46.00 495.00 0.00 59.46 59.46658 116 46.00 496.00 0.00 59.58 59.58659 116 46.00 497.00 0.00 59.70 59.70660 116 46.00 498.00 0.00 59.82 59.82

661 116 46.00 499.00 0.00 59.94 59.94662 116 46.00 500.00 0.00 60.06 60.06663 116 46.00 501.00 0.00 60.18 60.18664 116 46.00 502.00 0.00 60.30 60.30665 116 46.00 503.00 0.00 60.42 60.42

666 116 46.00 504.00 0.00 60.54 60.54667 116 46.00 505.00 0.00 60.66 60.66668 116 46.00 506.00 0.00 60.78 60.78669 116 46.00 507.00 0.00 60.90 60.90670 116 46.00 508.00 0.00 61.02 61.02

671 116 46.00 509.00 0.00 61.14 61.14672 116 46.00 510.00 0.00 61.26 61.26673 116 46.00 511.00 0.00 61.38 61.38674 116 46.00 512.00 0.00 61.50 61.50675 116 46.00 513.00 0.00 61.62 61.62

676 116 46.00 514.00 0.00 61.74 61.74677 116 46.00 515.00 0.00 61.86 61.86678 116 46.00 516.00 0.00 61.98 61.98679 116 46.00 517.00 0.00 62.10 62.10680 116 46.00 518.00 0.00 62.22 62.22

681 116 46.00 519.00 0.00 62.34 62.34682 116 46.00 520.00 0.00 62.46 62.46683 116 46.00 521.00 0.00 62.58 62.58684 116 46.00 522.00 0.00 62.70 62.70685 116 46.00 523.00 0.00 62.82 62.82

686 116 46.00 524.00 0.00 62.94 62.94687 116 46.00 525.00 0.00 63.06 63.06688 116 46.00 526.00 0.00 63.18 63.18689 116 46.00 527.00 0.00 63.30 63.30690 116 46.00 528.00 0.00 63.42 63.42

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Page 112

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 M

691 116 46.00 529.00 0.00 63.54 63.54692 116 46.00 530.00 0.00 63.66 63.66693 116 46.00 531.00 0.00 63.78 63.78694 116 46.00 532.00 0.00 63.90 63.90695 116 46.00 533.00 0.00 64.02 64.02

696 116 46.00 534.00 0.00 64.14 64.14697 116 46.00 535.00 0.00 64.26 64.26698 116 46.00 536.00 0.00 64.38 64.38699 116 46.00 537.00 0.00 64.50 64.50700 116 46.00 538.00 0.00 64.62 64.62

701 116 46.00 539.00 0.00 64.74 64.74702 116 46.00 540.00 0.00 64.86 64.86703 116 46.00 541.00 0.00 64.98 64.98704 116 46.00 542.00 0.00 65.10 65.10705 116 46.00 543.00 0.00 65.22 65.22

706 116 46.00 544.00 0.00 65.34 65.34707 116 46.00 545.00 0.00 65.46 65.46708 116 46.00 546.00 0.00 65.58 65.58709 116 46.00 547.00 0.00 65.70 65.70710 116 46.00 548.00 0.00 65.82 65.82

711 116 46.00 549.00 0.00 65.94 65.94712 116 46.00 550.00 0.00 66.06 66.06713 116 46.00 551.00 0.00 66.18 66.18714 116 46.00 552.00 0.00 66.30 66.30715 116 46.00 553.00 0.00 66.42 66.42

716 116 46.00 554.00 0.00 66.54 66.54717 116 46.00 555.00 0.00 66.66 66.66718 116 46.00 556.00 0.00 66.78 66.78719 116 46.00 557.00 0.00 66.90 66.90720 116 46.00 558.00 0.00 67.02 67.02

721 116 46.00 559.00 0.00 67.14 67.14722 116 46.00 560.00 0.00 67.26 67.26723 116 46.00 561.00 0.00 67.38 67.38724 116 46.00 562.00 0.00 67.50 67.50725 116 46.00 563.00 0.00 67.62 67.62

726 116 46.00 564.00 0.00 67.74 67.74727 116 46.00 565.00 0.00 67.86 67.86728 116 46.00 566.00 0.00 67.98 67.98729 116 46.00 567.00 0.00 68.10 68.10730 116 46.00 568.00 0.00 68.22 68.22

731 116 46.00 569.00 0.00 68.34 68.34732 116 46.00 570.00 0.00 68.46 68.46733 116 46.00 571.00 0.00 68.58 68.58734 116 46.00 572.00 0.00 68.70 68.70735 116 46.00 573.00 0.00 68.82 68.82

736 116 46.00 574.00 0.00 68.94 68.94737 116 46.00 575.00 0.00 69.06 69.06738 116 46.00 576.00 0.00 69.18 69.18739 116 46.00 577.00 0.00 69.30 69.30740 116 46.00 578.00 0.00 69.42 69.42

741 116 46.00 579.00 0.00 69.54 69.54742 116 46.00 580.00 0.00 69.66 69.66743 116 46.00 581.00 0.00 69.78 69.78744 116 46.00 582.00 0.00 69.90 69.90745 116 46.00 583.00 0.00 70.02 70.02

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

746 116 46.00 584.00 0.00 70.14 70.14747 116 46.00 585.00 0.00 70.26 70.26748 116 46.00 586.00 0.00 70.38 70.38749 116 46.00 587.00 0.00 70.50 70.50750 116 46.00 588.00 0.00 70.62 70.62

751 116 46.00 589.00 0.00 70.74 70.74752 116 46.00 590.00 0.00 70.86 70.86753 116 46.00 591.00 0.00 70.98 70.98754 116 46.00 592.00 0.00 71.10 71.10755 116 46.00 593.00 0.00 71.22 71.22

756 116 46.00 594.00 0.00 71.34 71.34757 116 46.00 595.00 0.00 71.46 71.46758 116 46.00 596.00 0.00 71.58 71.58759 116 46.00 597.00 0.00 71.70 71.70760 116 46.00 598.00 0.00 71.82 71.82

761 116 46.00 599.00 0.00 71.94 71.94762 116 46.00 600.00 0.00 72.06 72.06763 116 46.00 601.00 0.00 72.18 72.18764 116 46.00 602.00 0.00 72.30 72.30765 116 46.00 603.00 0.00 72.42 72.42

766 116 46.00 604.00 0.00 72.54 72.54767 116 46.00 605.00 0.00 72.66 72.66768 116 46.00 606.00 0.00 72.78 72.78769 116 46.00 607.00 0.00 72.90 72.90770 116 46.00 608.00 0.00 73.02 73.02

771 116 46.00 609.00 0.00 73.14 73.14772 116 46.00 610.00 0.00 73.26 73.26773 116 46.00 611.00 0.00 73.38 73.38774 116 46.00 612.00 0.00 73.50 73.50775 116 46.00 613.00 0.00 73.62 73.62

776 116 46.00 614.00 0.00 73.74 73.74777 116 46.00 615.00 0.00 73.86 73.86778 116 46.00 616.00 0.00 73.98 73.98779 116 46.00 617.00 0.00 74.10 74.10780 116 46.00 618.00 0.00 74.22 74.22

781 116 46.00 619.00 0.00 74.34 74.34782 116 46.00 620.00 0.00 74.46 74.46783 116 46.00 621.00 0.00 74.58 74.58784 116 46.00 622.00 0.00 74.70 74.70785 116 46.00 623.00 0.00 74.82 74.82

786 116 46.00 624.00 0.00 74.94 74.94787 116 46.00 625.00 0.00 75.06 75.06788 116 46.00 626.00 0.00 75.18 75.18789 116 46.00 627.00 0.00 75.30 75.30790 116 46.00 628.00 0.00 75.42 75.42

791 116 46.00 629.00 0.00 75.54 75.54792 116 46.00 630.00 0.00 75.66 75.66793 116 46.00 631.00 0.00 75.78 75.78794 116 46.00 632.00 0.00 75.90 75.90795 116 46.00 633.00 0.00 76.02 76.02

796 116 46.00 634.00 0.00 76.14 76.14797 116 46.00 635.00 0.00 76.26 76.26798 116 46.00 636.00 0.00 76.38 76.38799 116 46.00 637.00 0.00 76.50 76.50800 116 46.00 638.00 0.00 76.62 76.62

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Page 114

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

801 116 46.00 639.00 0.00 76.74 76.74802 116 46.00 640.00 0.00 76.86 76.86803 116 46.00 641.00 0.00 76.98 76.98804 116 46.00 642.00 0.00 77.10 77.10805 116 46.00 643.00 0.00 77.22 77.22

806 116 46.00 644.00 0.00 77.34 77.34807 116 46.00 645.00 0.00 77.46 77.46808 116 46.00 646.00 0.00 77.58 77.58809 116 46.00 647.00 0.00 77.70 77.70810 116 46.00 648.00 0.00 77.82 77.82

811 116 46.00 649.00 0.00 77.94 77.94812 116 46.00 650.00 0.00 78.06 78.06813 116 46.00 651.00 0.00 78.18 78.18814 116 46.00 652.00 0.00 78.30 78.30815 116 46.00 653.00 0.00 78.42 78.42

816 116 46.00 654.00 0.00 78.54 78.54817 116 46.00 655.00 0.00 78.66 78.66818 116 46.00 656.00 0.00 78.78 78.78819 116 46.00 657.00 0.00 78.90 78.90820 116 46.00 658.00 0.00 79.02 79.02

821 116 46.00 659.00 0.00 79.14 79.14822 116 46.00 660.00 0.00 79.26 79.26823 116 46.00 661.00 0.00 79.38 79.38824 116 46.00 662.00 0.00 79.50 79.50825 116 46.00 663.00 0.00 79.62 79.62

826 116 46.00 664.00 0.00 79.74 79.74827 116 46.00 665.00 0.00 79.86 79.86828 116 46.00 666.00 0.00 79.98 79.98829 116 46.00 667.00 0.00 80.10 80.10830 116 46.00 668.00 0.00 80.22 80.22

831 116 46.00 669.00 0.00 80.34 80.34832 116 46.00 670.00 0.00 80.46 80.46833 116 46.00 671.00 0.00 80.58 80.58834 116 46.00 672.00 0.00 80.70 80.70835 116 46.00 673.00 0.00 80.82 80.82

836 116 46.00 674.00 0.00 80.94 80.94837 116 46.00 675.00 0.00 81.06 81.06838 116 46.00 676.00 0.00 81.18 81.18839 116 46.00 677.00 0.00 81.30 81.30840 116 46.00 678.00 0.00 81.42 81.42

841 116 46.00 679.00 0.00 81.54 81.54842 116 46.00 680.00 0.00 81.66 81.66843 116 46.00 681.00 0.00 81.78 81.78844 116 46.00 682.00 0.00 81.90 81.90845 116 46.00 683.00 0.00 82.02 82.02

846 116 46.00 684.00 0.00 82.14 82.14847 116 46.00 685.00 0.00 82.26 82.26848 116 46.00 686.00 0.00 82.38 82.38849 116 46.00 687.00 0.00 82.50 82.50850 116 46.00 688.00 0.00 82.62 82.62

851 116 46.00 689.00 0.00 82.74 82.74852 116 46.00 690.00 0.00 82.86 82.86853 116 46.00 691.00 0.00 82.98 82.98854 116 46.00 692.00 0.00 83.10 83.10855 116 46.00 693.00 0.00 83.22 83.22

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Page 115

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £892, go to page 163.

856 116 46.00 694.00 0.00 83.34 83.34857 116 46.00 695.00 0.00 83.46 83.46858 116 46.00 696.00 0.00 83.58 83.58859 116 46.00 697.00 0.00 83.70 83.70860 116 46.00 698.00 0.00 83.82 83.82

861 116 46.00 699.00 0.00 83.94 83.94862 116 46.00 700.00 0.00 84.06 84.06863 116 46.00 701.00 0.00 84.18 84.18864 116 46.00 702.00 0.00 84.30 84.30865 116 46.00 703.00 0.00 84.42 84.42

866 116 46.00 704.00 0.00 84.54 84.54867 116 46.00 705.00 0.00 84.66 84.66868 116 46.00 706.00 0.00 84.78 84.78869 116 46.00 707.00 0.00 84.90 84.90870 116 46.00 708.00 0.00 85.02 85.02

871 116 46.00 709.00 0.00 85.14 85.14872 116 46.00 710.00 0.00 85.26 85.26873 116 46.00 711.00 0.00 85.38 85.38874 116 46.00 712.00 0.00 85.50 85.50875 116 46.00 713.00 0.00 85.62 85.62

876 116 46.00 714.00 0.00 85.74 85.74877 116 46.00 715.00 0.00 85.86 85.86878 116 46.00 716.00 0.00 85.98 85.98879 116 46.00 717.00 0.00 86.10 86.10880 116 46.00 718.00 0.00 86.22 86.22

881 116 46.00 719.00 0.00 86.34 86.34882 116 46.00 720.00 0.00 86.46 86.46883 116 46.00 721.00 0.00 86.58 86.58884 116 46.00 722.00 0.00 86.70 86.70885 116 46.00 723.00 0.00 86.82 86.82

886 116 46.00 724.00 0.00 86.94 86.94887 116 46.00 725.00 0.00 87.06 87.06888 116 46.00 726.00 0.00 87.18 87.18889 116 46.00 727.00 0.00 87.30 87.30890 116 46.00 728.00 0.00 87.42 87.42

891 116 46.00 729.00 0.00 87.54 87.54892 116 46.00 730.00 0.00 87.60 87.60

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Page 116

Table letter M

Use this table for employees who are under the ageof 21.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are aged 21 or over and under State Pension age (see Table letter A)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees on an ApprovedApprenticeship scheme under the age of 25 (see Table letter H)

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘M’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps 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 for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £502.99

No NICs liability, make no entries on form RT11

503 503 0.00 0.00 0.00 0.00 0.00507 503 4.00 0.00 0.00 0.00 0.00511 503 8.00 0.00 0.00 0.00 0.00515 503 12.00 0.00 0.00 0.00 0.00519 503 16.00 0.00 0.00 0.00 0.00

523 503 20.00 0.00 0.00 0.00 0.00527 503 24.00 0.00 0.00 0.00 0.00531 503 28.00 0.00 0.00 0.00 0.00535 503 32.00 0.00 0.00 0.00 0.00539 503 36.00 0.00 0.00 0.00 0.00

543 503 40.00 0.00 0.00 0.00 0.00547 503 44.00 0.00 0.00 0.00 0.00551 503 48.00 0.00 0.00 0.00 0.00555 503 52.00 0.00 0.00 0.00 0.00559 503 56.00 0.00 0.00 0.00 0.00

563 503 60.00 0.00 0.00 0.00 0.00567 503 64.00 0.00 0.00 0.00 0.00571 503 68.00 0.00 0.00 0.00 0.00575 503 72.00 0.00 0.00 0.00 0.00579 503 76.00 0.00 0.00 0.00 0.00

583 503 80.00 0.00 0.00 0.00 0.00587 503 84.00 0.00 0.00 0.00 0.00591 503 88.00 0.00 0.00 0.00 0.00595 503 92.00 0.00 0.00 0.00 0.00599 503 96.00 0.00 0.00 0.00 0.00

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

603 503 100.00 0.00 0.00 0.00 0.00607 503 104.00 0.00 0.00 0.00 0.00611 503 108.00 0.00 0.00 0.00 0.00615 503 112.00 0.00 0.00 0.00 0.00619 503 116.00 0.00 0.00 0.00 0.00

623 503 120.00 0.00 0.00 0.00 0.00627 503 124.00 0.00 0.00 0.00 0.00631 503 128.00 0.00 0.00 0.00 0.00635 503 132.00 0.00 0.00 0.00 0.00639 503 136.00 0.00 0.00 0.00 0.00

643 503 140.00 0.00 0.00 0.00 0.00647 503 144.00 0.00 0.00 0.00 0.00651 503 148.00 0.00 0.00 0.00 0.00655 503 152.00 0.00 0.00 0.00 0.00659 503 156.00 0.00 0.00 0.00 0.00

663 503 160.00 0.00 0.00 0.00 0.00667 503 164.00 0.00 0.00 0.00 0.00671 503 168.00 0.00 0.00 0.00 0.00675 503 172.00 0.00 0.00 0.00 0.00679 503 176.00 0.00 0.00 0.00 0.00

683 503 180.00 0.00 0.00 0.00 0.00687 503 184.00 0.00 0.00 0.00 0.00691 503 188.00 0.00 0.00 0.00 0.00695 503 192.00 0.00 0.00 0.00 0.00699 503 196.00 0.00 0.00 0.00 0.00

702 503 199.00 0.00 0.00 0.00 0.00703 503 199.00 1.00 0.00 0.36 0.36707 503 199.00 5.00 0.00 0.84 0.84711 503 199.00 9.00 0.00 1.32 1.32715 503 199.00 13.00 0.00 1.80 1.80

719 503 199.00 17.00 0.00 2.28 2.28723 503 199.00 21.00 0.00 2.76 2.76727 503 199.00 25.00 0.00 3.24 3.24731 503 199.00 29.00 0.00 3.72 3.72735 503 199.00 33.00 0.00 4.20 4.20

739 503 199.00 37.00 0.00 4.68 4.68743 503 199.00 41.00 0.00 5.16 5.16747 503 199.00 45.00 0.00 5.64 5.64751 503 199.00 49.00 0.00 6.12 6.12755 503 199.00 53.00 0.00 6.60 6.60

759 503 199.00 57.00 0.00 7.08 7.08763 503 199.00 61.00 0.00 7.56 7.56767 503 199.00 65.00 0.00 8.04 8.04771 503 199.00 69.00 0.00 8.52 8.52775 503 199.00 73.00 0.00 9.00 9.00

779 503 199.00 77.00 0.00 9.48 9.48783 503 199.00 81.00 0.00 9.96 9.96787 503 199.00 85.00 0.00 10.44 10.44791 503 199.00 89.00 0.00 10.92 10.92795 503 199.00 93.00 0.00 11.40 11.40

799 503 199.00 97.00 0.00 11.88 11.88803 503 199.00 101.00 0.00 12.36 12.36807 503 199.00 105.00 0.00 12.84 12.84811 503 199.00 109.00 0.00 13.32 13.32815 503 199.00 113.00 0.00 13.80 13.80

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

819 503 199.00 117.00 0.00 14.28 14.28823 503 199.00 121.00 0.00 14.76 14.76827 503 199.00 125.00 0.00 15.24 15.24831 503 199.00 129.00 0.00 15.72 15.72835 503 199.00 133.00 0.00 16.20 16.20

839 503 199.00 137.00 0.00 16.68 16.68843 503 199.00 141.00 0.00 17.16 17.16847 503 199.00 145.00 0.00 17.64 17.64851 503 199.00 149.00 0.00 18.12 18.12855 503 199.00 153.00 0.00 18.60 18.60

859 503 199.00 157.00 0.00 19.08 19.08863 503 199.00 161.00 0.00 19.56 19.56867 503 199.00 165.00 0.00 20.04 20.04871 503 199.00 169.00 0.00 20.52 20.52875 503 199.00 173.00 0.00 21.00 21.00

879 503 199.00 177.00 0.00 21.48 21.48883 503 199.00 181.00 0.00 21.96 21.96887 503 199.00 185.00 0.00 22.44 22.44891 503 199.00 189.00 0.00 22.92 22.92895 503 199.00 193.00 0.00 23.40 23.40

899 503 199.00 197.00 0.00 23.88 23.88903 503 199.00 201.00 0.00 24.36 24.36907 503 199.00 205.00 0.00 24.84 24.84911 503 199.00 209.00 0.00 25.32 25.32915 503 199.00 213.00 0.00 25.80 25.80

919 503 199.00 217.00 0.00 26.28 26.28923 503 199.00 221.00 0.00 26.76 26.76927 503 199.00 225.00 0.00 27.24 27.24931 503 199.00 229.00 0.00 27.72 27.72935 503 199.00 233.00 0.00 28.20 28.20

939 503 199.00 237.00 0.00 28.68 28.68943 503 199.00 241.00 0.00 29.16 29.16947 503 199.00 245.00 0.00 29.64 29.64951 503 199.00 249.00 0.00 30.12 30.12955 503 199.00 253.00 0.00 30.60 30.60

959 503 199.00 257.00 0.00 31.08 31.08963 503 199.00 261.00 0.00 31.56 31.56967 503 199.00 265.00 0.00 32.04 32.04971 503 199.00 269.00 0.00 32.52 32.52975 503 199.00 273.00 0.00 33.00 33.00

979 503 199.00 277.00 0.00 33.48 33.48983 503 199.00 281.00 0.00 33.96 33.96987 503 199.00 285.00 0.00 34.44 34.44991 503 199.00 289.00 0.00 34.92 34.92995 503 199.00 293.00 0.00 35.40 35.40

999 503 199.00 297.00 0.00 35.88 35.881003 503 199.00 301.00 0.00 36.36 36.361007 503 199.00 305.00 0.00 36.84 36.841011 503 199.00 309.00 0.00 37.32 37.321015 503 199.00 313.00 0.00 37.80 37.80

1019 503 199.00 317.00 0.00 38.28 38.281023 503 199.00 321.00 0.00 38.76 38.761027 503 199.00 325.00 0.00 39.24 39.241031 503 199.00 329.00 0.00 39.72 39.721035 503 199.00 333.00 0.00 40.20 40.20

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

1039 503 199.00 337.00 0.00 40.68 40.681043 503 199.00 341.00 0.00 41.16 41.161047 503 199.00 345.00 0.00 41.64 41.641051 503 199.00 349.00 0.00 42.12 42.121055 503 199.00 353.00 0.00 42.60 42.60

1059 503 199.00 357.00 0.00 43.08 43.081063 503 199.00 361.00 0.00 43.56 43.561067 503 199.00 365.00 0.00 44.04 44.041071 503 199.00 369.00 0.00 44.52 44.521075 503 199.00 373.00 0.00 45.00 45.00

1079 503 199.00 377.00 0.00 45.48 45.481083 503 199.00 381.00 0.00 45.96 45.961087 503 199.00 385.00 0.00 46.44 46.441091 503 199.00 389.00 0.00 46.92 46.921095 503 199.00 393.00 0.00 47.40 47.40

1099 503 199.00 397.00 0.00 47.88 47.881103 503 199.00 401.00 0.00 48.36 48.361107 503 199.00 405.00 0.00 48.84 48.841111 503 199.00 409.00 0.00 49.32 49.321115 503 199.00 413.00 0.00 49.80 49.80

1119 503 199.00 417.00 0.00 50.28 50.281123 503 199.00 421.00 0.00 50.76 50.761127 503 199.00 425.00 0.00 51.24 51.241131 503 199.00 429.00 0.00 51.72 51.721135 503 199.00 433.00 0.00 52.20 52.20

1139 503 199.00 437.00 0.00 52.68 52.681143 503 199.00 441.00 0.00 53.16 53.161147 503 199.00 445.00 0.00 53.64 53.641151 503 199.00 449.00 0.00 54.12 54.121155 503 199.00 453.00 0.00 54.60 54.60

1159 503 199.00 457.00 0.00 55.08 55.081163 503 199.00 461.00 0.00 55.56 55.561167 503 199.00 465.00 0.00 56.04 56.041171 503 199.00 469.00 0.00 56.52 56.521175 503 199.00 473.00 0.00 57.00 57.00

1179 503 199.00 477.00 0.00 57.48 57.481183 503 199.00 481.00 0.00 57.96 57.961187 503 199.00 485.00 0.00 58.44 58.441191 503 199.00 489.00 0.00 58.92 58.921195 503 199.00 493.00 0.00 59.40 59.40

1199 503 199.00 497.00 0.00 59.88 59.881203 503 199.00 501.00 0.00 60.36 60.361207 503 199.00 505.00 0.00 60.84 60.841211 503 199.00 509.00 0.00 61.32 61.321215 503 199.00 513.00 0.00 61.80 61.80

1219 503 199.00 517.00 0.00 62.28 62.281223 503 199.00 521.00 0.00 62.76 62.761227 503 199.00 525.00 0.00 63.24 63.241231 503 199.00 529.00 0.00 63.72 63.721235 503 199.00 533.00 0.00 64.20 64.20

1239 503 199.00 537.00 0.00 64.68 64.681243 503 199.00 541.00 0.00 65.16 65.161247 503 199.00 545.00 0.00 65.64 65.641251 503 199.00 549.00 0.00 66.12 66.121255 503 199.00 553.00 0.00 66.60 66.60

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Page 120

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

1259 503 199.00 557.00 0.00 67.08 67.081263 503 199.00 561.00 0.00 67.56 67.561267 503 199.00 565.00 0.00 68.04 68.041271 503 199.00 569.00 0.00 68.52 68.521275 503 199.00 573.00 0.00 69.00 69.00

1279 503 199.00 577.00 0.00 69.48 69.481283 503 199.00 581.00 0.00 69.96 69.961287 503 199.00 585.00 0.00 70.44 70.441291 503 199.00 589.00 0.00 70.92 70.921295 503 199.00 593.00 0.00 71.40 71.40

1299 503 199.00 597.00 0.00 71.88 71.881303 503 199.00 601.00 0.00 72.36 72.361307 503 199.00 605.00 0.00 72.84 72.841311 503 199.00 609.00 0.00 73.32 73.321315 503 199.00 613.00 0.00 73.80 73.80

1319 503 199.00 617.00 0.00 74.28 74.281323 503 199.00 621.00 0.00 74.76 74.761327 503 199.00 625.00 0.00 75.24 75.241331 503 199.00 629.00 0.00 75.72 75.721335 503 199.00 633.00 0.00 76.20 76.20

1339 503 199.00 637.00 0.00 76.68 76.681343 503 199.00 641.00 0.00 77.16 77.161347 503 199.00 645.00 0.00 77.64 77.641351 503 199.00 649.00 0.00 78.12 78.121355 503 199.00 653.00 0.00 78.60 78.60

1359 503 199.00 657.00 0.00 79.08 79.081363 503 199.00 661.00 0.00 79.56 79.561367 503 199.00 665.00 0.00 80.04 80.041371 503 199.00 669.00 0.00 80.52 80.521375 503 199.00 673.00 0.00 81.00 81.00

1379 503 199.00 677.00 0.00 81.48 81.481383 503 199.00 681.00 0.00 81.96 81.961387 503 199.00 685.00 0.00 82.44 82.441391 503 199.00 689.00 0.00 82.92 82.921395 503 199.00 693.00 0.00 83.40 83.40

1399 503 199.00 697.00 0.00 83.88 83.881403 503 199.00 701.00 0.00 84.36 84.361407 503 199.00 705.00 0.00 84.84 84.841411 503 199.00 709.00 0.00 85.32 85.321415 503 199.00 713.00 0.00 85.80 85.80

1419 503 199.00 717.00 0.00 86.28 86.281423 503 199.00 721.00 0.00 86.76 86.761427 503 199.00 725.00 0.00 87.24 87.241431 503 199.00 729.00 0.00 87.72 87.721435 503 199.00 733.00 0.00 88.20 88.20

1439 503 199.00 737.00 0.00 88.68 88.681443 503 199.00 741.00 0.00 89.16 89.161447 503 199.00 745.00 0.00 89.64 89.641451 503 199.00 749.00 0.00 90.12 90.121455 503 199.00 753.00 0.00 90.60 90.60

1459 503 199.00 757.00 0.00 91.08 91.081463 503 199.00 761.00 0.00 91.56 91.561467 503 199.00 765.00 0.00 92.04 92.041471 503 199.00 769.00 0.00 92.52 92.521475 503 199.00 773.00 0.00 93.00 93.00

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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 MMonthly table

1479 503 199.00 777.00 0.00 93.48 93.481483 503 199.00 781.00 0.00 93.96 93.961487 503 199.00 785.00 0.00 94.44 94.441491 503 199.00 789.00 0.00 94.92 94.921495 503 199.00 793.00 0.00 95.40 95.40

1499 503 199.00 797.00 0.00 95.88 95.881503 503 199.00 801.00 0.00 96.36 96.361507 503 199.00 805.00 0.00 96.84 96.841511 503 199.00 809.00 0.00 97.32 97.321515 503 199.00 813.00 0.00 97.80 97.80

1519 503 199.00 817.00 0.00 98.28 98.281523 503 199.00 821.00 0.00 98.76 98.761527 503 199.00 825.00 0.00 99.24 99.241531 503 199.00 829.00 0.00 99.72 99.721535 503 199.00 833.00 0.00 100.20 100.20

1539 503 199.00 837.00 0.00 100.68 100.681543 503 199.00 841.00 0.00 101.16 101.161547 503 199.00 845.00 0.00 101.64 101.641551 503 199.00 849.00 0.00 102.12 102.121555 503 199.00 853.00 0.00 102.60 102.60

1559 503 199.00 857.00 0.00 103.08 103.081563 503 199.00 861.00 0.00 103.56 103.561567 503 199.00 865.00 0.00 104.04 104.041571 503 199.00 869.00 0.00 104.52 104.521575 503 199.00 873.00 0.00 105.00 105.00

1579 503 199.00 877.00 0.00 105.48 105.481583 503 199.00 881.00 0.00 105.96 105.961587 503 199.00 885.00 0.00 106.44 106.441591 503 199.00 889.00 0.00 106.92 106.921595 503 199.00 893.00 0.00 107.40 107.40

1599 503 199.00 897.00 0.00 107.88 107.881603 503 199.00 901.00 0.00 108.36 108.361607 503 199.00 905.00 0.00 108.84 108.841611 503 199.00 909.00 0.00 109.32 109.321615 503 199.00 913.00 0.00 109.80 109.80

1619 503 199.00 917.00 0.00 110.28 110.281623 503 199.00 921.00 0.00 110.76 110.761627 503 199.00 925.00 0.00 111.24 111.241631 503 199.00 929.00 0.00 111.72 111.721635 503 199.00 933.00 0.00 112.20 112.20

1639 503 199.00 937.00 0.00 112.68 112.681643 503 199.00 941.00 0.00 113.16 113.161647 503 199.00 945.00 0.00 113.64 113.641651 503 199.00 949.00 0.00 114.12 114.121655 503 199.00 953.00 0.00 114.60 114.60

1659 503 199.00 957.00 0.00 115.08 115.081663 503 199.00 961.00 0.00 115.56 115.561667 503 199.00 965.00 0.00 116.04 116.041671 503 199.00 969.00 0.00 116.52 116.521675 503 199.00 973.00 0.00 117.00 117.00

1679 503 199.00 977.00 0.00 117.48 117.481683 503 199.00 981.00 0.00 117.96 117.961687 503 199.00 985.00 0.00 118.44 118.441691 503 199.00 989.00 0.00 118.92 118.921695 503 199.00 993.00 0.00 119.40 119.40

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

1699 503 199.00 997.00 0.00 119.88 119.881703 503 199.00 1001.00 0.00 120.36 120.361707 503 199.00 1005.00 0.00 120.84 120.841711 503 199.00 1009.00 0.00 121.32 121.321715 503 199.00 1013.00 0.00 121.80 121.80

1719 503 199.00 1017.00 0.00 122.28 122.281723 503 199.00 1021.00 0.00 122.76 122.761727 503 199.00 1025.00 0.00 123.24 123.241731 503 199.00 1029.00 0.00 123.72 123.721735 503 199.00 1033.00 0.00 124.20 124.20

1739 503 199.00 1037.00 0.00 124.68 124.681743 503 199.00 1041.00 0.00 125.16 125.161747 503 199.00 1045.00 0.00 125.64 125.641751 503 199.00 1049.00 0.00 126.12 126.121755 503 199.00 1053.00 0.00 126.60 126.60

1759 503 199.00 1057.00 0.00 127.08 127.081763 503 199.00 1061.00 0.00 127.56 127.561767 503 199.00 1065.00 0.00 128.04 128.041771 503 199.00 1069.00 0.00 128.52 128.521775 503 199.00 1073.00 0.00 129.00 129.00

1779 503 199.00 1077.00 0.00 129.48 129.481783 503 199.00 1081.00 0.00 129.96 129.961787 503 199.00 1085.00 0.00 130.44 130.441791 503 199.00 1089.00 0.00 130.92 130.921795 503 199.00 1093.00 0.00 131.40 131.40

1799 503 199.00 1097.00 0.00 131.88 131.881803 503 199.00 1101.00 0.00 132.36 132.361807 503 199.00 1105.00 0.00 132.84 132.841811 503 199.00 1109.00 0.00 133.32 133.321815 503 199.00 1113.00 0.00 133.80 133.80

1819 503 199.00 1117.00 0.00 134.28 134.281823 503 199.00 1121.00 0.00 134.76 134.761827 503 199.00 1125.00 0.00 135.24 135.241831 503 199.00 1129.00 0.00 135.72 135.721835 503 199.00 1133.00 0.00 136.20 136.20

1839 503 199.00 1137.00 0.00 136.68 136.681843 503 199.00 1141.00 0.00 137.16 137.161847 503 199.00 1145.00 0.00 137.64 137.641851 503 199.00 1149.00 0.00 138.12 138.121855 503 199.00 1153.00 0.00 138.60 138.60

1859 503 199.00 1157.00 0.00 139.08 139.081863 503 199.00 1161.00 0.00 139.56 139.561867 503 199.00 1165.00 0.00 140.04 140.041871 503 199.00 1169.00 0.00 140.52 140.521875 503 199.00 1173.00 0.00 141.00 141.00

1879 503 199.00 1177.00 0.00 141.48 141.481883 503 199.00 1181.00 0.00 141.96 141.961887 503 199.00 1185.00 0.00 142.44 142.441891 503 199.00 1189.00 0.00 142.92 142.921895 503 199.00 1193.00 0.00 143.40 143.40

1899 503 199.00 1197.00 0.00 143.88 143.881903 503 199.00 1201.00 0.00 144.36 144.361907 503 199.00 1205.00 0.00 144.84 144.841911 503 199.00 1209.00 0.00 145.32 145.321915 503 199.00 1213.00 0.00 145.80 145.80

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

1919 503 199.00 1217.00 0.00 146.28 146.281923 503 199.00 1221.00 0.00 146.76 146.761927 503 199.00 1225.00 0.00 147.24 147.241931 503 199.00 1229.00 0.00 147.72 147.721935 503 199.00 1233.00 0.00 148.20 148.20

1939 503 199.00 1237.00 0.00 148.68 148.681943 503 199.00 1241.00 0.00 149.16 149.161947 503 199.00 1245.00 0.00 149.64 149.641951 503 199.00 1249.00 0.00 150.12 150.121955 503 199.00 1253.00 0.00 150.60 150.60

1959 503 199.00 1257.00 0.00 151.08 151.081963 503 199.00 1261.00 0.00 151.56 151.561967 503 199.00 1265.00 0.00 152.04 152.041971 503 199.00 1269.00 0.00 152.52 152.521975 503 199.00 1273.00 0.00 153.00 153.00

1979 503 199.00 1277.00 0.00 153.48 153.481983 503 199.00 1281.00 0.00 153.96 153.961987 503 199.00 1285.00 0.00 154.44 154.441991 503 199.00 1289.00 0.00 154.92 154.921995 503 199.00 1293.00 0.00 155.40 155.40

1999 503 199.00 1297.00 0.00 155.88 155.882003 503 199.00 1301.00 0.00 156.36 156.362007 503 199.00 1305.00 0.00 156.84 156.842011 503 199.00 1309.00 0.00 157.32 157.322015 503 199.00 1313.00 0.00 157.80 157.80

2019 503 199.00 1317.00 0.00 158.28 158.282023 503 199.00 1321.00 0.00 158.76 158.762027 503 199.00 1325.00 0.00 159.24 159.242031 503 199.00 1329.00 0.00 159.72 159.722035 503 199.00 1333.00 0.00 160.20 160.20

2039 503 199.00 1337.00 0.00 160.68 160.682043 503 199.00 1341.00 0.00 161.16 161.162047 503 199.00 1345.00 0.00 161.64 161.642051 503 199.00 1349.00 0.00 162.12 162.122055 503 199.00 1353.00 0.00 162.60 162.60

2059 503 199.00 1357.00 0.00 163.08 163.082063 503 199.00 1361.00 0.00 163.56 163.562067 503 199.00 1365.00 0.00 164.04 164.042071 503 199.00 1369.00 0.00 164.52 164.522075 503 199.00 1373.00 0.00 165.00 165.00

2079 503 199.00 1377.00 0.00 165.48 165.482083 503 199.00 1381.00 0.00 165.96 165.962087 503 199.00 1385.00 0.00 166.44 166.442091 503 199.00 1389.00 0.00 166.92 166.922095 503 199.00 1393.00 0.00 167.40 167.40

2099 503 199.00 1397.00 0.00 167.88 167.882103 503 199.00 1401.00 0.00 168.36 168.362107 503 199.00 1405.00 0.00 168.84 168.842111 503 199.00 1409.00 0.00 169.32 169.322115 503 199.00 1413.00 0.00 169.80 169.80

2119 503 199.00 1417.00 0.00 170.28 170.282123 503 199.00 1421.00 0.00 170.76 170.762127 503 199.00 1425.00 0.00 171.24 171.242131 503 199.00 1429.00 0.00 171.72 171.722135 503 199.00 1433.00 0.00 172.20 172.20

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

2139 503 199.00 1437.00 0.00 172.68 172.682143 503 199.00 1441.00 0.00 173.16 173.162147 503 199.00 1445.00 0.00 173.64 173.642151 503 199.00 1449.00 0.00 174.12 174.122155 503 199.00 1453.00 0.00 174.60 174.60

2159 503 199.00 1457.00 0.00 175.08 175.082163 503 199.00 1461.00 0.00 175.56 175.562167 503 199.00 1465.00 0.00 176.04 176.042171 503 199.00 1469.00 0.00 176.52 176.522175 503 199.00 1473.00 0.00 177.00 177.00

2179 503 199.00 1477.00 0.00 177.48 177.482183 503 199.00 1481.00 0.00 177.96 177.962187 503 199.00 1485.00 0.00 178.44 178.442191 503 199.00 1489.00 0.00 178.92 178.922195 503 199.00 1493.00 0.00 179.40 179.40

2199 503 199.00 1497.00 0.00 179.88 179.882203 503 199.00 1501.00 0.00 180.36 180.362207 503 199.00 1505.00 0.00 180.84 180.842211 503 199.00 1509.00 0.00 181.32 181.322215 503 199.00 1513.00 0.00 181.80 181.80

2219 503 199.00 1517.00 0.00 182.28 182.282223 503 199.00 1521.00 0.00 182.76 182.762227 503 199.00 1525.00 0.00 183.24 183.242231 503 199.00 1529.00 0.00 183.72 183.722235 503 199.00 1533.00 0.00 184.20 184.20

2239 503 199.00 1537.00 0.00 184.68 184.682243 503 199.00 1541.00 0.00 185.16 185.162247 503 199.00 1545.00 0.00 185.64 185.642251 503 199.00 1549.00 0.00 186.12 186.122255 503 199.00 1553.00 0.00 186.60 186.60

2259 503 199.00 1557.00 0.00 187.08 187.082263 503 199.00 1561.00 0.00 187.56 187.562267 503 199.00 1565.00 0.00 188.04 188.042271 503 199.00 1569.00 0.00 188.52 188.522275 503 199.00 1573.00 0.00 189.00 189.00

2279 503 199.00 1577.00 0.00 189.48 189.482283 503 199.00 1581.00 0.00 189.96 189.962287 503 199.00 1585.00 0.00 190.44 190.442291 503 199.00 1589.00 0.00 190.92 190.922295 503 199.00 1593.00 0.00 191.40 191.40

2299 503 199.00 1597.00 0.00 191.88 191.882303 503 199.00 1601.00 0.00 192.36 192.362307 503 199.00 1605.00 0.00 192.84 192.842311 503 199.00 1609.00 0.00 193.32 193.322315 503 199.00 1613.00 0.00 193.80 193.80

2319 503 199.00 1617.00 0.00 194.28 194.282323 503 199.00 1621.00 0.00 194.76 194.762327 503 199.00 1625.00 0.00 195.24 195.242331 503 199.00 1629.00 0.00 195.72 195.722335 503 199.00 1633.00 0.00 196.20 196.20

2339 503 199.00 1637.00 0.00 196.68 196.682343 503 199.00 1641.00 0.00 197.16 197.162347 503 199.00 1645.00 0.00 197.64 197.642351 503 199.00 1649.00 0.00 198.12 198.122355 503 199.00 1653.00 0.00 198.60 198.60

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

2359 503 199.00 1657.00 0.00 199.08 199.082363 503 199.00 1661.00 0.00 199.56 199.562367 503 199.00 1665.00 0.00 200.04 200.042371 503 199.00 1669.00 0.00 200.52 200.522375 503 199.00 1673.00 0.00 201.00 201.00

2379 503 199.00 1677.00 0.00 201.48 201.482383 503 199.00 1681.00 0.00 201.96 201.962387 503 199.00 1685.00 0.00 202.44 202.442391 503 199.00 1689.00 0.00 202.92 202.922395 503 199.00 1693.00 0.00 203.40 203.40

2399 503 199.00 1697.00 0.00 203.88 203.882403 503 199.00 1701.00 0.00 204.36 204.362407 503 199.00 1705.00 0.00 204.84 204.842411 503 199.00 1709.00 0.00 205.32 205.322415 503 199.00 1713.00 0.00 205.80 205.80

2419 503 199.00 1717.00 0.00 206.28 206.282423 503 199.00 1721.00 0.00 206.76 206.762427 503 199.00 1725.00 0.00 207.24 207.242431 503 199.00 1729.00 0.00 207.72 207.722435 503 199.00 1733.00 0.00 208.20 208.20

2439 503 199.00 1737.00 0.00 208.68 208.682443 503 199.00 1741.00 0.00 209.16 209.162447 503 199.00 1745.00 0.00 209.64 209.642451 503 199.00 1749.00 0.00 210.12 210.122455 503 199.00 1753.00 0.00 210.60 210.60

2459 503 199.00 1757.00 0.00 211.08 211.082463 503 199.00 1761.00 0.00 211.56 211.562467 503 199.00 1765.00 0.00 212.04 212.042471 503 199.00 1769.00 0.00 212.52 212.522475 503 199.00 1773.00 0.00 213.00 213.00

2479 503 199.00 1777.00 0.00 213.48 213.482483 503 199.00 1781.00 0.00 213.96 213.962487 503 199.00 1785.00 0.00 214.44 214.442491 503 199.00 1789.00 0.00 214.92 214.922495 503 199.00 1793.00 0.00 215.40 215.40

2499 503 199.00 1797.00 0.00 215.88 215.882503 503 199.00 1801.00 0.00 216.36 216.362507 503 199.00 1805.00 0.00 216.84 216.842511 503 199.00 1809.00 0.00 217.32 217.322515 503 199.00 1813.00 0.00 217.80 217.80

2519 503 199.00 1817.00 0.00 218.28 218.282523 503 199.00 1821.00 0.00 218.76 218.762527 503 199.00 1825.00 0.00 219.24 219.242531 503 199.00 1829.00 0.00 219.72 219.722535 503 199.00 1833.00 0.00 220.20 220.20

2539 503 199.00 1837.00 0.00 220.68 220.682543 503 199.00 1841.00 0.00 221.16 221.162547 503 199.00 1845.00 0.00 221.64 221.642551 503 199.00 1849.00 0.00 222.12 222.122555 503 199.00 1853.00 0.00 222.60 222.60

2559 503 199.00 1857.00 0.00 223.08 223.082563 503 199.00 1861.00 0.00 223.56 223.562567 503 199.00 1865.00 0.00 224.04 224.042571 503 199.00 1869.00 0.00 224.52 224.522575 503 199.00 1873.00 0.00 225.00 225.00

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Page 126

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

2579 503 199.00 1877.00 0.00 225.48 225.482583 503 199.00 1881.00 0.00 225.96 225.962587 503 199.00 1885.00 0.00 226.44 226.442591 503 199.00 1889.00 0.00 226.92 226.922595 503 199.00 1893.00 0.00 227.40 227.40

2599 503 199.00 1897.00 0.00 227.88 227.882603 503 199.00 1901.00 0.00 228.36 228.362607 503 199.00 1905.00 0.00 228.84 228.842611 503 199.00 1909.00 0.00 229.32 229.322615 503 199.00 1913.00 0.00 229.80 229.80

2619 503 199.00 1917.00 0.00 230.28 230.282623 503 199.00 1921.00 0.00 230.76 230.762627 503 199.00 1925.00 0.00 231.24 231.242631 503 199.00 1929.00 0.00 231.72 231.722635 503 199.00 1933.00 0.00 232.20 232.20

2639 503 199.00 1937.00 0.00 232.68 232.682643 503 199.00 1941.00 0.00 233.16 233.162647 503 199.00 1945.00 0.00 233.64 233.642651 503 199.00 1949.00 0.00 234.12 234.122655 503 199.00 1953.00 0.00 234.60 234.60

2659 503 199.00 1957.00 0.00 235.08 235.082663 503 199.00 1961.00 0.00 235.56 235.562667 503 199.00 1965.00 0.00 236.04 236.042671 503 199.00 1969.00 0.00 236.52 236.522675 503 199.00 1973.00 0.00 237.00 237.00

2679 503 199.00 1977.00 0.00 237.48 237.482683 503 199.00 1981.00 0.00 237.96 237.962687 503 199.00 1985.00 0.00 238.44 238.442691 503 199.00 1989.00 0.00 238.92 238.922695 503 199.00 1993.00 0.00 239.40 239.40

2699 503 199.00 1997.00 0.00 239.88 239.882703 503 199.00 2001.00 0.00 240.36 240.362707 503 199.00 2005.00 0.00 240.84 240.842711 503 199.00 2009.00 0.00 241.32 241.322715 503 199.00 2013.00 0.00 241.80 241.80

2719 503 199.00 2017.00 0.00 242.28 242.282723 503 199.00 2021.00 0.00 242.76 242.762727 503 199.00 2025.00 0.00 243.24 243.242731 503 199.00 2029.00 0.00 243.72 243.722735 503 199.00 2033.00 0.00 244.20 244.20

2739 503 199.00 2037.00 0.00 244.68 244.682743 503 199.00 2041.00 0.00 245.16 245.162747 503 199.00 2045.00 0.00 245.64 245.642751 503 199.00 2049.00 0.00 246.12 246.122755 503 199.00 2053.00 0.00 246.60 246.60

2759 503 199.00 2057.00 0.00 247.08 247.082763 503 199.00 2061.00 0.00 247.56 247.562767 503 199.00 2065.00 0.00 248.04 248.042771 503 199.00 2069.00 0.00 248.52 248.522775 503 199.00 2073.00 0.00 249.00 249.00

2779 503 199.00 2077.00 0.00 249.48 249.482783 503 199.00 2081.00 0.00 249.96 249.962787 503 199.00 2085.00 0.00 250.44 250.442791 503 199.00 2089.00 0.00 250.92 250.922795 503 199.00 2093.00 0.00 251.40 251.40

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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

Table letter MMonthly table

2799 503 199.00 2097.00 0.00 251.88 251.882803 503 199.00 2101.00 0.00 252.36 252.362807 503 199.00 2105.00 0.00 252.84 252.842811 503 199.00 2109.00 0.00 253.32 253.322815 503 199.00 2113.00 0.00 253.80 253.80

2819 503 199.00 2117.00 0.00 254.28 254.282823 503 199.00 2121.00 0.00 254.76 254.762827 503 199.00 2125.00 0.00 255.24 255.242831 503 199.00 2129.00 0.00 255.72 255.722835 503 199.00 2133.00 0.00 256.20 256.20

2839 503 199.00 2137.00 0.00 256.68 256.682843 503 199.00 2141.00 0.00 257.16 257.162847 503 199.00 2145.00 0.00 257.64 257.642851 503 199.00 2149.00 0.00 258.12 258.122855 503 199.00 2153.00 0.00 258.60 258.60

2859 503 199.00 2157.00 0.00 259.08 259.082863 503 199.00 2161.00 0.00 259.56 259.562867 503 199.00 2165.00 0.00 260.04 260.042871 503 199.00 2169.00 0.00 260.52 260.522875 503 199.00 2173.00 0.00 261.00 261.00

2879 503 199.00 2177.00 0.00 261.48 261.482883 503 199.00 2181.00 0.00 261.96 261.962887 503 199.00 2185.00 0.00 262.44 262.442891 503 199.00 2189.00 0.00 262.92 262.922895 503 199.00 2193.00 0.00 263.40 263.40

2899 503 199.00 2197.00 0.00 263.88 263.882903 503 199.00 2201.00 0.00 264.36 264.362907 503 199.00 2205.00 0.00 264.84 264.842911 503 199.00 2209.00 0.00 265.32 265.322915 503 199.00 2213.00 0.00 265.80 265.80

2919 503 199.00 2217.00 0.00 266.28 266.282923 503 199.00 2221.00 0.00 266.76 266.762927 503 199.00 2225.00 0.00 267.24 267.242931 503 199.00 2229.00 0.00 267.72 267.722935 503 199.00 2233.00 0.00 268.20 268.20

2939 503 199.00 2237.00 0.00 268.68 268.682943 503 199.00 2241.00 0.00 269.16 269.162947 503 199.00 2245.00 0.00 269.64 269.642951 503 199.00 2249.00 0.00 270.12 270.122955 503 199.00 2253.00 0.00 270.60 270.60

2959 503 199.00 2257.00 0.00 271.08 271.082963 503 199.00 2261.00 0.00 271.56 271.562967 503 199.00 2265.00 0.00 272.04 272.042971 503 199.00 2269.00 0.00 272.52 272.522975 503 199.00 2273.00 0.00 273.00 273.00

2979 503 199.00 2277.00 0.00 273.48 273.482983 503 199.00 2281.00 0.00 273.96 273.962987 503 199.00 2285.00 0.00 274.44 274.442991 503 199.00 2289.00 0.00 274.92 274.922995 503 199.00 2293.00 0.00 275.40 275.40

2999 503 199.00 2297.00 0.00 275.88 275.883003 503 199.00 2301.00 0.00 276.36 276.363007 503 199.00 2305.00 0.00 276.84 276.843011 503 199.00 2309.00 0.00 277.32 277.323015 503 199.00 2313.00 0.00 277.80 277.80

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Page 128

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

3019 503 199.00 2317.00 0.00 278.28 278.283023 503 199.00 2321.00 0.00 278.76 278.763027 503 199.00 2325.00 0.00 279.24 279.243031 503 199.00 2329.00 0.00 279.72 279.723035 503 199.00 2333.00 0.00 280.20 280.20

3039 503 199.00 2337.00 0.00 280.68 280.683043 503 199.00 2341.00 0.00 281.16 281.163047 503 199.00 2345.00 0.00 281.64 281.643051 503 199.00 2349.00 0.00 282.12 282.123055 503 199.00 2353.00 0.00 282.60 282.60

3059 503 199.00 2357.00 0.00 283.08 283.083063 503 199.00 2361.00 0.00 283.56 283.563067 503 199.00 2365.00 0.00 284.04 284.043071 503 199.00 2369.00 0.00 284.52 284.523075 503 199.00 2373.00 0.00 285.00 285.00

3079 503 199.00 2377.00 0.00 285.48 285.483083 503 199.00 2381.00 0.00 285.96 285.963087 503 199.00 2385.00 0.00 286.44 286.443091 503 199.00 2389.00 0.00 286.92 286.923095 503 199.00 2393.00 0.00 287.40 287.40

3099 503 199.00 2397.00 0.00 287.88 287.883103 503 199.00 2401.00 0.00 288.36 288.363107 503 199.00 2405.00 0.00 288.84 288.843111 503 199.00 2409.00 0.00 289.32 289.323115 503 199.00 2413.00 0.00 289.80 289.80

3119 503 199.00 2417.00 0.00 290.28 290.283123 503 199.00 2421.00 0.00 290.76 290.763127 503 199.00 2425.00 0.00 291.24 291.243131 503 199.00 2429.00 0.00 291.72 291.723135 503 199.00 2433.00 0.00 292.20 292.20

3139 503 199.00 2437.00 0.00 292.68 292.683143 503 199.00 2441.00 0.00 293.16 293.163147 503 199.00 2445.00 0.00 293.64 293.643151 503 199.00 2449.00 0.00 294.12 294.123155 503 199.00 2453.00 0.00 294.60 294.60

3159 503 199.00 2457.00 0.00 295.08 295.083163 503 199.00 2461.00 0.00 295.56 295.563167 503 199.00 2465.00 0.00 296.04 296.043171 503 199.00 2469.00 0.00 296.52 296.523175 503 199.00 2473.00 0.00 297.00 297.00

3179 503 199.00 2477.00 0.00 297.48 297.483183 503 199.00 2481.00 0.00 297.96 297.963187 503 199.00 2485.00 0.00 298.44 298.443191 503 199.00 2489.00 0.00 298.92 298.923195 503 199.00 2493.00 0.00 299.40 299.40

3199 503 199.00 2497.00 0.00 299.88 299.883203 503 199.00 2501.00 0.00 300.36 300.363207 503 199.00 2505.00 0.00 300.84 300.843211 503 199.00 2509.00 0.00 301.32 301.323215 503 199.00 2513.00 0.00 301.80 301.80

3219 503 199.00 2517.00 0.00 302.28 302.283223 503 199.00 2521.00 0.00 302.76 302.763227 503 199.00 2525.00 0.00 303.24 303.243231 503 199.00 2529.00 0.00 303.72 303.723235 503 199.00 2533.00 0.00 304.20 304.20

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

3239 503 199.00 2537.00 0.00 304.68 304.683243 503 199.00 2541.00 0.00 305.16 305.163247 503 199.00 2545.00 0.00 305.64 305.643251 503 199.00 2549.00 0.00 306.12 306.123255 503 199.00 2553.00 0.00 306.60 306.60

3259 503 199.00 2557.00 0.00 307.08 307.083263 503 199.00 2561.00 0.00 307.56 307.563267 503 199.00 2565.00 0.00 308.04 308.043271 503 199.00 2569.00 0.00 308.52 308.523275 503 199.00 2573.00 0.00 309.00 309.00

3279 503 199.00 2577.00 0.00 309.48 309.483283 503 199.00 2581.00 0.00 309.96 309.963287 503 199.00 2585.00 0.00 310.44 310.443291 503 199.00 2589.00 0.00 310.92 310.923295 503 199.00 2593.00 0.00 311.40 311.40

3299 503 199.00 2597.00 0.00 311.88 311.883303 503 199.00 2601.00 0.00 312.36 312.363307 503 199.00 2605.00 0.00 312.84 312.843311 503 199.00 2609.00 0.00 313.32 313.323315 503 199.00 2613.00 0.00 313.80 313.80

3319 503 199.00 2617.00 0.00 314.28 314.283323 503 199.00 2621.00 0.00 314.76 314.763327 503 199.00 2625.00 0.00 315.24 315.243331 503 199.00 2629.00 0.00 315.72 315.723335 503 199.00 2633.00 0.00 316.20 316.20

3339 503 199.00 2637.00 0.00 316.68 316.683343 503 199.00 2641.00 0.00 317.16 317.163347 503 199.00 2645.00 0.00 317.64 317.643351 503 199.00 2649.00 0.00 318.12 318.123355 503 199.00 2653.00 0.00 318.60 318.60

3359 503 199.00 2657.00 0.00 319.08 319.083363 503 199.00 2661.00 0.00 319.56 319.563367 503 199.00 2665.00 0.00 320.04 320.043371 503 199.00 2669.00 0.00 320.52 320.523375 503 199.00 2673.00 0.00 321.00 321.00

3379 503 199.00 2677.00 0.00 321.48 321.483383 503 199.00 2681.00 0.00 321.96 321.963387 503 199.00 2685.00 0.00 322.44 322.443391 503 199.00 2689.00 0.00 322.92 322.923395 503 199.00 2693.00 0.00 323.40 323.40

3399 503 199.00 2697.00 0.00 323.88 323.883403 503 199.00 2701.00 0.00 324.36 324.363407 503 199.00 2705.00 0.00 324.84 324.843411 503 199.00 2709.00 0.00 325.32 325.323415 503 199.00 2713.00 0.00 325.80 325.80

3419 503 199.00 2717.00 0.00 326.28 326.283423 503 199.00 2721.00 0.00 326.76 326.763427 503 199.00 2725.00 0.00 327.24 327.243431 503 199.00 2729.00 0.00 327.72 327.723435 503 199.00 2733.00 0.00 328.20 328.20

3439 503 199.00 2737.00 0.00 328.68 328.683443 503 199.00 2741.00 0.00 329.16 329.163447 503 199.00 2745.00 0.00 329.64 329.643451 503 199.00 2749.00 0.00 330.12 330.123455 503 199.00 2753.00 0.00 330.60 330.60

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Page 130

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3459 503 199.00 2757.00 0.00 331.08 331.083463 503 199.00 2761.00 0.00 331.56 331.563467 503 199.00 2765.00 0.00 332.04 332.043471 503 199.00 2769.00 0.00 332.52 332.523475 503 199.00 2773.00 0.00 333.00 333.00

3479 503 199.00 2777.00 0.00 333.48 333.483483 503 199.00 2781.00 0.00 333.96 333.963487 503 199.00 2785.00 0.00 334.44 334.443491 503 199.00 2789.00 0.00 334.92 334.923495 503 199.00 2793.00 0.00 335.40 335.40

3499 503 199.00 2797.00 0.00 335.88 335.883503 503 199.00 2801.00 0.00 336.36 336.363507 503 199.00 2805.00 0.00 336.84 336.843511 503 199.00 2809.00 0.00 337.32 337.323515 503 199.00 2813.00 0.00 337.80 337.80

3519 503 199.00 2817.00 0.00 338.28 338.283523 503 199.00 2821.00 0.00 338.76 338.763527 503 199.00 2825.00 0.00 339.24 339.243531 503 199.00 2829.00 0.00 339.72 339.723535 503 199.00 2833.00 0.00 340.20 340.20

3539 503 199.00 2837.00 0.00 340.68 340.683543 503 199.00 2841.00 0.00 341.16 341.163547 503 199.00 2845.00 0.00 341.64 341.643551 503 199.00 2849.00 0.00 342.12 342.123555 503 199.00 2853.00 0.00 342.60 342.60

3559 503 199.00 2857.00 0.00 343.08 343.083563 503 199.00 2861.00 0.00 343.56 343.563567 503 199.00 2865.00 0.00 344.04 344.043571 503 199.00 2869.00 0.00 344.52 344.523575 503 199.00 2873.00 0.00 345.00 345.00

3579 503 199.00 2877.00 0.00 345.48 345.483583 503 199.00 2881.00 0.00 345.96 345.963587 503 199.00 2885.00 0.00 346.44 346.443591 503 199.00 2889.00 0.00 346.92 346.923595 503 199.00 2893.00 0.00 347.40 347.40

3599 503 199.00 2897.00 0.00 347.88 347.883603 503 199.00 2901.00 0.00 348.36 348.363607 503 199.00 2905.00 0.00 348.84 348.843611 503 199.00 2909.00 0.00 349.32 349.323615 503 199.00 2913.00 0.00 349.80 349.80

3619 503 199.00 2917.00 0.00 350.28 350.283623 503 199.00 2921.00 0.00 350.76 350.763627 503 199.00 2925.00 0.00 351.24 351.243631 503 199.00 2929.00 0.00 351.72 351.723635 503 199.00 2933.00 0.00 352.20 352.20

3639 503 199.00 2937.00 0.00 352.68 352.683643 503 199.00 2941.00 0.00 353.16 353.163647 503 199.00 2945.00 0.00 353.64 353.643651 503 199.00 2949.00 0.00 354.12 354.123655 503 199.00 2953.00 0.00 354.60 354.60

3659 503 199.00 2957.00 0.00 355.08 355.083663 503 199.00 2961.00 0.00 355.56 355.563667 503 199.00 2965.00 0.00 356.04 356.043671 503 199.00 2969.00 0.00 356.52 356.523675 503 199.00 2973.00 0.00 357.00 357.00

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £3,863 , go to page 163.

3679 503 199.00 2977.00 0.00 357.48 357.483683 503 199.00 2981.00 0.00 357.96 357.963687 503 199.00 2985.00 0.00 358.44 358.443691 503 199.00 2989.00 0.00 358.92 358.923695 503 199.00 2993.00 0.00 359.40 359.40

3699 503 199.00 2997.00 0.00 359.88 359.883703 503 199.00 3001.00 0.00 360.36 360.363707 503 199.00 3005.00 0.00 360.84 360.843711 503 199.00 3009.00 0.00 361.32 361.323715 503 199.00 3013.00 0.00 361.80 361.80

3719 503 199.00 3017.00 0.00 362.28 362.283723 503 199.00 3021.00 0.00 362.76 362.763727 503 199.00 3025.00 0.00 363.24 363.243731 503 199.00 3029.00 0.00 363.72 363.723735 503 199.00 3033.00 0.00 364.20 364.20

3739 503 199.00 3037.00 0.00 364.68 364.683743 503 199.00 3041.00 0.00 365.16 365.163747 503 199.00 3045.00 0.00 365.64 365.643751 503 199.00 3049.00 0.00 366.12 366.123755 503 199.00 3053.00 0.00 366.60 366.60

3759 503 199.00 3057.00 0.00 367.08 367.083763 503 199.00 3061.00 0.00 367.56 367.563767 503 199.00 3065.00 0.00 368.04 368.043771 503 199.00 3069.00 0.00 368.52 368.523775 503 199.00 3073.00 0.00 369.00 369.00

3779 503 199.00 3077.00 0.00 369.48 369.483783 503 199.00 3081.00 0.00 369.96 369.963787 503 199.00 3085.00 0.00 370.44 370.443791 503 199.00 3089.00 0.00 370.92 370.923795 503 199.00 3093.00 0.00 371.40 371.40

3799 503 199.00 3097.00 0.00 371.88 371.883803 503 199.00 3101.00 0.00 372.36 372.363807 503 199.00 3105.00 0.00 372.84 372.843811 503 199.00 3109.00 0.00 373.32 373.323815 503 199.00 3113.00 0.00 373.80 373.80

3819 503 199.00 3117.00 0.00 374.28 374.283823 503 199.00 3121.00 0.00 374.76 374.763827 503 199.00 3125.00 0.00 375.24 375.243831 503 199.00 3129.00 0.00 375.72 375.723835 503 199.00 3133.00 0.00 376.20 376.20

3839 503 199.00 3137.00 0.00 376.68 376.683843 503 199.00 3141.00 0.00 377.16 377.163847 503 199.00 3145.00 0.00 377.64 377.643851 503 199.00 3149.00 0.00 378.12 378.123855 503 199.00 3153.00 0.00 378.60 378.60

3859 503 199.00 3157.00 0.00 379.08 379.083863 503 199.00 3161.00 0.00 379.32 379.32

Monthly table Table letter M

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Page 132

Use this table for employees who are under the age of 21, for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘Z’ in the NICs Category Letter column on 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/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for NICs where employee has deferment for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £115.99

No NICs liability, make no entry on form RT11

116 116 0.00 0.00 0.00 0.00 0.00117 116 1.00 0.00 0.00 0.00 0.00118 116 2.00 0.00 0.00 0.00 0.00119 116 3.00 0.00 0.00 0.00 0.00120 116 4.00 0.00 0.00 0.00 0.00

121 116 5.00 0.00 0.00 0.00 0.00122 116 6.00 0.00 0.00 0.00 0.00123 116 7.00 0.00 0.00 0.00 0.00124 116 8.00 0.00 0.00 0.00 0.00125 116 9.00 0.00 0.00 0.00 0.00

126 116 10.00 0.00 0.00 0.00 0.00127 116 11.00 0.00 0.00 0.00 0.00128 116 12.00 0.00 0.00 0.00 0.00129 116 13.00 0.00 0.00 0.00 0.00130 116 14.00 0.00 0.00 0.00 0.00

131 116 15.00 0.00 0.00 0.00 0.00132 116 16.00 0.00 0.00 0.00 0.00133 116 17.00 0.00 0.00 0.00 0.00134 116 18.00 0.00 0.00 0.00 0.00135 116 19.00 0.00 0.00 0.00 0.00

136 116 20.00 0.00 0.00 0.00 0.00137 116 21.00 0.00 0.00 0.00 0.00138 116 22.00 0.00 0.00 0.00 0.00139 116 23.00 0.00 0.00 0.00 0.00140 116 24.00 0.00 0.00 0.00 0.00

Table letter Z

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

141 116 25.00 0.00 0.00 0.00 0.00142 116 26.00 0.00 0.00 0.00 0.00143 116 27.00 0.00 0.00 0.00 0.00144 116 28.00 0.00 0.00 0.00 0.00145 116 29.00 0.00 0.00 0.00 0.00

146 116 30.00 0.00 0.00 0.00 0.00147 116 31.00 0.00 0.00 0.00 0.00148 116 32.00 0.00 0.00 0.00 0.00149 116 33.00 0.00 0.00 0.00 0.00150 116 34.00 0.00 0.00 0.00 0.00

151 116 35.00 0.00 0.00 0.00 0.00152 116 36.00 0.00 0.00 0.00 0.00153 116 37.00 0.00 0.00 0.00 0.00154 116 38.00 0.00 0.00 0.00 0.00155 116 39.00 0.00 0.00 0.00 0.00

156 116 40.00 0.00 0.00 0.00 0.00157 116 41.00 0.00 0.00 0.00 0.00158 116 42.00 0.00 0.00 0.00 0.00159 116 43.00 0.00 0.00 0.00 0.00160 116 44.00 0.00 0.00 0.00 0.00

161 116 45.00 0.00 0.00 0.00 0.00162 116 46.00 0.00 0.00 0.00 0.00163 116 46.00 1.00 0.00 0.03 0.03164 116 46.00 2.00 0.00 0.05 0.05165 116 46.00 3.00 0.00 0.07 0.07

166 116 46.00 4.00 0.00 0.09 0.09167 116 46.00 5.00 0.00 0.11 0.11168 116 46.00 6.00 0.00 0.13 0.13169 116 46.00 7.00 0.00 0.15 0.15170 116 46.00 8.00 0.00 0.17 0.17

171 116 46.00 9.00 0.00 0.19 0.19172 116 46.00 10.00 0.00 0.21 0.21173 116 46.00 11.00 0.00 0.23 0.23174 116 46.00 12.00 0.00 0.25 0.25175 116 46.00 13.00 0.00 0.27 0.27

176 116 46.00 14.00 0.00 0.29 0.29177 116 46.00 15.00 0.00 0.31 0.31178 116 46.00 16.00 0.00 0.33 0.33179 116 46.00 17.00 0.00 0.35 0.35180 116 46.00 18.00 0.00 0.37 0.37

181 116 46.00 19.00 0.00 0.39 0.39182 116 46.00 20.00 0.00 0.41 0.41183 116 46.00 21.00 0.00 0.43 0.43184 116 46.00 22.00 0.00 0.45 0.45185 116 46.00 23.00 0.00 0.47 0.47

186 116 46.00 24.00 0.00 0.49 0.49187 116 46.00 25.00 0.00 0.51 0.51188 116 46.00 26.00 0.00 0.53 0.53189 116 46.00 27.00 0.00 0.55 0.55190 116 46.00 28.00 0.00 0.57 0.57

191 116 46.00 29.00 0.00 0.59 0.59192 116 46.00 30.00 0.00 0.61 0.61193 116 46.00 31.00 0.00 0.63 0.63194 116 46.00 32.00 0.00 0.65 0.65195 116 46.00 33.00 0.00 0.67 0.67

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

196 116 46.00 34.00 0.00 0.69 0.69197 116 46.00 35.00 0.00 0.71 0.71198 116 46.00 36.00 0.00 0.73 0.73199 116 46.00 37.00 0.00 0.75 0.75200 116 46.00 38.00 0.00 0.77 0.77

201 116 46.00 39.00 0.00 0.79 0.79202 116 46.00 40.00 0.00 0.81 0.81203 116 46.00 41.00 0.00 0.83 0.83204 116 46.00 42.00 0.00 0.85 0.85205 116 46.00 43.00 0.00 0.87 0.87

206 116 46.00 44.00 0.00 0.89 0.89207 116 46.00 45.00 0.00 0.91 0.91208 116 46.00 46.00 0.00 0.93 0.93209 116 46.00 47.00 0.00 0.95 0.95210 116 46.00 48.00 0.00 0.97 0.97

211 116 46.00 49.00 0.00 0.99 0.99212 116 46.00 50.00 0.00 1.01 1.01213 116 46.00 51.00 0.00 1.03 1.03214 116 46.00 52.00 0.00 1.05 1.05215 116 46.00 53.00 0.00 1.07 1.07

216 116 46.00 54.00 0.00 1.09 1.09217 116 46.00 55.00 0.00 1.11 1.11218 116 46.00 56.00 0.00 1.13 1.13219 116 46.00 57.00 0.00 1.15 1.15220 116 46.00 58.00 0.00 1.17 1.17

221 116 46.00 59.00 0.00 1.19 1.19222 116 46.00 60.00 0.00 1.21 1.21223 116 46.00 61.00 0.00 1.23 1.23224 116 46.00 62.00 0.00 1.25 1.25225 116 46.00 63.00 0.00 1.27 1.27

226 116 46.00 64.00 0.00 1.29 1.29227 116 46.00 65.00 0.00 1.31 1.31228 116 46.00 66.00 0.00 1.33 1.33229 116 46.00 67.00 0.00 1.35 1.35230 116 46.00 68.00 0.00 1.37 1.37

231 116 46.00 69.00 0.00 1.39 1.39232 116 46.00 70.00 0.00 1.41 1.41233 116 46.00 71.00 0.00 1.43 1.43234 116 46.00 72.00 0.00 1.45 1.45235 116 46.00 73.00 0.00 1.47 1.47

236 116 46.00 74.00 0.00 1.49 1.49237 116 46.00 75.00 0.00 1.51 1.51238 116 46.00 76.00 0.00 1.53 1.53239 116 46.00 77.00 0.00 1.55 1.55240 116 46.00 78.00 0.00 1.57 1.57

241 116 46.00 79.00 0.00 1.59 1.59242 116 46.00 80.00 0.00 1.61 1.61243 116 46.00 81.00 0.00 1.63 1.63244 116 46.00 82.00 0.00 1.65 1.65245 116 46.00 83.00 0.00 1.67 1.67

246 116 46.00 84.00 0.00 1.69 1.69247 116 46.00 85.00 0.00 1.71 1.71248 116 46.00 86.00 0.00 1.73 1.73249 116 46.00 87.00 0.00 1.75 1.75250 116 46.00 88.00 0.00 1.77 1.77

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

251 116 46.00 89.00 0.00 1.79 1.79252 116 46.00 90.00 0.00 1.81 1.81253 116 46.00 91.00 0.00 1.83 1.83254 116 46.00 92.00 0.00 1.85 1.85255 116 46.00 93.00 0.00 1.87 1.87

256 116 46.00 94.00 0.00 1.89 1.89257 116 46.00 95.00 0.00 1.91 1.91258 116 46.00 96.00 0.00 1.93 1.93259 116 46.00 97.00 0.00 1.95 1.95260 116 46.00 98.00 0.00 1.97 1.97

261 116 46.00 99.00 0.00 1.99 1.99262 116 46.00 100.00 0.00 2.01 2.01263 116 46.00 101.00 0.00 2.03 2.03264 116 46.00 102.00 0.00 2.05 2.05265 116 46.00 103.00 0.00 2.07 2.07

266 116 46.00 104.00 0.00 2.09 2.09267 116 46.00 105.00 0.00 2.11 2.11268 116 46.00 106.00 0.00 2.13 2.13269 116 46.00 107.00 0.00 2.15 2.15270 116 46.00 108.00 0.00 2.17 2.17

271 116 46.00 109.00 0.00 2.19 2.19272 116 46.00 110.00 0.00 2.21 2.21273 116 46.00 111.00 0.00 2.23 2.23274 116 46.00 112.00 0.00 2.25 2.25275 116 46.00 113.00 0.00 2.27 2.27

276 116 46.00 114.00 0.00 2.29 2.29277 116 46.00 115.00 0.00 2.31 2.31278 116 46.00 116.00 0.00 2.33 2.33279 116 46.00 117.00 0.00 2.35 2.35280 116 46.00 118.00 0.00 2.37 2.37

281 116 46.00 119.00 0.00 2.39 2.39282 116 46.00 120.00 0.00 2.41 2.41283 116 46.00 121.00 0.00 2.43 2.43284 116 46.00 122.00 0.00 2.45 2.45285 116 46.00 123.00 0.00 2.47 2.47

286 116 46.00 124.00 0.00 2.49 2.49287 116 46.00 125.00 0.00 2.51 2.51288 116 46.00 126.00 0.00 2.53 2.53289 116 46.00 127.00 0.00 2.55 2.55290 116 46.00 128.00 0.00 2.57 2.57

291 116 46.00 129.00 0.00 2.59 2.59292 116 46.00 130.00 0.00 2.61 2.61293 116 46.00 131.00 0.00 2.63 2.63294 116 46.00 132.00 0.00 2.65 2.65295 116 46.00 133.00 0.00 2.67 2.67

296 116 46.00 134.00 0.00 2.69 2.69297 116 46.00 135.00 0.00 2.71 2.71298 116 46.00 136.00 0.00 2.73 2.73299 116 46.00 137.00 0.00 2.75 2.75300 116 46.00 138.00 0.00 2.77 2.77

301 116 46.00 139.00 0.00 2.79 2.79302 116 46.00 140.00 0.00 2.81 2.81303 116 46.00 141.00 0.00 2.83 2.83304 116 46.00 142.00 0.00 2.85 2.85305 116 46.00 143.00 0.00 2.87 2.87

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

306 116 46.00 144.00 0.00 2.89 2.89307 116 46.00 145.00 0.00 2.91 2.91308 116 46.00 146.00 0.00 2.93 2.93309 116 46.00 147.00 0.00 2.95 2.95310 116 46.00 148.00 0.00 2.97 2.97

311 116 46.00 149.00 0.00 2.99 2.99312 116 46.00 150.00 0.00 3.01 3.01313 116 46.00 151.00 0.00 3.03 3.03314 116 46.00 152.00 0.00 3.05 3.05315 116 46.00 153.00 0.00 3.07 3.07

316 116 46.00 154.00 0.00 3.09 3.09317 116 46.00 155.00 0.00 3.11 3.11318 116 46.00 156.00 0.00 3.13 3.13319 116 46.00 157.00 0.00 3.15 3.15320 116 46.00 158.00 0.00 3.17 3.17

321 116 46.00 159.00 0.00 3.19 3.19322 116 46.00 160.00 0.00 3.21 3.21323 116 46.00 161.00 0.00 3.23 3.23324 116 46.00 162.00 0.00 3.25 3.25325 116 46.00 163.00 0.00 3.27 3.27

326 116 46.00 164.00 0.00 3.29 3.29327 116 46.00 165.00 0.00 3.31 3.31328 116 46.00 166.00 0.00 3.33 3.33329 116 46.00 167.00 0.00 3.35 3.35330 116 46.00 168.00 0.00 3.37 3.37

331 116 46.00 169.00 0.00 3.39 3.39332 116 46.00 170.00 0.00 3.41 3.41333 116 46.00 171.00 0.00 3.43 3.43334 116 46.00 172.00 0.00 3.45 3.45335 116 46.00 173.00 0.00 3.47 3.47

336 116 46.00 174.00 0.00 3.49 3.49337 116 46.00 175.00 0.00 3.51 3.51338 116 46.00 176.00 0.00 3.53 3.53339 116 46.00 177.00 0.00 3.55 3.55340 116 46.00 178.00 0.00 3.57 3.57

341 116 46.00 179.00 0.00 3.59 3.59342 116 46.00 180.00 0.00 3.61 3.61343 116 46.00 181.00 0.00 3.63 3.63344 116 46.00 182.00 0.00 3.65 3.65345 116 46.00 183.00 0.00 3.67 3.67

346 116 46.00 184.00 0.00 3.69 3.69347 116 46.00 185.00 0.00 3.71 3.71348 116 46.00 186.00 0.00 3.73 3.73349 116 46.00 187.00 0.00 3.75 3.75350 116 46.00 188.00 0.00 3.77 3.77

351 116 46.00 189.00 0.00 3.79 3.79352 116 46.00 190.00 0.00 3.81 3.81353 116 46.00 191.00 0.00 3.83 3.83354 116 46.00 192.00 0.00 3.85 3.85355 116 46.00 193.00 0.00 3.87 3.87

356 116 46.00 194.00 0.00 3.89 3.89357 116 46.00 195.00 0.00 3.91 3.91358 116 46.00 196.00 0.00 3.93 3.93359 116 46.00 197.00 0.00 3.95 3.95360 116 46.00 198.00 0.00 3.97 3.97

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

361 116 46.00 199.00 0.00 3.99 3.99362 116 46.00 200.00 0.00 4.01 4.01363 116 46.00 201.00 0.00 4.03 4.03364 116 46.00 202.00 0.00 4.05 4.05365 116 46.00 203.00 0.00 4.07 4.07

366 116 46.00 204.00 0.00 4.09 4.09367 116 46.00 205.00 0.00 4.11 4.11368 116 46.00 206.00 0.00 4.13 4.13369 116 46.00 207.00 0.00 4.15 4.15370 116 46.00 208.00 0.00 4.17 4.17

371 116 46.00 209.00 0.00 4.19 4.19372 116 46.00 210.00 0.00 4.21 4.21373 116 46.00 211.00 0.00 4.23 4.23374 116 46.00 212.00 0.00 4.25 4.25375 116 46.00 213.00 0.00 4.27 4.27

376 116 46.00 214.00 0.00 4.29 4.29377 116 46.00 215.00 0.00 4.31 4.31378 116 46.00 216.00 0.00 4.33 4.33379 116 46.00 217.00 0.00 4.35 4.35380 116 46.00 218.00 0.00 4.37 4.37

381 116 46.00 219.00 0.00 4.39 4.39382 116 46.00 220.00 0.00 4.41 4.41383 116 46.00 221.00 0.00 4.43 4.43384 116 46.00 222.00 0.00 4.45 4.45385 116 46.00 223.00 0.00 4.47 4.47

386 116 46.00 224.00 0.00 4.49 4.49387 116 46.00 225.00 0.00 4.51 4.51388 116 46.00 226.00 0.00 4.53 4.53389 116 46.00 227.00 0.00 4.55 4.55390 116 46.00 228.00 0.00 4.57 4.57

391 116 46.00 229.00 0.00 4.59 4.59392 116 46.00 230.00 0.00 4.61 4.61393 116 46.00 231.00 0.00 4.63 4.63394 116 46.00 232.00 0.00 4.65 4.65395 116 46.00 233.00 0.00 4.67 4.67

396 116 46.00 234.00 0.00 4.69 4.69397 116 46.00 235.00 0.00 4.71 4.71398 116 46.00 236.00 0.00 4.73 4.73399 116 46.00 237.00 0.00 4.75 4.75400 116 46.00 238.00 0.00 4.77 4.77

401 116 46.00 239.00 0.00 4.79 4.79402 116 46.00 240.00 0.00 4.81 4.81403 116 46.00 241.00 0.00 4.83 4.83404 116 46.00 242.00 0.00 4.85 4.85405 116 46.00 243.00 0.00 4.87 4.87

406 116 46.00 244.00 0.00 4.89 4.89407 116 46.00 245.00 0.00 4.91 4.91408 116 46.00 246.00 0.00 4.93 4.93409 116 46.00 247.00 0.00 4.95 4.95410 116 46.00 248.00 0.00 4.97 4.97

411 116 46.00 249.00 0.00 4.99 4.99412 116 46.00 250.00 0.00 5.01 5.01413 116 46.00 251.00 0.00 5.03 5.03414 116 46.00 252.00 0.00 5.05 5.05415 116 46.00 253.00 0.00 5.07 5.07

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

416 116 46.00 254.00 0.00 5.09 5.09417 116 46.00 255.00 0.00 5.11 5.11418 116 46.00 256.00 0.00 5.13 5.13419 116 46.00 257.00 0.00 5.15 5.15420 116 46.00 258.00 0.00 5.17 5.17

421 116 46.00 259.00 0.00 5.19 5.19422 116 46.00 260.00 0.00 5.21 5.21423 116 46.00 261.00 0.00 5.23 5.23424 116 46.00 262.00 0.00 5.25 5.25425 116 46.00 263.00 0.00 5.27 5.27

426 116 46.00 264.00 0.00 5.29 5.29427 116 46.00 265.00 0.00 5.31 5.31428 116 46.00 266.00 0.00 5.33 5.33429 116 46.00 267.00 0.00 5.35 5.35430 116 46.00 268.00 0.00 5.37 5.37

431 116 46.00 269.00 0.00 5.39 5.39432 116 46.00 270.00 0.00 5.41 5.41433 116 46.00 271.00 0.00 5.43 5.43434 116 46.00 272.00 0.00 5.45 5.45435 116 46.00 273.00 0.00 5.47 5.47

436 116 46.00 274.00 0.00 5.49 5.49437 116 46.00 275.00 0.00 5.51 5.51438 116 46.00 276.00 0.00 5.53 5.53439 116 46.00 277.00 0.00 5.55 5.55440 116 46.00 278.00 0.00 5.57 5.57

441 116 46.00 279.00 0.00 5.59 5.59442 116 46.00 280.00 0.00 5.61 5.61443 116 46.00 281.00 0.00 5.63 5.63444 116 46.00 282.00 0.00 5.65 5.65445 116 46.00 283.00 0.00 5.67 5.67

446 116 46.00 284.00 0.00 5.69 5.69447 116 46.00 285.00 0.00 5.71 5.71448 116 46.00 286.00 0.00 5.73 5.73449 116 46.00 287.00 0.00 5.75 5.75450 116 46.00 288.00 0.00 5.77 5.77

451 116 46.00 289.00 0.00 5.79 5.79452 116 46.00 290.00 0.00 5.81 5.81453 116 46.00 291.00 0.00 5.83 5.83454 116 46.00 292.00 0.00 5.85 5.85455 116 46.00 293.00 0.00 5.87 5.87

456 116 46.00 294.00 0.00 5.89 5.89457 116 46.00 295.00 0.00 5.91 5.91458 116 46.00 296.00 0.00 5.93 5.93459 116 46.00 297.00 0.00 5.95 5.95460 116 46.00 298.00 0.00 5.97 5.97

461 116 46.00 299.00 0.00 5.99 5.99462 116 46.00 300.00 0.00 6.01 6.01463 116 46.00 301.00 0.00 6.03 6.03464 116 46.00 302.00 0.00 6.05 6.05465 116 46.00 303.00 0.00 6.07 6.07

466 116 46.00 304.00 0.00 6.09 6.09467 116 46.00 305.00 0.00 6.11 6.11468 116 46.00 306.00 0.00 6.13 6.13469 116 46.00 307.00 0.00 6.15 6.15470 116 46.00 308.00 0.00 6.17 6.17

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

471 116 46.00 309.00 0.00 6.19 6.19472 116 46.00 310.00 0.00 6.21 6.21473 116 46.00 311.00 0.00 6.23 6.23474 116 46.00 312.00 0.00 6.25 6.25475 116 46.00 313.00 0.00 6.27 6.27

476 116 46.00 314.00 0.00 6.29 6.29477 116 46.00 315.00 0.00 6.31 6.31478 116 46.00 316.00 0.00 6.33 6.33479 116 46.00 317.00 0.00 6.35 6.35480 116 46.00 318.00 0.00 6.37 6.37

481 116 46.00 319.00 0.00 6.39 6.39482 116 46.00 320.00 0.00 6.41 6.41483 116 46.00 321.00 0.00 6.43 6.43484 116 46.00 322.00 0.00 6.45 6.45485 116 46.00 323.00 0.00 6.47 6.47

486 116 46.00 324.00 0.00 6.49 6.49487 116 46.00 325.00 0.00 6.51 6.51488 116 46.00 326.00 0.00 6.53 6.53489 116 46.00 327.00 0.00 6.55 6.55490 116 46.00 328.00 0.00 6.57 6.57

491 116 46.00 329.00 0.00 6.59 6.59492 116 46.00 330.00 0.00 6.61 6.61493 116 46.00 331.00 0.00 6.63 6.63494 116 46.00 332.00 0.00 6.65 6.65495 116 46.00 333.00 0.00 6.67 6.67

496 116 46.00 334.00 0.00 6.69 6.69497 116 46.00 335.00 0.00 6.71 6.71498 116 46.00 336.00 0.00 6.73 6.73499 116 46.00 337.00 0.00 6.75 6.75500 116 46.00 338.00 0.00 6.77 6.77

501 116 46.00 339.00 0.00 6.79 6.79502 116 46.00 340.00 0.00 6.81 6.81503 116 46.00 341.00 0.00 6.83 6.83504 116 46.00 342.00 0.00 6.85 6.85505 116 46.00 343.00 0.00 6.87 6.87

506 116 46.00 344.00 0.00 6.89 6.89507 116 46.00 345.00 0.00 6.91 6.91508 116 46.00 346.00 0.00 6.93 6.93509 116 46.00 347.00 0.00 6.95 6.95510 116 46.00 348.00 0.00 6.97 6.97

511 116 46.00 349.00 0.00 6.99 6.99512 116 46.00 350.00 0.00 7.01 7.01513 116 46.00 351.00 0.00 7.03 7.03514 116 46.00 352.00 0.00 7.05 7.05515 116 46.00 353.00 0.00 7.07 7.07

516 116 46.00 354.00 0.00 7.09 7.09517 116 46.00 355.00 0.00 7.11 7.11518 116 46.00 356.00 0.00 7.13 7.13519 116 46.00 357.00 0.00 7.15 7.15520 116 46.00 358.00 0.00 7.17 7.17

521 116 46.00 359.00 0.00 7.19 7.19522 116 46.00 360.00 0.00 7.21 7.21523 116 46.00 361.00 0.00 7.23 7.23524 116 46.00 362.00 0.00 7.25 7.25525 116 46.00 363.00 0.00 7.27 7.27

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

526 116 46.00 364.00 0.00 7.29 7.29527 116 46.00 365.00 0.00 7.31 7.31528 116 46.00 366.00 0.00 7.33 7.33529 116 46.00 367.00 0.00 7.35 7.35530 116 46.00 368.00 0.00 7.37 7.37

531 116 46.00 369.00 0.00 7.39 7.39532 116 46.00 370.00 0.00 7.41 7.41533 116 46.00 371.00 0.00 7.43 7.43534 116 46.00 372.00 0.00 7.45 7.45535 116 46.00 373.00 0.00 7.47 7.47

536 116 46.00 374.00 0.00 7.49 7.49537 116 46.00 375.00 0.00 7.51 7.51538 116 46.00 376.00 0.00 7.53 7.53539 116 46.00 377.00 0.00 7.55 7.55540 116 46.00 378.00 0.00 7.57 7.57

541 116 46.00 379.00 0.00 7.59 7.59542 116 46.00 380.00 0.00 7.61 7.61543 116 46.00 381.00 0.00 7.63 7.63544 116 46.00 382.00 0.00 7.65 7.65545 116 46.00 383.00 0.00 7.67 7.67

546 116 46.00 384.00 0.00 7.69 7.69547 116 46.00 385.00 0.00 7.71 7.71548 116 46.00 386.00 0.00 7.73 7.73549 116 46.00 387.00 0.00 7.75 7.75550 116 46.00 388.00 0.00 7.77 7.77

551 116 46.00 389.00 0.00 7.79 7.79552 116 46.00 390.00 0.00 7.81 7.81553 116 46.00 391.00 0.00 7.83 7.83554 116 46.00 392.00 0.00 7.85 7.85555 116 46.00 393.00 0.00 7.87 7.87

556 116 46.00 394.00 0.00 7.89 7.89557 116 46.00 395.00 0.00 7.91 7.91558 116 46.00 396.00 0.00 7.93 7.93559 116 46.00 397.00 0.00 7.95 7.95560 116 46.00 398.00 0.00 7.97 7.97

561 116 46.00 399.00 0.00 7.99 7.99562 116 46.00 400.00 0.00 8.01 8.01563 116 46.00 401.00 0.00 8.03 8.03564 116 46.00 402.00 0.00 8.05 8.05565 116 46.00 403.00 0.00 8.07 8.07

566 116 46.00 404.00 0.00 8.09 8.09567 116 46.00 405.00 0.00 8.11 8.11568 116 46.00 406.00 0.00 8.13 8.13569 116 46.00 407.00 0.00 8.15 8.15570 116 46.00 408.00 0.00 8.17 8.17

571 116 46.00 409.00 0.00 8.19 8.19572 116 46.00 410.00 0.00 8.21 8.21573 116 46.00 411.00 0.00 8.23 8.23574 116 46.00 412.00 0.00 8.25 8.25575 116 46.00 413.00 0.00 8.27 8.27

576 116 46.00 414.00 0.00 8.29 8.29577 116 46.00 415.00 0.00 8.31 8.31578 116 46.00 416.00 0.00 8.33 8.33579 116 46.00 417.00 0.00 8.35 8.35580 116 46.00 418.00 0.00 8.37 8.37

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

581 116 46.00 419.00 0.00 8.39 8.39582 116 46.00 420.00 0.00 8.41 8.41583 116 46.00 421.00 0.00 8.43 8.43584 116 46.00 422.00 0.00 8.45 8.45585 116 46.00 423.00 0.00 8.47 8.47

586 116 46.00 424.00 0.00 8.49 8.49587 116 46.00 425.00 0.00 8.51 8.51588 116 46.00 426.00 0.00 8.53 8.53589 116 46.00 427.00 0.00 8.55 8.55590 116 46.00 428.00 0.00 8.57 8.57

591 116 46.00 429.00 0.00 8.59 8.59592 116 46.00 430.00 0.00 8.61 8.61593 116 46.00 431.00 0.00 8.63 8.63594 116 46.00 432.00 0.00 8.65 8.65595 116 46.00 433.00 0.00 8.67 8.67

596 116 46.00 434.00 0.00 8.69 8.69597 116 46.00 435.00 0.00 8.71 8.71598 116 46.00 436.00 0.00 8.73 8.73599 116 46.00 437.00 0.00 8.75 8.75600 116 46.00 438.00 0.00 8.77 8.77

601 116 46.00 439.00 0.00 8.79 8.79602 116 46.00 440.00 0.00 8.81 8.81603 116 46.00 441.00 0.00 8.83 8.83604 116 46.00 442.00 0.00 8.85 8.85605 116 46.00 443.00 0.00 8.87 8.87

606 116 46.00 444.00 0.00 8.89 8.89607 116 46.00 445.00 0.00 8.91 8.91608 116 46.00 446.00 0.00 8.93 8.93609 116 46.00 447.00 0.00 8.95 8.95610 116 46.00 448.00 0.00 8.97 8.97

611 116 46.00 449.00 0.00 8.99 8.99612 116 46.00 450.00 0.00 9.01 9.01613 116 46.00 451.00 0.00 9.03 9.03614 116 46.00 452.00 0.00 9.05 9.05615 116 46.00 453.00 0.00 9.07 9.07

616 116 46.00 454.00 0.00 9.09 9.09617 116 46.00 455.00 0.00 9.11 9.11618 116 46.00 456.00 0.00 9.13 9.13619 116 46.00 457.00 0.00 9.15 9.15620 116 46.00 458.00 0.00 9.17 9.17

621 116 46.00 459.00 0.00 9.19 9.19622 116 46.00 460.00 0.00 9.21 9.21623 116 46.00 461.00 0.00 9.23 9.23624 116 46.00 462.00 0.00 9.25 9.25625 116 46.00 463.00 0.00 9.27 9.27

626 116 46.00 464.00 0.00 9.29 9.29627 116 46.00 465.00 0.00 9.31 9.31628 116 46.00 466.00 0.00 9.33 9.33629 116 46.00 467.00 0.00 9.35 9.35630 116 46.00 468.00 0.00 9.37 9.37

631 116 46.00 469.00 0.00 9.39 9.39632 116 46.00 470.00 0.00 9.41 9.41633 116 46.00 471.00 0.00 9.43 9.43634 116 46.00 472.00 0.00 9.45 9.45635 116 46.00 473.00 0.00 9.47 9.47

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

636 116 46.00 474.00 0.00 9.49 9.49637 116 46.00 475.00 0.00 9.51 9.51638 116 46.00 476.00 0.00 9.53 9.53639 116 46.00 477.00 0.00 9.55 9.55640 116 46.00 478.00 0.00 9.57 9.57

641 116 46.00 479.00 0.00 9.59 9.59642 116 46.00 480.00 0.00 9.61 9.61643 116 46.00 481.00 0.00 9.63 9.63644 116 46.00 482.00 0.00 9.65 9.65645 116 46.00 483.00 0.00 9.67 9.67

646 116 46.00 484.00 0.00 9.69 9.69647 116 46.00 485.00 0.00 9.71 9.71648 116 46.00 486.00 0.00 9.73 9.73649 116 46.00 487.00 0.00 9.75 9.75650 116 46.00 488.00 0.00 9.77 9.77

651 116 46.00 489.00 0.00 9.79 9.79652 116 46.00 490.00 0.00 9.81 9.81653 116 46.00 491.00 0.00 9.83 9.83654 116 46.00 492.00 0.00 9.85 9.85655 116 46.00 493.00 0.00 9.87 9.87

656 116 46.00 494.00 0.00 9.89 9.89657 116 46.00 495.00 0.00 9.91 9.91658 116 46.00 496.00 0.00 9.93 9.93659 116 46.00 497.00 0.00 9.95 9.95660 116 46.00 498.00 0.00 9.97 9.97

661 116 46.00 499.00 0.00 9.99 9.99662 116 46.00 500.00 0.00 10.01 10.01663 116 46.00 501.00 0.00 10.03 10.03664 116 46.00 502.00 0.00 10.05 10.05665 116 46.00 503.00 0.00 10.07 10.07

666 116 46.00 504.00 0.00 10.09 10.09667 116 46.00 505.00 0.00 10.11 10.11668 116 46.00 506.00 0.00 10.13 10.13669 116 46.00 507.00 0.00 10.15 10.15670 116 46.00 508.00 0.00 10.17 10.17

671 116 46.00 509.00 0.00 10.19 10.19672 116 46.00 510.00 0.00 10.21 10.21673 116 46.00 511.00 0.00 10.23 10.23674 116 46.00 512.00 0.00 10.25 10.25675 116 46.00 513.00 0.00 10.27 10.27

676 116 46.00 514.00 0.00 10.29 10.29677 116 46.00 515.00 0.00 10.31 10.31678 116 46.00 516.00 0.00 10.33 10.33679 116 46.00 517.00 0.00 10.35 10.35680 116 46.00 518.00 0.00 10.37 10.37

681 116 46.00 519.00 0.00 10.39 10.39682 116 46.00 520.00 0.00 10.41 10.41683 116 46.00 521.00 0.00 10.43 10.43684 116 46.00 522.00 0.00 10.45 10.45685 116 46.00 523.00 0.00 10.47 10.47

686 116 46.00 524.00 0.00 10.49 10.49687 116 46.00 525.00 0.00 10.51 10.51688 116 46.00 526.00 0.00 10.53 10.53689 116 46.00 527.00 0.00 10.55 10.55690 116 46.00 528.00 0.00 10.57 10.57

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

691 116 46.00 529.00 0.00 10.59 10.59692 116 46.00 530.00 0.00 10.61 10.61693 116 46.00 531.00 0.00 10.63 10.63694 116 46.00 532.00 0.00 10.65 10.65695 116 46.00 533.00 0.00 10.67 10.67

696 116 46.00 534.00 0.00 10.69 10.69697 116 46.00 535.00 0.00 10.71 10.71698 116 46.00 536.00 0.00 10.73 10.73699 116 46.00 537.00 0.00 10.75 10.75700 116 46.00 538.00 0.00 10.77 10.77

701 116 46.00 539.00 0.00 10.79 10.79702 116 46.00 540.00 0.00 10.81 10.81703 116 46.00 541.00 0.00 10.83 10.83704 116 46.00 542.00 0.00 10.85 10.85705 116 46.00 543.00 0.00 10.87 10.87

706 116 46.00 544.00 0.00 10.89 10.89707 116 46.00 545.00 0.00 10.91 10.91708 116 46.00 546.00 0.00 10.93 10.93709 116 46.00 547.00 0.00 10.95 10.95710 116 46.00 548.00 0.00 10.97 10.97

711 116 46.00 549.00 0.00 10.99 10.99712 116 46.00 550.00 0.00 11.01 11.01713 116 46.00 551.00 0.00 11.03 11.03714 116 46.00 552.00 0.00 11.05 11.05715 116 46.00 553.00 0.00 11.07 11.07

716 116 46.00 554.00 0.00 11.09 11.09717 116 46.00 555.00 0.00 11.11 11.11718 116 46.00 556.00 0.00 11.13 11.13719 116 46.00 557.00 0.00 11.15 11.15720 116 46.00 558.00 0.00 11.17 11.17

721 116 46.00 559.00 0.00 11.19 11.19722 116 46.00 560.00 0.00 11.21 11.21723 116 46.00 561.00 0.00 11.23 11.23724 116 46.00 562.00 0.00 11.25 11.25725 116 46.00 563.00 0.00 11.27 11.27

726 116 46.00 564.00 0.00 11.29 11.29727 116 46.00 565.00 0.00 11.31 11.31728 116 46.00 566.00 0.00 11.33 11.33729 116 46.00 567.00 0.00 11.35 11.35730 116 46.00 568.00 0.00 11.37 11.37

731 116 46.00 569.00 0.00 11.39 11.39732 116 46.00 570.00 0.00 11.41 11.41733 116 46.00 571.00 0.00 11.43 11.43734 116 46.00 572.00 0.00 11.45 11.45735 116 46.00 573.00 0.00 11.47 11.47

736 116 46.00 574.00 0.00 11.49 11.49737 116 46.00 575.00 0.00 11.51 11.51738 116 46.00 576.00 0.00 11.53 11.53739 116 46.00 577.00 0.00 11.55 11.55740 116 46.00 578.00 0.00 11.57 11.57

741 116 46.00 579.00 0.00 11.59 11.59742 116 46.00 580.00 0.00 11.61 11.61743 116 46.00 581.00 0.00 11.63 11.63744 116 46.00 582.00 0.00 11.65 11.65745 116 46.00 583.00 0.00 11.67 11.67

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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

Weekly tableTable letter Z

746 116 46.00 584.00 0.00 11.69 11.69747 116 46.00 585.00 0.00 11.71 11.71748 116 46.00 586.00 0.00 11.73 11.73749 116 46.00 587.00 0.00 11.75 11.75750 116 46.00 588.00 0.00 11.77 11.77

751 116 46.00 589.00 0.00 11.79 11.79752 116 46.00 590.00 0.00 11.81 11.81753 116 46.00 591.00 0.00 11.83 11.83754 116 46.00 592.00 0.00 11.85 11.85755 116 46.00 593.00 0.00 11.87 11.87

756 116 46.00 594.00 0.00 11.89 11.89757 116 46.00 595.00 0.00 11.91 11.91758 116 46.00 596.00 0.00 11.93 11.93759 116 46.00 597.00 0.00 11.95 11.95760 116 46.00 598.00 0.00 11.97 11.97

761 116 46.00 599.00 0.00 11.99 11.99762 116 46.00 600.00 0.00 12.01 12.01763 116 46.00 601.00 0.00 12.03 12.03764 116 46.00 602.00 0.00 12.05 12.05765 116 46.00 603.00 0.00 12.07 12.07

766 116 46.00 604.00 0.00 12.09 12.09767 116 46.00 605.00 0.00 12.11 12.11768 116 46.00 606.00 0.00 12.13 12.13769 116 46.00 607.00 0.00 12.15 12.15770 116 46.00 608.00 0.00 12.17 12.17

771 116 46.00 609.00 0.00 12.19 12.19772 116 46.00 610.00 0.00 12.21 12.21773 116 46.00 611.00 0.00 12.23 12.23774 116 46.00 612.00 0.00 12.25 12.25775 116 46.00 613.00 0.00 12.27 12.27

776 116 46.00 614.00 0.00 12.29 12.29777 116 46.00 615.00 0.00 12.31 12.31778 116 46.00 616.00 0.00 12.33 12.33779 116 46.00 617.00 0.00 12.35 12.35780 116 46.00 618.00 0.00 12.37 12.37

781 116 46.00 619.00 0.00 12.39 12.39782 116 46.00 620.00 0.00 12.41 12.41783 116 46.00 621.00 0.00 12.43 12.43784 116 46.00 622.00 0.00 12.45 12.45785 116 46.00 623.00 0.00 12.47 12.47

786 116 46.00 624.00 0.00 12.49 12.49787 116 46.00 625.00 0.00 12.51 12.51788 116 46.00 626.00 0.00 12.53 12.53789 116 46.00 627.00 0.00 12.55 12.55790 116 46.00 628.00 0.00 12.57 12.57

791 116 46.00 629.00 0.00 12.59 12.59792 116 46.00 630.00 0.00 12.61 12.61793 116 46.00 631.00 0.00 12.63 12.63794 116 46.00 632.00 0.00 12.65 12.65795 116 46.00 633.00 0.00 12.67 12.67

796 116 46.00 634.00 0.00 12.69 12.69797 116 46.00 635.00 0.00 12.71 12.71798 116 46.00 636.00 0.00 12.73 12.73799 116 46.00 637.00 0.00 12.75 12.75800 116 46.00 638.00 0.00 12.77 12.77

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Page 145

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

801 116 46.00 639.00 0.00 12.79 12.79802 116 46.00 640.00 0.00 12.81 12.81803 116 46.00 641.00 0.00 12.83 12.83804 116 46.00 642.00 0.00 12.85 12.85805 116 46.00 643.00 0.00 12.87 12.87

806 116 46.00 644.00 0.00 12.89 12.89807 116 46.00 645.00 0.00 12.91 12.91808 116 46.00 646.00 0.00 12.93 12.93809 116 46.00 647.00 0.00 12.95 12.95810 116 46.00 648.00 0.00 12.97 12.97

811 116 46.00 649.00 0.00 12.99 12.99812 116 46.00 650.00 0.00 13.01 13.01813 116 46.00 651.00 0.00 13.03 13.03814 116 46.00 652.00 0.00 13.05 13.05815 116 46.00 653.00 0.00 13.07 13.07

816 116 46.00 654.00 0.00 13.09 13.09817 116 46.00 655.00 0.00 13.11 13.11818 116 46.00 656.00 0.00 13.13 13.13819 116 46.00 657.00 0.00 13.15 13.15820 116 46.00 658.00 0.00 13.17 13.17

821 116 46.00 659.00 0.00 13.19 13.19822 116 46.00 660.00 0.00 13.21 13.21823 116 46.00 661.00 0.00 13.23 13.23824 116 46.00 662.00 0.00 13.25 13.25825 116 46.00 663.00 0.00 13.27 13.27

826 116 46.00 664.00 0.00 13.29 13.29827 116 46.00 665.00 0.00 13.31 13.31828 116 46.00 666.00 0.00 13.33 13.33829 116 46.00 667.00 0.00 13.35 13.35830 116 46.00 668.00 0.00 13.37 13.37

831 116 46.00 669.00 0.00 13.39 13.39832 116 46.00 670.00 0.00 13.41 13.41833 116 46.00 671.00 0.00 13.43 13.43834 116 46.00 672.00 0.00 13.45 13.45835 116 46.00 673.00 0.00 13.47 13.47

836 116 46.00 674.00 0.00 13.49 13.49837 116 46.00 675.00 0.00 13.51 13.51838 116 46.00 676.00 0.00 13.53 13.53839 116 46.00 677.00 0.00 13.55 13.55840 116 46.00 678.00 0.00 13.57 13.57

841 116 46.00 679.00 0.00 13.59 13.59842 116 46.00 680.00 0.00 13.61 13.61843 116 46.00 681.00 0.00 13.63 13.63844 116 46.00 682.00 0.00 13.65 13.65845 116 46.00 683.00 0.00 13.67 13.67

846 116 46.00 684.00 0.00 13.69 13.69847 116 46.00 685.00 0.00 13.71 13.71848 116 46.00 686.00 0.00 13.73 13.73849 116 46.00 687.00 0.00 13.75 13.75850 116 46.00 688.00 0.00 13.77 13.77

851 116 46.00 689.00 0.00 13.79 13.79852 116 46.00 690.00 0.00 13.81 13.81853 116 46.00 691.00 0.00 13.83 13.83854 116 46.00 692.00 0.00 13.85 13.85855 116 46.00 693.00 0.00 13.87 13.87

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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 £892, go to page 163.

Page 146

Weekly tableTable letter Z

856 116 46.00 694.00 0.00 13.89 13.89857 116 46.00 695.00 0.00 13.91 13.91858 116 46.00 696.00 0.00 13.93 13.93859 116 46.00 697.00 0.00 13.95 13.95860 116 46.00 698.00 0.00 13.97 13.97

861 116 46.00 699.00 0.00 13.99 13.99862 116 46.00 700.00 0.00 14.01 14.01863 116 46.00 701.00 0.00 14.03 14.03864 116 46.00 702.00 0.00 14.05 14.05865 116 46.00 703.00 0.00 14.07 14.07

866 116 46.00 704.00 0.00 14.09 14.09867 116 46.00 705.00 0.00 14.11 14.11868 116 46.00 706.00 0.00 14.13 14.13869 116 46.00 707.00 0.00 14.15 14.15870 116 46.00 708.00 0.00 14.17 14.17

871 116 46.00 709.00 0.00 14.19 14.19872 116 46.00 710.00 0.00 14.21 14.21873 116 46.00 711.00 0.00 14.23 14.23874 116 46.00 712.00 0.00 14.25 14.25875 116 46.00 713.00 0.00 14.27 14.27

876 116 46.00 714.00 0.00 14.29 14.29877 116 46.00 715.00 0.00 14.31 14.31878 116 46.00 716.00 0.00 14.33 14.33879 116 46.00 717.00 0.00 14.35 14.35880 116 46.00 718.00 0.00 14.37 14.37

881 116 46.00 719.00 0.00 14.39 14.39882 116 46.00 720.00 0.00 14.41 14.41883 116 46.00 721.00 0.00 14.43 14.43884 116 46.00 722.00 0.00 14.45 14.45885 116 46.00 723.00 0.00 14.47 14.47

886 116 46.00 724.00 0.00 14.49 14.49887 116 46.00 725.00 0.00 14.51 14.51888 116 46.00 726.00 0.00 14.53 14.53889 116 46.00 727.00 0.00 14.55 14.55890 116 46.00 728.00 0.00 14.57 14.57

891 116 46.00 729.00 0.00 14.59 14.59892 116 46.00 730.00 0.00 14.60 14.60

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Page 147

Use this table for employees who are under the age of 21 for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2018 to 2019

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘Z’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST 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/UST/AUST, see page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for NICs where employee has deferment for use from 6 April 2018 to 5 April 2019

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s 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

Up to and including £502.99

No NICs liability, make no entries on form RT11

503 503 0.00 0.00 0.00 0.00 0.00507 503 4.00 0.00 0.00 0.00 0.00511 503 8.00 0.00 0.00 0.00 0.00515 503 12.00 0.00 0.00 0.00 0.00519 503 16.00 0.00 0.00 0.00 0.00

523 503 20.00 0.00 0.00 0.00 0.00527 503 24.00 0.00 0.00 0.00 0.00531 503 28.00 0.00 0.00 0.00 0.00535 503 32.00 0.00 0.00 0.00 0.00539 503 36.00 0.00 0.00 0.00 0.00

543 503 40.00 0.00 0.00 0.00 0.00547 503 44.00 0.00 0.00 0.00 0.00551 503 48.00 0.00 0.00 0.00 0.00555 503 52.00 0.00 0.00 0.00 0.00559 503 56.00 0.00 0.00 0.00 0.00

563 503 60.00 0.00 0.00 0.00 0.00567 503 64.00 0.00 0.00 0.00 0.00571 503 68.00 0.00 0.00 0.00 0.00575 503 72.00 0.00 0.00 0.00 0.00579 503 76.00 0.00 0.00 0.00 0.00

583 503 80.00 0.00 0.00 0.00 0.00587 503 84.00 0.00 0.00 0.00 0.00591 503 88.00 0.00 0.00 0.00 0.00595 503 92.00 0.00 0.00 0.00 0.00599 503 96.00 0.00 0.00 0.00 0.00

Table letter Z

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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

Monthly tableTable letter Z

603 503 100.00 0.00 0.00 0.00 0.00607 503 104.00 0.00 0.00 0.00 0.00611 503 108.00 0.00 0.00 0.00 0.00615 503 112.00 0.00 0.00 0.00 0.00619 503 116.00 0.00 0.00 0.00 0.00

623 503 120.00 0.00 0.00 0.00 0.00627 503 124.00 0.00 0.00 0.00 0.00631 503 128.00 0.00 0.00 0.00 0.00635 503 132.00 0.00 0.00 0.00 0.00639 503 136.00 0.00 0.00 0.00 0.00

643 503 140.00 0.00 0.00 0.00 0.00647 503 144.00 0.00 0.00 0.00 0.00651 503 148.00 0.00 0.00 0.00 0.00655 503 152.00 0.00 0.00 0.00 0.00659 503 156.00 0.00 0.00 0.00 0.00

663 503 160.00 0.00 0.00 0.00 0.00667 503 164.00 0.00 0.00 0.00 0.00671 503 168.00 0.00 0.00 0.00 0.00675 503 172.00 0.00 0.00 0.00 0.00679 503 176.00 0.00 0.00 0.00 0.00

683 503 180.00 0.00 0.00 0.00 0.00687 503 184.00 0.00 0.00 0.00 0.00691 503 188.00 0.00 0.00 0.00 0.00695 503 192.00 0.00 0.00 0.00 0.00699 503 196.00 0.00 0.00 0.00 0.00

702 503 199.00 0.00 0.00 0.00 0.00703 503 199.00 1.00 0.00 0.06 0.06707 503 199.00 5.00 0.00 0.14 0.14711 503 199.00 9.00 0.00 0.22 0.22715 503 199.00 13.00 0.00 0.30 0.30

719 503 199.00 17.00 0.00 0.38 0.38723 503 199.00 21.00 0.00 0.46 0.46727 503 199.00 25.00 0.00 0.54 0.54731 503 199.00 29.00 0.00 0.62 0.62735 503 199.00 33.00 0.00 0.70 0.70

739 503 199.00 37.00 0.00 0.78 0.78743 503 199.00 41.00 0.00 0.86 0.86747 503 199.00 45.00 0.00 0.94 0.94751 503 199.00 49.00 0.00 1.02 1.02755 503 199.00 53.00 0.00 1.10 1.10

759 503 199.00 57.00 0.00 1.18 1.18763 503 199.00 61.00 0.00 1.26 1.26767 503 199.00 65.00 0.00 1.34 1.34771 503 199.00 69.00 0.00 1.42 1.42775 503 199.00 73.00 0.00 1.50 1.50

779 503 199.00 77.00 0.00 1.58 1.58783 503 199.00 81.00 0.00 1.66 1.66787 503 199.00 85.00 0.00 1.74 1.74791 503 199.00 89.00 0.00 1.82 1.82795 503 199.00 93.00 0.00 1.90 1.90

799 503 199.00 97.00 0.00 1.98 1.98803 503 199.00 101.00 0.00 2.06 2.06807 503 199.00 105.00 0.00 2.14 2.14811 503 199.00 109.00 0.00 2.22 2.22815 503 199.00 113.00 0.00 2.30 2.30

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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 ZMonthly table

819 503 199.00 117.00 0.00 2.38 2.38823 503 199.00 121.00 0.00 2.46 2.46827 503 199.00 125.00 0.00 2.54 2.54831 503 199.00 129.00 0.00 2.62 2.62835 503 199.00 133.00 0.00 2.70 2.70

839 503 199.00 137.00 0.00 2.78 2.78843 503 199.00 141.00 0.00 2.86 2.86847 503 199.00 145.00 0.00 2.94 2.94851 503 199.00 149.00 0.00 3.02 3.02855 503 199.00 153.00 0.00 3.10 3.10

859 503 199.00 157.00 0.00 3.18 3.18863 503 199.00 161.00 0.00 3.26 3.26867 503 199.00 165.00 0.00 3.34 3.34871 503 199.00 169.00 0.00 3.42 3.42875 503 199.00 173.00 0.00 3.50 3.50

879 503 199.00 177.00 0.00 3.58 3.58883 503 199.00 181.00 0.00 3.66 3.66887 503 199.00 185.00 0.00 3.74 3.74891 503 199.00 189.00 0.00 3.82 3.82895 503 199.00 193.00 0.00 3.90 3.90

899 503 199.00 197.00 0.00 3.98 3.98903 503 199.00 201.00 0.00 4.06 4.06907 503 199.00 205.00 0.00 4.14 4.14911 503 199.00 209.00 0.00 4.22 4.22915 503 199.00 213.00 0.00 4.30 4.30

919 503 199.00 217.00 0.00 4.38 4.38923 503 199.00 221.00 0.00 4.46 4.46927 503 199.00 225.00 0.00 4.54 4.54931 503 199.00 229.00 0.00 4.62 4.62935 503 199.00 233.00 0.00 4.70 4.70

939 503 199.00 237.00 0.00 4.78 4.78943 503 199.00 241.00 0.00 4.86 4.86947 503 199.00 245.00 0.00 4.94 4.94951 503 199.00 249.00 0.00 5.02 5.02955 503 199.00 253.00 0.00 5.10 5.10

959 503 199.00 257.00 0.00 5.18 5.18963 503 199.00 261.00 0.00 5.26 5.26967 503 199.00 265.00 0.00 5.34 5.34971 503 199.00 269.00 0.00 5.42 5.42975 503 199.00 273.00 0.00 5.50 5.50

979 503 199.00 277.00 0.00 5.58 5.58983 503 199.00 281.00 0.00 5.66 5.66987 503 199.00 285.00 0.00 5.74 5.74991 503 199.00 289.00 0.00 5.82 5.82995 503 199.00 293.00 0.00 5.90 5.90

999 503 199.00 297.00 0.00 5.98 5.981003 503 199.00 301.00 0.00 6.06 6.061007 503 199.00 305.00 0.00 6.14 6.141011 503 199.00 309.00 0.00 6.22 6.221015 503 199.00 313.00 0.00 6.30 6.30

1019 503 199.00 317.00 0.00 6.38 6.381023 503 199.00 321.00 0.00 6.46 6.461027 503 199.00 325.00 0.00 6.54 6.541031 503 199.00 329.00 0.00 6.62 6.621035 503 199.00 333.00 0.00 6.70 6.70

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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

Monthly tableTable letter Z

1039 503 199.00 337.00 0.00 6.78 6.781043 503 199.00 341.00 0.00 6.86 6.861047 503 199.00 345.00 0.00 6.94 6.941051 503 199.00 349.00 0.00 7.02 7.021055 503 199.00 353.00 0.00 7.10 7.10

1059 503 199.00 357.00 0.00 7.18 7.181063 503 199.00 361.00 0.00 7.26 7.261067 503 199.00 365.00 0.00 7.34 7.341071 503 199.00 369.00 0.00 7.42 7.421075 503 199.00 373.00 0.00 7.50 7.50

1079 503 199.00 377.00 0.00 7.58 7.581083 503 199.00 381.00 0.00 7.66 7.661087 503 199.00 385.00 0.00 7.74 7.741091 503 199.00 389.00 0.00 7.82 7.821095 503 199.00 393.00 0.00 7.90 7.90

1099 503 199.00 397.00 0.00 7.98 7.981103 503 199.00 401.00 0.00 8.06 8.061107 503 199.00 405.00 0.00 8.14 8.141111 503 199.00 409.00 0.00 8.22 8.221115 503 199.00 413.00 0.00 8.30 8.30

1119 503 199.00 417.00 0.00 8.38 8.381123 503 199.00 421.00 0.00 8.46 8.461127 503 199.00 425.00 0.00 8.54 8.541131 503 199.00 429.00 0.00 8.62 8.621135 503 199.00 433.00 0.00 8.70 8.70

1139 503 199.00 437.00 0.00 8.78 8.781143 503 199.00 441.00 0.00 8.86 8.861147 503 199.00 445.00 0.00 8.94 8.941151 503 199.00 449.00 0.00 9.02 9.021155 503 199.00 453.00 0.00 9.10 9.10

1159 503 199.00 457.00 0.00 9.18 9.181163 503 199.00 461.00 0.00 9.26 9.261167 503 199.00 465.00 0.00 9.34 9.341171 503 199.00 469.00 0.00 9.42 9.421175 503 199.00 473.00 0.00 9.50 9.50

1179 503 199.00 477.00 0.00 9.58 9.581183 503 199.00 481.00 0.00 9.66 9.661187 503 199.00 485.00 0.00 9.74 9.741191 503 199.00 489.00 0.00 9.82 9.821195 503 199.00 493.00 0.00 9.90 9.90

1199 503 199.00 497.00 0.00 9.98 9.981203 503 199.00 501.00 0.00 10.06 10.061207 503 199.00 505.00 0.00 10.14 10.141211 503 199.00 509.00 0.00 10.22 10.221215 503 199.00 513.00 0.00 10.30 10.30

1219 503 199.00 517.00 0.00 10.38 10.381223 503 199.00 521.00 0.00 10.46 10.461227 503 199.00 525.00 0.00 10.54 10.541231 503 199.00 529.00 0.00 10.62 10.621235 503 199.00 533.00 0.00 10.70 10.70

1239 503 199.00 537.00 0.00 10.78 10.781243 503 199.00 541.00 0.00 10.86 10.861247 503 199.00 545.00 0.00 10.94 10.941251 503 199.00 549.00 0.00 11.02 11.021255 503 199.00 553.00 0.00 11.10 11.10

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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 ZMonthly table

1259 503 199.00 557.00 0.00 11.18 11.181263 503 199.00 561.00 0.00 11.26 11.261267 503 199.00 565.00 0.00 11.34 11.341271 503 199.00 569.00 0.00 11.42 11.421275 503 199.00 573.00 0.00 11.50 11.50

1279 503 199.00 577.00 0.00 11.58 11.581283 503 199.00 581.00 0.00 11.66 11.661287 503 199.00 585.00 0.00 11.74 11.741291 503 199.00 589.00 0.00 11.82 11.821295 503 199.00 593.00 0.00 11.90 11.90

1299 503 199.00 597.00 0.00 11.98 11.981303 503 199.00 601.00 0.00 12.06 12.061307 503 199.00 605.00 0.00 12.14 12.141311 503 199.00 609.00 0.00 12.22 12.221315 503 199.00 613.00 0.00 12.30 12.30

1319 503 199.00 617.00 0.00 12.38 12.381323 503 199.00 621.00 0.00 12.46 12.461327 503 199.00 625.00 0.00 12.54 12.541331 503 199.00 629.00 0.00 12.62 12.621335 503 199.00 633.00 0.00 12.70 12.70

1339 503 199.00 637.00 0.00 12.78 12.781343 503 199.00 641.00 0.00 12.86 12.861347 503 199.00 645.00 0.00 12.94 12.941351 503 199.00 649.00 0.00 13.02 13.021355 503 199.00 653.00 0.00 13.10 13.10

1359 503 199.00 657.00 0.00 13.18 13.181363 503 199.00 661.00 0.00 13.26 13.261367 503 199.00 665.00 0.00 13.34 13.341371 503 199.00 669.00 0.00 13.42 13.421375 503 199.00 673.00 0.00 13.50 13.50

1379 503 199.00 677.00 0.00 13.58 13.581383 503 199.00 681.00 0.00 13.66 13.661387 503 199.00 685.00 0.00 13.74 13.741391 503 199.00 689.00 0.00 13.82 13.821395 503 199.00 693.00 0.00 13.90 13.90

1399 503 199.00 697.00 0.00 13.98 13.981403 503 199.00 701.00 0.00 14.06 14.061407 503 199.00 705.00 0.00 14.14 14.141411 503 199.00 709.00 0.00 14.22 14.221415 503 199.00 713.00 0.00 14.30 14.30

1419 503 199.00 717.00 0.00 14.38 14.381423 503 199.00 721.00 0.00 14.46 14.461427 503 199.00 725.00 0.00 14.54 14.541431 503 199.00 729.00 0.00 14.62 14.621435 503 199.00 733.00 0.00 14.70 14.70

1439 503 199.00 737.00 0.00 14.78 14.781443 503 199.00 741.00 0.00 14.86 14.861447 503 199.00 745.00 0.00 14.94 14.941451 503 199.00 749.00 0.00 15.02 15.021455 503 199.00 753.00 0.00 15.10 15.10

1459 503 199.00 757.00 0.00 15.18 15.181463 503 199.00 761.00 0.00 15.26 15.261467 503 199.00 765.00 0.00 15.34 15.341471 503 199.00 769.00 0.00 15.42 15.421475 503 199.00 773.00 0.00 15.50 15.50

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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

Monthly tableTable letter Z

1479 503 199.00 777.00 0.00 15.58 15.581483 503 199.00 781.00 0.00 15.66 15.661487 503 199.00 785.00 0.00 15.74 15.741491 503 199.00 789.00 0.00 15.82 15.821495 503 199.00 793.00 0.00 15.90 15.90

1499 503 199.00 797.00 0.00 15.98 15.981503 503 199.00 801.00 0.00 16.06 16.061507 503 199.00 805.00 0.00 16.14 16.141511 503 199.00 809.00 0.00 16.22 16.221515 503 199.00 813.00 0.00 16.30 16.30

1519 503 199.00 817.00 0.00 16.38 16.381523 503 199.00 821.00 0.00 16.46 16.461527 503 199.00 825.00 0.00 16.54 16.541531 503 199.00 829.00 0.00 16.62 16.621535 503 199.00 833.00 0.00 16.70 16.70

1539 503 199.00 837.00 0.00 16.78 16.781543 503 199.00 841.00 0.00 16.86 16.861547 503 199.00 845.00 0.00 16.94 16.941551 503 199.00 849.00 0.00 17.02 17.021555 503 199.00 853.00 0.00 17.10 17.10

1559 503 199.00 857.00 0.00 17.18 17.181563 503 199.00 861.00 0.00 17.26 17.261567 503 199.00 865.00 0.00 17.34 17.341571 503 199.00 869.00 0.00 17.42 17.421575 503 199.00 873.00 0.00 17.50 17.50

1579 503 199.00 877.00 0.00 17.58 17.581583 503 199.00 881.00 0.00 17.66 17.661587 503 199.00 885.00 0.00 17.74 17.741591 503 199.00 889.00 0.00 17.82 17.821595 503 199.00 893.00 0.00 17.90 17.90

1599 503 199.00 897.00 0.00 17.98 17.981603 503 199.00 901.00 0.00 18.06 18.061607 503 199.00 905.00 0.00 18.14 18.141611 503 199.00 909.00 0.00 18.22 18.221615 503 199.00 913.00 0.00 18.30 18.30

1619 503 199.00 917.00 0.00 18.38 18.381623 503 199.00 921.00 0.00 18.46 18.461627 503 199.00 925.00 0.00 18.54 18.541631 503 199.00 929.00 0.00 18.62 18.621635 503 199.00 933.00 0.00 18.70 18.70

1639 503 199.00 937.00 0.00 18.78 18.781643 503 199.00 941.00 0.00 18.86 18.861647 503 199.00 945.00 0.00 18.94 18.941651 503 199.00 949.00 0.00 19.02 19.021655 503 199.00 953.00 0.00 19.10 19.10

1659 503 199.00 957.00 0.00 19.18 19.181663 503 199.00 961.00 0.00 19.26 19.261667 503 199.00 965.00 0.00 19.34 19.341671 503 199.00 969.00 0.00 19.42 19.421675 503 199.00 973.00 0.00 19.50 19.50

1679 503 199.00 977.00 0.00 19.58 19.581683 503 199.00 981.00 0.00 19.66 19.661687 503 199.00 985.00 0.00 19.74 19.741691 503 199.00 989.00 0.00 19.82 19.821695 503 199.00 993.00 0.00 19.90 19.90

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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 ZMonthly table

1699 503 199.00 997.00 0.00 19.98 19.981703 503 199.00 1001.00 0.00 20.06 20.061707 503 199.00 1005.00 0.00 20.14 20.141711 503 199.00 1009.00 0.00 20.22 20.221715 503 199.00 1013.00 0.00 20.30 20.30

1719 503 199.00 1017.00 0.00 20.38 20.381723 503 199.00 1021.00 0.00 20.46 20.461727 503 199.00 1025.00 0.00 20.54 20.541731 503 199.00 1029.00 0.00 20.62 20.621735 503 199.00 1033.00 0.00 20.70 20.70

1739 503 199.00 1037.00 0.00 20.78 20.781743 503 199.00 1041.00 0.00 20.86 20.861747 503 199.00 1045.00 0.00 20.94 20.941751 503 199.00 1049.00 0.00 21.02 21.021755 503 199.00 1053.00 0.00 21.10 21.10

1759 503 199.00 1057.00 0.00 21.18 21.181763 503 199.00 1061.00 0.00 21.26 21.261767 503 199.00 1065.00 0.00 21.34 21.341771 503 199.00 1069.00 0.00 21.42 21.421775 503 199.00 1073.00 0.00 21.50 21.50

1779 503 199.00 1077.00 0.00 21.58 21.581783 503 199.00 1081.00 0.00 21.66 21.661787 503 199.00 1085.00 0.00 21.74 21.741791 503 199.00 1089.00 0.00 21.82 21.821795 503 199.00 1093.00 0.00 21.90 21.90

1799 503 199.00 1097.00 0.00 21.98 21.981803 503 199.00 1101.00 0.00 22.06 22.061807 503 199.00 1105.00 0.00 22.14 22.141811 503 199.00 1109.00 0.00 22.22 22.221815 503 199.00 1113.00 0.00 22.30 22.30

1819 503 199.00 1117.00 0.00 22.38 22.381823 503 199.00 1121.00 0.00 22.46 22.461827 503 199.00 1125.00 0.00 22.54 22.541831 503 199.00 1129.00 0.00 22.62 22.621835 503 199.00 1133.00 0.00 22.70 22.70

1839 503 199.00 1137.00 0.00 22.78 22.781843 503 199.00 1141.00 0.00 22.86 22.861847 503 199.00 1145.00 0.00 22.94 22.941851 503 199.00 1149.00 0.00 23.02 23.021855 503 199.00 1153.00 0.00 23.10 23.10

1859 503 199.00 1157.00 0.00 23.18 23.181863 503 199.00 1161.00 0.00 23.26 23.261867 503 199.00 1165.00 0.00 23.34 23.341871 503 199.00 1169.00 0.00 23.42 23.421875 503 199.00 1173.00 0.00 23.50 23.50

1879 503 199.00 1177.00 0.00 23.58 23.581883 503 199.00 1181.00 0.00 23.66 23.661887 503 199.00 1185.00 0.00 23.74 23.741891 503 199.00 1189.00 0.00 23.82 23.821895 503 199.00 1193.00 0.00 23.90 23.90

1899 503 199.00 1197.00 0.00 23.98 23.981903 503 199.00 1201.00 0.00 24.06 24.061907 503 199.00 1205.00 0.00 24.14 24.141911 503 199.00 1209.00 0.00 24.22 24.221915 503 199.00 1213.00 0.00 24.30 24.30

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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

Monthly tableTable letter Z

1919 503 199.00 1217.00 0.00 24.38 24.381923 503 199.00 1221.00 0.00 24.46 24.461927 503 199.00 1225.00 0.00 24.54 24.541931 503 199.00 1229.00 0.00 24.62 24.621935 503 199.00 1233.00 0.00 24.70 24.70

1939 503 199.00 1237.00 0.00 24.78 24.781943 503 199.00 1241.00 0.00 24.86 24.861947 503 199.00 1245.00 0.00 24.94 24.941951 503 199.00 1249.00 0.00 25.02 25.021955 503 199.00 1253.00 0.00 25.10 25.10

1959 503 199.00 1257.00 0.00 25.18 25.181963 503 199.00 1261.00 0.00 25.26 25.261967 503 199.00 1265.00 0.00 25.34 25.341971 503 199.00 1269.00 0.00 25.42 25.421975 503 199.00 1273.00 0.00 25.50 25.50

1979 503 199.00 1277.00 0.00 25.58 25.581983 503 199.00 1281.00 0.00 25.66 25.661987 503 199.00 1285.00 0.00 25.74 25.741991 503 199.00 1289.00 0.00 25.82 25.821995 503 199.00 1293.00 0.00 25.90 25.90

1999 503 199.00 1297.00 0.00 25.98 25.982003 503 199.00 1301.00 0.00 26.06 26.062007 503 199.00 1305.00 0.00 26.14 26.142011 503 199.00 1309.00 0.00 26.22 26.222015 503 199.00 1313.00 0.00 26.30 26.30

2019 503 199.00 1317.00 0.00 26.38 26.382023 503 199.00 1321.00 0.00 26.46 26.462027 503 199.00 1325.00 0.00 26.54 26.542031 503 199.00 1329.00 0.00 26.62 26.622035 503 199.00 1333.00 0.00 26.70 26.70

2039 503 199.00 1337.00 0.00 26.78 26.782043 503 199.00 1341.00 0.00 26.86 26.862047 503 199.00 1345.00 0.00 26.94 26.942051 503 199.00 1349.00 0.00 27.02 27.022055 503 199.00 1353.00 0.00 27.10 27.10

2059 503 199.00 1357.00 0.00 27.18 27.182063 503 199.00 1361.00 0.00 27.26 27.262067 503 199.00 1365.00 0.00 27.34 27.342071 503 199.00 1369.00 0.00 27.42 27.422075 503 199.00 1373.00 0.00 27.50 27.50

2079 503 199.00 1377.00 0.00 27.58 27.582083 503 199.00 1381.00 0.00 27.66 27.662087 503 199.00 1385.00 0.00 27.74 27.742091 503 199.00 1389.00 0.00 27.82 27.822095 503 199.00 1393.00 0.00 27.90 27.90

2099 503 199.00 1397.00 0.00 27.98 27.982103 503 199.00 1401.00 0.00 28.06 28.062107 503 199.00 1405.00 0.00 28.14 28.142111 503 199.00 1409.00 0.00 28.22 28.222115 503 199.00 1413.00 0.00 28.30 28.30

2119 503 199.00 1417.00 0.00 28.38 28.382123 503 199.00 1421.00 0.00 28.46 28.462127 503 199.00 1425.00 0.00 28.54 28.542131 503 199.00 1429.00 0.00 28.62 28.622135 503 199.00 1433.00 0.00 28.70 28.70

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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 ZMonthly table

2139 503 199.00 1437.00 0.00 28.78 28.782143 503 199.00 1441.00 0.00 28.86 28.862147 503 199.00 1445.00 0.00 28.94 28.942151 503 199.00 1449.00 0.00 29.02 29.022155 503 199.00 1453.00 0.00 29.10 29.10

2159 503 199.00 1457.00 0.00 29.18 29.182163 503 199.00 1461.00 0.00 29.26 29.262167 503 199.00 1465.00 0.00 29.34 29.342171 503 199.00 1469.00 0.00 29.42 29.422175 503 199.00 1473.00 0.00 29.50 29.50

2179 503 199.00 1477.00 0.00 29.58 29.582183 503 199.00 1481.00 0.00 29.66 29.662187 503 199.00 1485.00 0.00 29.74 29.742191 503 199.00 1489.00 0.00 29.82 29.822195 503 199.00 1493.00 0.00 29.90 29.90

2199 503 199.00 1497.00 0.00 29.98 29.982203 503 199.00 1501.00 0.00 30.06 30.062207 503 199.00 1505.00 0.00 30.14 30.142211 503 199.00 1509.00 0.00 30.22 30.222215 503 199.00 1513.00 0.00 30.30 30.30

2219 503 199.00 1517.00 0.00 30.38 30.382223 503 199.00 1521.00 0.00 30.46 30.462227 503 199.00 1525.00 0.00 30.54 30.542231 503 199.00 1529.00 0.00 30.62 30.622235 503 199.00 1533.00 0.00 30.70 30.70

2239 503 199.00 1537.00 0.00 30.78 30.782243 503 199.00 1541.00 0.00 30.86 30.862247 503 199.00 1545.00 0.00 30.94 30.942251 503 199.00 1549.00 0.00 31.02 31.022255 503 199.00 1553.00 0.00 31.10 31.10

2259 503 199.00 1557.00 0.00 31.18 31.182263 503 199.00 1561.00 0.00 31.26 31.262267 503 199.00 1565.00 0.00 31.34 31.342271 503 199.00 1569.00 0.00 31.42 31.422275 503 199.00 1573.00 0.00 31.50 31.50

2279 503 199.00 1577.00 0.00 31.58 31.582283 503 199.00 1581.00 0.00 31.66 31.662287 503 199.00 1585.00 0.00 31.74 31.742291 503 199.00 1589.00 0.00 31.82 31.822295 503 199.00 1593.00 0.00 31.90 31.90

2299 503 199.00 1597.00 0.00 31.98 31.982303 503 199.00 1601.00 0.00 32.06 32.062307 503 199.00 1605.00 0.00 32.14 32.142311 503 199.00 1609.00 0.00 32.22 32.222315 503 199.00 1613.00 0.00 32.30 32.30

2319 503 199.00 1617.00 0.00 32.38 32.382323 503 199.00 1621.00 0.00 32.46 32.462327 503 199.00 1625.00 0.00 32.54 32.542331 503 199.00 1629.00 0.00 32.62 32.622335 503 199.00 1633.00 0.00 32.70 32.70

2339 503 199.00 1637.00 0.00 32.78 32.782343 503 199.00 1641.00 0.00 32.86 32.862347 503 199.00 1645.00 0.00 32.94 32.942351 503 199.00 1649.00 0.00 33.02 33.022355 503 199.00 1653.00 0.00 33.10 33.10

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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

Monthly tableTable letter Z

2359 503 199.00 1657.00 0.00 33.18 33.182363 503 199.00 1661.00 0.00 33.26 33.262367 503 199.00 1665.00 0.00 33.34 33.342371 503 199.00 1669.00 0.00 33.42 33.422375 503 199.00 1673.00 0.00 33.50 33.50

2379 503 199.00 1677.00 0.00 33.58 33.582383 503 199.00 1681.00 0.00 33.66 33.662387 503 199.00 1685.00 0.00 33.74 33.742391 503 199.00 1689.00 0.00 33.82 33.822395 503 199.00 1693.00 0.00 33.90 33.90

2399 503 199.00 1697.00 0.00 33.98 33.982403 503 199.00 1701.00 0.00 34.06 34.062407 503 199.00 1705.00 0.00 34.14 34.142411 503 199.00 1709.00 0.00 34.22 34.222415 503 199.00 1713.00 0.00 34.30 34.30

2419 503 199.00 1717.00 0.00 34.38 34.382423 503 199.00 1721.00 0.00 34.46 34.462427 503 199.00 1725.00 0.00 34.54 34.542431 503 199.00 1729.00 0.00 34.62 34.622435 503 199.00 1733.00 0.00 34.70 34.70

2439 503 199.00 1737.00 0.00 34.78 34.782443 503 199.00 1741.00 0.00 34.86 34.862447 503 199.00 1745.00 0.00 34.94 34.942451 503 199.00 1749.00 0.00 35.02 35.022455 503 199.00 1753.00 0.00 35.10 35.10

2459 503 199.00 1757.00 0.00 35.18 35.182463 503 199.00 1761.00 0.00 35.26 35.262467 503 199.00 1765.00 0.00 35.34 35.342471 503 199.00 1769.00 0.00 35.42 35.422475 503 199.00 1773.00 0.00 35.50 35.50

2479 503 199.00 1777.00 0.00 35.58 35.582483 503 199.00 1781.00 0.00 35.66 35.662487 503 199.00 1785.00 0.00 35.74 35.742491 503 199.00 1789.00 0.00 35.82 35.822495 503 199.00 1793.00 0.00 35.90 35.90

2499 503 199.00 1797.00 0.00 35.98 35.982503 503 199.00 1801.00 0.00 36.06 36.062507 503 199.00 1805.00 0.00 36.14 36.142511 503 199.00 1809.00 0.00 36.22 36.222515 503 199.00 1813.00 0.00 36.30 36.30

2519 503 199.00 1817.00 0.00 36.38 36.382523 503 199.00 1821.00 0.00 36.46 36.462527 503 199.00 1825.00 0.00 36.54 36.542531 503 199.00 1829.00 0.00 36.62 36.622535 503 199.00 1833.00 0.00 36.70 36.70

2539 503 199.00 1837.00 0.00 36.78 36.782543 503 199.00 1841.00 0.00 36.86 36.862547 503 199.00 1845.00 0.00 36.94 36.942551 503 199.00 1849.00 0.00 37.02 37.022555 503 199.00 1853.00 0.00 37.10 37.10

2559 503 199.00 1857.00 0.00 37.18 37.182563 503 199.00 1861.00 0.00 37.26 37.262567 503 199.00 1865.00 0.00 37.34 37.342571 503 199.00 1869.00 0.00 37.42 37.422575 503 199.00 1873.00 0.00 37.50 37.50

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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 ZMonthly table

2579 503 199.00 1877.00 0.00 37.58 37.582583 503 199.00 1881.00 0.00 37.66 37.662587 503 199.00 1885.00 0.00 37.74 37.742591 503 199.00 1889.00 0.00 37.82 37.822595 503 199.00 1893.00 0.00 37.90 37.90

2599 503 199.00 1897.00 0.00 37.98 37.982603 503 199.00 1901.00 0.00 38.06 38.062607 503 199.00 1905.00 0.00 38.14 38.142611 503 199.00 1909.00 0.00 38.22 38.222615 503 199.00 1913.00 0.00 38.30 38.30

2619 503 199.00 1917.00 0.00 38.38 38.382623 503 199.00 1921.00 0.00 38.46 38.462627 503 199.00 1925.00 0.00 38.54 38.542631 503 199.00 1929.00 0.00 38.62 38.622635 503 199.00 1933.00 0.00 38.70 38.70

2639 503 199.00 1937.00 0.00 38.78 38.782643 503 199.00 1941.00 0.00 38.86 38.862647 503 199.00 1945.00 0.00 38.94 38.942651 503 199.00 1949.00 0.00 39.02 39.022655 503 199.00 1953.00 0.00 39.10 39.10

2659 503 199.00 1957.00 0.00 39.18 39.182663 503 199.00 1961.00 0.00 39.26 39.262667 503 199.00 1965.00 0.00 39.34 39.342671 503 199.00 1969.00 0.00 39.42 39.422675 503 199.00 1973.00 0.00 39.50 39.50

2679 503 199.00 1977.00 0.00 39.58 39.582683 503 199.00 1981.00 0.00 39.66 39.662687 503 199.00 1985.00 0.00 39.74 39.742691 503 199.00 1989.00 0.00 39.82 39.822695 503 199.00 1993.00 0.00 39.90 39.90

2699 503 199.00 1997.00 0.00 39.98 39.982703 503 199.00 2001.00 0.00 40.06 40.062707 503 199.00 2005.00 0.00 40.14 40.142711 503 199.00 2009.00 0.00 40.22 40.222715 503 199.00 2013.00 0.00 40.30 40.30

2719 503 199.00 2017.00 0.00 40.38 40.382723 503 199.00 2021.00 0.00 40.46 40.462727 503 199.00 2025.00 0.00 40.54 40.542731 503 199.00 2029.00 0.00 40.62 40.622735 503 199.00 2033.00 0.00 40.70 40.70

2739 503 199.00 2037.00 0.00 40.78 40.782743 503 199.00 2041.00 0.00 40.86 40.862747 503 199.00 2045.00 0.00 40.94 40.942751 503 199.00 2049.00 0.00 41.02 41.022755 503 199.00 2053.00 0.00 41.10 41.10

2759 503 199.00 2057.00 0.00 41.18 41.182763 503 199.00 2061.00 0.00 41.26 41.262767 503 199.00 2065.00 0.00 41.34 41.342771 503 199.00 2069.00 0.00 41.42 41.422775 503 199.00 2073.00 0.00 41.50 41.50

2779 503 199.00 2077.00 0.00 41.58 41.582783 503 199.00 2081.00 0.00 41.66 41.662787 503 199.00 2085.00 0.00 41.74 41.742791 503 199.00 2089.00 0.00 41.82 41.822795 503 199.00 2093.00 0.00 41.90 41.90

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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

Monthly tableTable letter Z

2799 503 199.00 2097.00 0.00 41.98 41.982803 503 199.00 2101.00 0.00 42.06 42.062807 503 199.00 2105.00 0.00 42.14 42.142811 503 199.00 2109.00 0.00 42.22 42.222815 503 199.00 2113.00 0.00 42.30 42.30

2819 503 199.00 2117.00 0.00 42.38 42.382823 503 199.00 2121.00 0.00 42.46 42.462827 503 199.00 2125.00 0.00 42.54 42.542831 503 199.00 2129.00 0.00 42.62 42.622835 503 199.00 2133.00 0.00 42.70 42.70

2839 503 199.00 2137.00 0.00 42.78 42.782843 503 199.00 2141.00 0.00 42.86 42.862847 503 199.00 2145.00 0.00 42.94 42.942851 503 199.00 2149.00 0.00 43.02 43.022855 503 199.00 2153.00 0.00 43.10 43.10

2859 503 199.00 2157.00 0.00 43.18 43.182863 503 199.00 2161.00 0.00 43.26 43.262867 503 199.00 2165.00 0.00 43.34 43.342871 503 199.00 2169.00 0.00 43.42 43.422875 503 199.00 2173.00 0.00 43.50 43.50

2879 503 199.00 2177.00 0.00 43.58 43.582883 503 199.00 2181.00 0.00 43.66 43.662887 503 199.00 2185.00 0.00 43.74 43.742891 503 199.00 2189.00 0.00 43.82 43.822895 503 199.00 2193.00 0.00 43.90 43.90

2899 503 199.00 2197.00 0.00 43.98 43.982903 503 199.00 2201.00 0.00 44.06 44.062907 503 199.00 2205.00 0.00 44.14 44.142911 503 199.00 2209.00 0.00 44.22 44.222915 503 199.00 2213.00 0.00 44.30 44.30

2919 503 199.00 2217.00 0.00 44.38 44.382923 503 199.00 2221.00 0.00 44.46 44.462927 503 199.00 2225.00 0.00 44.54 44.542931 503 199.00 2229.00 0.00 44.62 44.622935 503 199.00 2233.00 0.00 44.70 44.70

2939 503 199.00 2237.00 0.00 44.78 44.782943 503 199.00 2241.00 0.00 44.86 44.862947 503 199.00 2245.00 0.00 44.94 44.942951 503 199.00 2249.00 0.00 45.02 45.022955 503 199.00 2253.00 0.00 45.10 45.10

2959 503 199.00 2257.00 0.00 45.18 45.182963 503 199.00 2261.00 0.00 45.26 45.262967 503 199.00 2265.00 0.00 45.34 45.342971 503 199.00 2269.00 0.00 45.42 45.422975 503 199.00 2273.00 0.00 45.50 45.50

2979 503 199.00 2277.00 0.00 45.58 45.582983 503 199.00 2281.00 0.00 45.66 45.662987 503 199.00 2285.00 0.00 45.74 45.742991 503 199.00 2289.00 0.00 45.82 45.822995 503 199.00 2293.00 0.00 45.90 45.90

2999 503 199.00 2297.00 0.00 45.98 45.983003 503 199.00 2301.00 0.00 46.06 46.063007 503 199.00 2305.00 0.00 46.14 46.143011 503 199.00 2309.00 0.00 46.22 46.223015 503 199.00 2313.00 0.00 46.30 46.30

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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 ZMonthly table

3019 503 199.00 2317.00 0.00 46.38 46.383023 503 199.00 2321.00 0.00 46.46 46.463027 503 199.00 2325.00 0.00 46.54 46.543031 503 199.00 2329.00 0.00 46.62 46.623035 503 199.00 2333.00 0.00 46.70 46.70

3039 503 199.00 2337.00 0.00 46.78 46.783043 503 199.00 2341.00 0.00 46.86 46.863047 503 199.00 2345.00 0.00 46.94 46.943051 503 199.00 2349.00 0.00 47.02 47.023055 503 199.00 2353.00 0.00 47.10 47.10

3059 503 199.00 2357.00 0.00 47.18 47.183063 503 199.00 2361.00 0.00 47.26 47.263067 503 199.00 2365.00 0.00 47.34 47.343071 503 199.00 2369.00 0.00 47.42 47.423075 503 199.00 2373.00 0.00 47.50 47.50

3079 503 199.00 2377.00 0.00 47.58 47.583083 503 199.00 2381.00 0.00 47.66 47.663087 503 199.00 2385.00 0.00 47.74 47.743091 503 199.00 2389.00 0.00 47.82 47.823095 503 199.00 2393.00 0.00 47.90 47.90

3099 503 199.00 2397.00 0.00 47.98 47.983103 503 199.00 2401.00 0.00 48.06 48.063107 503 199.00 2405.00 0.00 48.14 48.143111 503 199.00 2409.00 0.00 48.22 48.223115 503 199.00 2413.00 0.00 48.30 48.30

3119 503 199.00 2417.00 0.00 48.38 48.383123 503 199.00 2421.00 0.00 48.46 48.463127 503 199.00 2425.00 0.00 48.54 48.543131 503 199.00 2429.00 0.00 48.62 48.623135 503 199.00 2433.00 0.00 48.70 48.70

3139 503 199.00 2437.00 0.00 48.78 48.783143 503 199.00 2441.00 0.00 48.86 48.863147 503 199.00 2445.00 0.00 48.94 48.943151 503 199.00 2449.00 0.00 49.02 49.023155 503 199.00 2453.00 0.00 49.10 49.10

3159 503 199.00 2457.00 0.00 49.18 49.183163 503 199.00 2461.00 0.00 49.26 49.263167 503 199.00 2465.00 0.00 49.34 49.343171 503 199.00 2469.00 0.00 49.42 49.423175 503 199.00 2473.00 0.00 49.50 49.50

3179 503 199.00 2477.00 0.00 49.58 49.583183 503 199.00 2481.00 0.00 49.66 49.663187 503 199.00 2485.00 0.00 49.74 49.743191 503 199.00 2489.00 0.00 49.82 49.823195 503 199.00 2493.00 0.00 49.90 49.90

3199 503 199.00 2497.00 0.00 49.98 49.983203 503 199.00 2501.00 0.00 50.06 50.063207 503 199.00 2505.00 0.00 50.14 50.143211 503 199.00 2509.00 0.00 50.22 50.223215 503 199.00 2513.00 0.00 50.30 50.30

3219 503 199.00 2517.00 0.00 50.38 50.383223 503 199.00 2521.00 0.00 50.46 50.463227 503 199.00 2525.00 0.00 50.54 50.543231 503 199.00 2529.00 0.00 50.62 50.623235 503 199.00 2533.00 0.00 50.70 50.70

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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

Monthly tableTable letter Z

3239 503 199.00 2537.00 0.00 50.78 50.783243 503 199.00 2541.00 0.00 50.86 50.863247 503 199.00 2545.00 0.00 50.94 50.943251 503 199.00 2549.00 0.00 51.02 51.023255 503 199.00 2553.00 0.00 51.10 51.10

3259 503 199.00 2557.00 0.00 51.18 51.183263 503 199.00 2561.00 0.00 51.26 51.263267 503 199.00 2565.00 0.00 51.34 51.343271 503 199.00 2569.00 0.00 51.42 51.423275 503 199.00 2573.00 0.00 51.50 51.50

3279 503 199.00 2577.00 0.00 51.58 51.583283 503 199.00 2581.00 0.00 51.66 51.663287 503 199.00 2585.00 0.00 51.74 51.743291 503 199.00 2589.00 0.00 51.82 51.823295 503 199.00 2593.00 0.00 51.90 51.90

3299 503 199.00 2597.00 0.00 51.98 51.983303 503 199.00 2601.00 0.00 52.06 52.063307 503 199.00 2605.00 0.00 52.14 52.143311 503 199.00 2609.00 0.00 52.22 52.223315 503 199.00 2613.00 0.00 52.30 52.30

3319 503 199.00 2617.00 0.00 52.38 52.383323 503 199.00 2621.00 0.00 52.46 52.463327 503 199.00 2625.00 0.00 52.54 52.543331 503 199.00 2629.00 0.00 52.62 52.623335 503 199.00 2633.00 0.00 52.70 52.70

3339 503 199.00 2637.00 0.00 52.78 52.783343 503 199.00 2641.00 0.00 52.86 52.863347 503 199.00 2645.00 0.00 52.94 52.943351 503 199.00 2649.00 0.00 53.02 53.023355 503 199.00 2653.00 0.00 53.10 53.10

3359 503 199.00 2657.00 0.00 53.18 53.183363 503 199.00 2661.00 0.00 53.26 53.263367 503 199.00 2665.00 0.00 53.34 53.343371 503 199.00 2669.00 0.00 53.42 53.423375 503 199.00 2673.00 0.00 53.50 53.50

3379 503 199.00 2677.00 0.00 53.58 53.583383 503 199.00 2681.00 0.00 53.66 53.663387 503 199.00 2685.00 0.00 53.74 53.743391 503 199.00 2689.00 0.00 53.82 53.823395 503 199.00 2693.00 0.00 53.90 53.90

3399 503 199.00 2697.00 0.00 53.98 53.983403 503 199.00 2701.00 0.00 54.06 54.063407 503 199.00 2705.00 0.00 54.14 54.143411 503 199.00 2709.00 0.00 54.22 54.223415 503 199.00 2713.00 0.00 54.30 54.30

3419 503 199.00 2717.00 0.00 54.38 54.383423 503 199.00 2721.00 0.00 54.46 54.463427 503 199.00 2725.00 0.00 54.54 54.543431 503 199.00 2729.00 0.00 54.62 54.623435 503 199.00 2733.00 0.00 54.70 54.70

3439 503 199.00 2737.00 0.00 54.78 54.783443 503 199.00 2741.00 0.00 54.86 54.863447 503 199.00 2745.00 0.00 54.94 54.943451 503 199.00 2749.00 0.00 55.02 55.023455 503 199.00 2753.00 0.00 55.10 55.10

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Page 161

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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3459 503 199.00 2757.00 0.00 55.18 55.183463 503 199.00 2761.00 0.00 55.26 55.263467 503 199.00 2765.00 0.00 55.34 55.343471 503 199.00 2769.00 0.00 55.42 55.423475 503 199.00 2773.00 0.00 55.50 55.50

3479 503 199.00 2777.00 0.00 55.58 55.583483 503 199.00 2781.00 0.00 55.66 55.663487 503 199.00 2785.00 0.00 55.74 55.743491 503 199.00 2789.00 0.00 55.82 55.823495 503 199.00 2793.00 0.00 55.90 55.90

3499 503 199.00 2797.00 0.00 55.98 55.983503 503 199.00 2801.00 0.00 56.06 56.063507 503 199.00 2805.00 0.00 56.14 56.143511 503 199.00 2809.00 0.00 56.22 56.223515 503 199.00 2813.00 0.00 56.30 56.30

3519 503 199.00 2817.00 0.00 56.38 56.383523 503 199.00 2821.00 0.00 56.46 56.463527 503 199.00 2825.00 0.00 56.54 56.543531 503 199.00 2829.00 0.00 56.62 56.623535 503 199.00 2833.00 0.00 56.70 56.70

3539 503 199.00 2837.00 0.00 56.78 56.783543 503 199.00 2841.00 0.00 56.86 56.863547 503 199.00 2845.00 0.00 56.94 56.943551 503 199.00 2849.00 0.00 57.02 57.023555 503 199.00 2853.00 0.00 57.10 57.10

3559 503 199.00 2857.00 0.00 57.18 57.183563 503 199.00 2861.00 0.00 57.26 57.263567 503 199.00 2865.00 0.00 57.34 57.343571 503 199.00 2869.00 0.00 57.42 57.423575 503 199.00 2873.00 0.00 57.50 57.50

3579 503 199.00 2877.00 0.00 57.58 57.583583 503 199.00 2881.00 0.00 57.66 57.663587 503 199.00 2885.00 0.00 57.74 57.743591 503 199.00 2889.00 0.00 57.82 57.823595 503 199.00 2893.00 0.00 57.90 57.90

3599 503 199.00 2897.00 0.00 57.98 57.983603 503 199.00 2901.00 0.00 58.06 58.063607 503 199.00 2905.00 0.00 58.14 58.143611 503 199.00 2909.00 0.00 58.22 58.223615 503 199.00 2913.00 0.00 58.30 58.30

3619 503 199.00 2917.00 0.00 58.38 58.383623 503 199.00 2921.00 0.00 58.46 58.463627 503 199.00 2925.00 0.00 58.54 58.543631 503 199.00 2929.00 0.00 58.62 58.623635 503 199.00 2933.00 0.00 58.70 58.70

3639 503 199.00 2937.00 0.00 58.78 58.783643 503 199.00 2941.00 0.00 58.86 58.863647 503 199.00 2945.00 0.00 58.94 58.943651 503 199.00 2949.00 0.00 59.02 59.023655 503 199.00 2953.00 0.00 59.10 59.10

3659 503 199.00 2957.00 0.00 59.18 59.183663 503 199.00 2961.00 0.00 59.26 59.263667 503 199.00 2965.00 0.00 59.34 59.343671 503 199.00 2969.00 0.00 59.42 59.423675 503 199.00 2973.00 0.00 59.50 59.50

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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 &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £3,863, go to page 163.

3679 503 199.00 2977.00 0.00 59.58 59.583683 503 199.00 2981.00 0.00 59.66 59.663687 503 199.00 2985.00 0.00 59.74 59.743691 503 199.00 2989.00 0.00 59.82 59.823695 503 199.00 2993.00 0.00 59.90 59.90

3699 503 199.00 2997.00 0.00 59.98 59.983703 503 199.00 3001.00 0.00 60.06 60.063707 503 199.00 3005.00 0.00 60.14 60.143711 503 199.00 3009.00 0.00 60.22 60.223715 503 199.00 3013.00 0.00 60.30 60.30

3719 503 199.00 3017.00 0.00 60.38 60.383723 503 199.00 3021.00 0.00 60.46 60.463727 503 199.00 3025.00 0.00 60.54 60.543731 503 199.00 3029.00 0.00 60.62 60.623735 503 199.00 3033.00 0.00 60.70 60.70

3739 503 199.00 3037.00 0.00 60.78 60.783743 503 199.00 3041.00 0.00 60.86 60.863747 503 199.00 3045.00 0.00 60.94 60.943751 503 199.00 3049.00 0.00 61.02 61.023755 503 199.00 3053.00 0.00 61.10 61.10

3759 503 199.00 3057.00 0.00 61.18 61.183763 503 199.00 3061.00 0.00 61.26 61.263767 503 199.00 3065.00 0.00 61.34 61.343771 503 199.00 3069.00 0.00 61.42 61.423775 503 199.00 3073.00 0.00 61.50 61.50

3779 503 199.00 3077.00 0.00 61.58 61.583783 503 199.00 3081.00 0.00 61.66 61.663787 503 199.00 3085.00 0.00 61.74 61.743791 503 199.00 3089.00 0.00 61.82 61.823795 503 199.00 3093.00 0.00 61.90 61.90

3799 503 199.00 3097.00 0.00 61.98 61.983803 503 199.00 3101.00 0.00 62.06 62.063807 503 199.00 3105.00 0.00 62.14 62.143811 503 199.00 3109.00 0.00 62.22 62.223815 503 199.00 3113.00 0.00 62.30 62.30

3819 503 199.00 3117.00 0.00 62.38 62.383823 503 199.00 3121.00 0.00 62.46 62.463827 503 199.00 3125.00 0.00 62.54 62.543831 503 199.00 3129.00 0.00 62.62 62.623835 503 199.00 3133.00 0.00 62.70 62.70

3839 503 199.00 3137.00 0.00 62.78 62.783843 503 199.00 3141.00 0.00 62.86 62.863847 503 199.00 3145.00 0.00 62.94 62.943851 503 199.00 3149.00 0.00 63.02 63.023855 503 199.00 3153.00 0.00 63.10 63.10

3859 503 199.00 3157.00 0.00 63.18 63.183863 503 199.00 3161.00 0.00 63.22 63.22

Monthly tableTable letter Z

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Page 163

Where the employee’s total earnings exceed the UEL/UST/AUST, only the earnings between the PT and the UEL/UST/AUST 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/UST/AUST.

To work out the employer’s NICs and the employee’s NICs due on the earnings above the UEL/UST/AUST, take the following action.

Step Action Example (based on Table letter A with total monthly earnings of £5,483.29)

1 Subtract the UEL/UST/AUST figure from the total gross pay. £5,483.29 – £3,863 = £1,620.29

2 Round the answer down to the nearest whole £. Rounded down to £1,620

3 Look this figure up in the Additional gross pay table on page 164. Look up £1,620

4 If the figure is not shown in the table, build up to it by adding together as few entries as possible.

AmountEmployer’s NICs payable

Employee’s NICs payable

£1000

£600

£138.00

+ £82.80

£20.00

+ £12.00

£20 + £2.76 +£0.40

Totals = £223.56 = £32.40

5 Add the further employer’s NICs and employee’s NICs worked out on the earnings above the UEL/UST/AUST (columns 1d and 1e of the Additional gross pay table) to employer’s NICs and employee’s NICs due for earnings at the UEL/UST/AUST (columns 1d and 1e of the main table).

Total payable by employer

Total payable by employee

£223.56

+ £436.22

(further employer NICs)

(due for employer on earnings at UEL/UST/AUST)

£32.40

+ £379.32

(further employee NICs)

(due for employee on earnings at UEL/UST/AUST)

Totals = £659.78 = £411.72

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

503 199.00 3161.00 659.78 411.72

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threshold (AUST)

Page 166: CA38(2011) National Insurance contributions Tables A and J · 2018-02-27 · National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt

Earnings on which NICs

payable

Employer’s NICs payable

1d

Employee’s NICs payable

1e

Total of employee’s &

employer’s NICs payable (for information

only)

£ £ p £ p £ p

Page 164

1 0.14 0.02 0.162 0.28 0.04 0.323 0.41 0.06 0.474 0.55 0.08 0.635 0.69 0.10 0.79

6 0.83 0.12 0.957 0.97 0.14 1.118 1.10 0.16 1.269 1.24 0.18 1.4210 1.38 0.20 1.58

11 1.52 0.22 1.7412 1.66 0.24 1.9013 1.79 0.26 2.0514 1.93 0.28 2.2115 2.07 0.30 2.37

16 2.21 0.32 2.5317 2.35 0.34 2.6918 2.48 0.36 2.8419 2.62 0.38 3.0020 2.76 0.40 3.16

21 2.90 0.42 3.3222 3.04 0.44 3.4823 3.17 0.46 3.6324 3.31 0.48 3.7925 3.45 0.50 3.95

26 3.59 0.52 4.1127 3.73 0.54 4.2728 3.86 0.56 4.4229 4.00 0.58 4.5830 4.14 0.60 4.74

31 4.28 0.62 4.9032 4.42 0.64 5.0633 4.55 0.66 5.2134 4.69 0.68 5.3735 4.83 0.70 5.53

36 4.97 0.72 5.6937 5.11 0.74 5.8538 5.24 0.76 6.0039 5.38 0.78 6.1640 5.52 0.80 6.32

41 5.66 0.82 6.4842 5.80 0.84 6.6443 5.93 0.86 6.7944 6.07 0.88 6.9545 6.21 0.90 7.11

46 6.35 0.92 7.2747 6.49 0.94 7.4348 6.62 0.96 7.5849 6.76 0.98 7.7450 6.90 1.00 7.90

51 7.04 1.02 8.0652 7.18 1.04 8.2253 7.31 1.06 8.3754 7.45 1.08 8.5355 7.59 1.10 8.69

Additional gross pay table

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Page 165

Earnings on which NICs

payable

Employer’s NICs payable

1d

Employee’s NICs payable

1e

Total of employee’s &

employer’s NICs payable (for information

only)

£ £ p £ p £ p

56 7.73 1.12 8.8557 7.87 1.14 9.0158 8.00 1.16 9.1659 8.14 1.18 9.3260 8.28 1.20 9.48

61 8.42 1.22 9.6462 8.56 1.24 9.8063 8.69 1.26 9.9564 8.83 1.28 10.1165 8.97 1.30 10.27

66 9.11 1.32 10.4367 9.25 1.34 10.5968 9.38 1.36 10.7469 9.52 1.38 10.9070 9.66 1.40 11.06

71 9.80 1.42 11.2272 9.94 1.44 11.3873 10.07 1.46 11.5374 10.21 1.48 11.6975 10.35 1.50 11.85

76 10.49 1.52 12.0177 10.63 1.54 12.1778 10.76 1.56 12.3279 10.90 1.58 12.4880 11.04 1.60 12.64

81 11.18 1.62 12.8082 11.32 1.64 12.9683 11.45 1.66 13.1184 11.59 1.68 13.2785 11.73 1.70 13.43

86 11.87 1.72 13.5987 12.01 1.74 13.7588 12.14 1.76 13.9089 12.28 1.78 14.0690 12.42 1.80 14.22

91 12.56 1.82 14.3892 12.70 1.84 14.5493 12.83 1.86 14.6994 12.97 1.88 14.8595 13.11 1.90 15.01

96 13.25 1.92 15.1797 13.39 1.94 15.3398 13.52 1.96 15.4899 13.66 1.98 15.64100 13.80 2.00 15.80

200 27.60 4.00 31.60300 41.40 6.00 47.40400 55.20 8.00 63.20500 69.00 10.00 79.00600 82.80 12.00 94.80

700 96.60 14.00 110.60800 110.40 16.00 126.40900 124.20 18.00 142.201000 138.00 20.00 158.002000 276.00 40.00 316.00

Additional gross pay table

Earnings on which NICs

payable

Employer’s NICs payable

1d

Employee’s NICs payable

1e

Total of employee’s

& employer’s NICs

payable (for information

only)

£ £ p £ p £ p

3000 414.00 60.00 474.004000 552.00 80.00 632.005000 690.00 100.00 790.006000 828.00 120.00 948.007000 966.00 140.00 1106.00

8000 1104.00 160.00 1264.009000 1242.00 180.00 1422.0010000 1380.00 200.00 1580.0020000 2760.00 400.00 3160.0030000 4140.00 600.00 4740.00

40000 5520.00 800.00 6320.0050000 6900.00 1000.00 7900.0060000 8280.00 1200.00 9480.0070000 9660.00 1400.00 11060.0080000 11040.00 1600.00 12640.00

90000 12420.00 1800.00 14220.00100000 13800.00 2000.00 15800.00

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7002538 HMRC 12/17