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National Insurance Contributions (NICs) Tables Contracted-out Contributions For Employers with Contracted-out Salary Related Schemes 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM)

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Page 1: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

National Insurance Contributions (NICs) Tables

Contracted-out Contributions

For Employers with Contracted-out Salary Related Schemes 6 April 2011 to 5 April 2012, Book 2

The Treasury

Yn Tashtey

CF392(IOM)

Page 2: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

This leaflet gives general guidance only

and should not be treated as a complete

and authoritative statement of the law.

Page 3: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

In the Isle of Man (IOM), rates of National Insurance will remain unchanged from 6 April 2011 however the Lower

Earnings Limit (LEL) has been increased to £102 per week, the employees and employers threshold has been increased to £115 per week and the Upper Earnings limit (UEL) has been increased to £750 per week. In the United Kingdom (UK), rates of National Insurance rates have been increased 1% from 6 April 2011. The primary (employee) and secondary (employer) thresholds have been altered to £136 and £139 per week respectively and the UEL has been lowered to £817 per week. Depending on which one of the circumstances shown below is applicable you may have to use either the IOM or UK figures for an employee. Where you are required to use the UK figures you should use the UK tables, available online at www.hmrc.gov.uk/nic/nitables.htm, to calculate the amount of NICs due. Employers with employees in these circumstances should contact the Isle of Man Income Tax Division‟s National Insurance Section on (01624) 685177 for information on how to submit their earnings details at the end of the tax year.

Use UK Tables

UK Employment Arrangements

Where an IOM resident employer employs UK resident employees to work in the UK, the employer should use the UK tables.

Temporary Workers

Where a UK resident employer sends UK resident employees, who normally work for that employer in the UK, to work temporarily in the IOM, the

employer should use the UK tables.

Employment Abroad

Where an IOM resident employer sends UK resident employees, who normally work for that employer in the UK, to work abroad, the employer should use the UK tables.

Use IOM Tables

IOM Employment Arrangements

Where an IOM resident employer employs IOM resident employees to work in the IOM, the employer should use the IOM tables.

Temporary Workers

Where an IOM resident employer sends IOM resident employees, who normally work for that employer in the IOM, to work temporarily in the

UK, the employer should use the IOM tables.

Employment Abroad

Where an IOM resident employer sends IOM resident employees, who normally work for that employer in the IOM, to work abroad, the employer should use the IOM tables.

Page 4: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Contents page

Save money - avoid errors 2 Which National Insurance tables to use 3 State Pension Age Table for Women 4 Using these tables to work out NICs 5 Earnings limits and NIC rates 7 An example of working out and recording 8 NICs using the exact percentage method where the employee is a member of your Contracted-out Salary Related scheme An example of working out NICs using 9 these tables and recording figures on form T11 D - Weekly table for Contracted-out 10 Salary Related standard rate contributions D - Monthly table for Contracted-out 27 Salary Related standard rate contributions E - Weekly table for Contracted-out 43 Salary Related reduced rate contributions E - Monthly table for Contracted-out 60 Salary Related reduced rate contributions L - Weekly table for Contracted-out 79 Salary Related contributions where employee has deferment L - Monthly table for Contracted-out 96 Salary Related contributions where employee has deferment

Working out and recording NICs where 115 employee‟s total earnings exceed the UEL Additional gross pay table letter 116

Page 5: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

2

Save money - avoid errors

You may find this checklist useful when completing your end of year returns

Something you may wish to consider throughout the year to make sure the correct information is held

• Have you used the correct T11 and T14?

• The T14 must show “2011/2012” on the form

• Have you used the correct National Insurance tables, or percentage rates - are they for the current year?

• Do you hold a valid certificate (CA4139, CF383 or CF380A) for every married woman or widow

for whom you deduct category B, E or G reduced rate contributions? If not, you must deduct full rate contributions at A, D or F

• Have you any employees nearing State Pension Age?

Check their date of birth or contact the Department‟s Contributions Section before you

decide which contribution category letter to use. Use category C for employees for whom you hold a valid age exception certificate

• When completing your T14s or electronic return file

- you must show your employee's full name, National Insurance number, date of

birth and address.

- is the correct category of contribution shown? This is usually either A, B, C, D, E, F, G, J, L or S.

- for category C contributions, do not record an earnings figure in columns 1a, 1b or 1c

- have you checked that your addition is correct before entering the contribution amounts? (both sides of T11 added up and carried forward)

• Is the information from every T14 included in the totals on your T37?

• Do you operate a company pension scheme that is contracted-out of State Second Pension, previously known as the State Earnings Related Pension Scheme? If so, don‟t forget to show your Employer‟s Contracted-out Number and the Scheme Contracted-Out Number on the T14s.

• Make sure your staff know they must notify you and the Division‟s National Insurance section of any change in circumstances, for example, change of address, change of name and particularly divorce if they pay category B, E or G contributions.

Software

• Has your software been upgraded for 2011-2012?

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3

Which National Insurance Tables to use

You must use the correct tables in calculating the NICs due on your employee‟s earnings

Check you are using the tables for 2011 – 2012.

If your employee is under 16 years of age there is no NICs liability.

Is your employee State Pension Age or over? Use Table Letter C

(See booklet CF393(IOM))

If you employ mariners, please contact the Department‟s National Insurance section for details of category

letters, rates and limits to use.

Important - please note: NIC Tables are renewed every Tax Year. Check you are using the correct tables for 2011/2012.

More copies of these tables can be requested from the Department‟s National Insurance section on

01624 685177 or online at www.gov.im/treasury/incometax/nic.xml

Yes

Use Table Letter S (See booklet CF398(IOM))

Yes

Use Table Letter G(See booklet CF398(IOM))

Use Table Letter F(See booklet CF398(IOM))

Yes No

Yes

Is your scheme

Contracted-out Money Purchase?

Does your employee have

another job where they already

pay NICs on earnings at, or above, the Upper Earnings Limit

and you hold certificate RD950 or CA2700?

Is your employee a

married woman or widow who is entitled to pay

reduced rate NICs?

No

No Use Table Letter

L(See booklet CF392(IOM))

Yes

Use Table Letter E(See booklet CF392(IOM))

Use Table Letter D(See booklet CF392(IOM))

Yes No

Is your employee a

married woman or widow who is entitled to pay reduced rate NICs?

Is your scheme

Contracted-out Salary

Related? Yes

Does your employee have

another job where they already

pay NICs on earnings at, or above, the Upper Earnings Limit

and you hold certificate RD950 or CA2700?

No

Is your employee a married woman or widow

who is entitled to pay reduced rate NICs?

Is your employee a member of your

Contracted-out

occupational pension scheme?

Does your employee have another job where they already

pay NICs on earnings at, or

above, the Upper Earnings Limit and you hold certificate RD950

or CA2700?

Yes Use Table Letter B (See booklet CF393(IOM))

Use Table Letter A(See booklet CF391(IOM))

Yes No

Use Table Letter J(See booklet CF391(IOM))

Yes

No No

No

Yes

Check the table on page 4 to confirm State Pension Age for

your female employees

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4

State Pension Age Table for Women born between 6 October 1950 and 5 October 1951

Due to changes in Social Security legislation, women will remain liable to pay National Insurance Contributions after their 60th birthday until they reach their revised State Pension Age. To check the date on which a female employee will reach State Pension Age, find their date of birth in the first column and check the second column to find the date at which they will reach State Pension Age. For example, if the employee‟s date of birth is 20/02/1951, they will reach State Pension Age on 06/01/2012. Payments made to the employee on or after the date that they reach State Pension Age should have table letter “C” applied to them. The National Insurance tables for letter “C” are available in leaflet CF393(IOM) on the Department‟s website at www.gov.im/treasury/incometax/nic.xml or from the Division‟s National Insurance section (tel. 685177).

Date of birth State Pension Age Date

06/10/1950 - 05/11/1950 06/05/2011

06/11/1950 - 05/12/1950 06/07/2011

06/12/1950 - 05/01/1951 06/09/2011

06/01/1951 - 05/02/1951 06/11/2011

06/02/1951 - 05/03/1951 06/01/2012

06/03/1951 - 05/04/1951 06/03/2012

06/04/1951 - 05/05/1951 06/05/2012

06/05/1951 - 05/06/1951 06/07/2012

06/06/1951 - 05/07/1951 06/09/2012

06/07/1951 - 05/08/1951 06/11/2012

06/08/1951 - 05/09/1951 06/01/2013

06/09/1951 - 05/10/1951 06/03/2013

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5

Using these tables to work out National Insurance Contributions NICs

You can work out NICs by using either

these tables, or

the exact percentage method.

For information about using the exact percentage method, please see the Employer‟s Guide to NICs (CWG2)(2010) (IOM).

For general information about NICs, please see the

Employer‟s Guide to NICs (CWG2)(2010)(IOM).

Introduction

Only use these tables between 6 April 2011 and 5 April 2012, ie the 2011-2012 tax year. Only use the tables if:

you have your own occupational pension scheme

which is contracted-out of State Second Pension, previously known as the State Earnings Related Pension Scheme, and

it is a Contracted-out Salary Related Scheme, or

the salary related part of a Mixed Benefit Scheme, and,

the employee is a member of the scheme.

If you have a scheme, you will have been allocated an Employer‟s Contracting-out Number by the Department. Do not use these tables for:

employees in a Contracted-out Money Purchase

Scheme or in the money purchase part of a Contracted-out Mixed Benefit Scheme. If you have one, use the tables in the National Insurance Tables, “Contracted-out contributions and minimum payments for employers with Contracted-out Money Purchase Scheme”, CF398 (IOM) for these employees.

men who are State Pension Age or over

women who are State Pension Age or over

employees who choose an Appropriate Personal

Pension instead of: a Contracted-out occupational pension

scheme, or State Second Pension, previously known

as the State Earnings Related Pension Scheme. (Use National Insurance Tables “Not Contracted-out contributions for employers”, CF391(IOM), for these employees).

Are you using the right tables?

The three different sets of tables under letters D,E and L contain two tables, for

weekly pay intervals, and

monthly pay intervals.

The letters D,E and L correspond with the contribution Table letters under which NICs are payable.

About these tables

Table D Use this table for

all male employees aged 16 or over, and under

State Pension Age, who are in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme and

all female employees aged 16 or over, and under

State Pension Age who are in your Contracted-out

Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme and paying standard rate employee‟s contributions.

Table E Use this table for married women or widows:

aged under State Pension Age, who are in your

Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme and

who are entitled to pay employee‟s contributions

at the reduced rate.

For these women you must have a valid:

form CA4139 or CF383, Certificate of Election, or

form CF380A, Certificate of Reduced Liability.

Table L

Use this table for all employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, for whom you hold form RD950(IOM) or CA2700 authorising deferment of employee‟s contributions at the main percentage rate.

Identifying the correct table to use

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6

Decide which table D,E or L, and weekly or

monthly, is the right table for the employee

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 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, see page 115.

Record the figures in each column of the table

onto the employee‟s Deductions Working Sheet, form T11. See the example on page 9.

Note: The column headings on the tables, including the column numbers, correspond to the headings and

numbers on the Deductions Working Sheet, form T11

How to use these tables

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 contributions 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

Deductions Working Sheet, form T11. To calculate NICs for a company director, please notify the Division‟s National Insurance section on 685177 Changes to your circumstances If you change your business address or cease to be an employer, please notify the Division, quoting your Employer‟s reference number.

Adapting these tables for pay intervals other than weekly or monthly

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7

Employee‟s NIC rebate on

earnings above the LEL, up to and including

the ET

Employer‟s NIC rebate on

earnings above the LEL, up to and including

the ET

Employee‟s contribution

Employer's contribution

Earnings limits Contribution Table letter D

Contribution Table letter E

Contribution Table letter L

Contribution Table letters D,E and L

(Applies to

contributions category letters D

and L only)

Nil Below £102 weekly, or

below £442 monthly, or below £5,304yearly

Nil Nil Nil Nil Nil

£102 to £115 weekly, or £442 to £498 monthly, or £5,304 to £5,980 yearly

0% 0% 0% 0% 1.6% on earnings from £102.01 up to and including £115 (or monthly or annual equivalents)

3.7% on earnings from £102.01 up to and including £115 (or monthly or annual equivalents)

£115.01 to £750 weekly, or £498.01 to £3,250 monthly, or £5,980.01 to £39,000 yearly

9.4% on earnings above the ET

4.85% on earnings above the ET

1% on earnings above the ET

9.1% on all earnings above the ET

Over £750 weekly, or over £3250 monthly, or

over £39,000 yearly

9.4% on earnings

above the ET, up to and including the UEL, then 1% on all earnings above the UEL

4.85% on earnings

above the ET, up to and including the UEL, then 1% on all earnings above the UEL

1% on earnings

above the ET

9.1% on earnings

above the ET, up to and including the UEL, 12.8% on all earnings above the UEL

Earnings limits and NIC rates

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8

An example of working out and recording NICs using the exact percentage method, where the employee is a member of your Contracted-out Salary Related Scheme

Example A monthly paid male employee in your Contracted-out Salary Related Scheme earns £939.90, payable on 27 May 2011 (tax month 2). NICs are due under Monthly Table letter D. Primary (employee’s) contributions:

(939.90 – 498) x 9.4% = 441.90 x 9.4% = 41.538 = £41.54 Less employee‟s NIC rebate due on earnings between the LEL and the ET: (498 – 442) x 1.6% = 56 x 1.6% = £0.90 Primary (employee‟s) contributions after offset of NIC rebate to be entered in column 1e of form T11: 41.54 – 0.90 = £40.64 Secondary (employer’s) contributions:

(939.90 – 498) x 9.1% = 441.90 x 9.1% = 40.212 = £40.21 Less employer‟s NIC rebate due on earnings between the LEL and the ET: (498 – 442) x 3.7% = 56 x 3.7% = £2.072 = £2.03 Secondary (employer’s) contributions after offset of NIC rebate:

£40.21 - £2.07 = £38.14 Total (employee‟s and employer‟s) contributions to be entered into column 1d of form T11: £40.64 + £38.14 = £78.78 Extract from Form T11

442 56 441 78.78 40.64

For tips on completing form T11, see the Employer‟s Guide to NICs (CWG2)(2010)(IOM).

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9

An example of working out NICs using these tables and recording figures on form T11 Example A monthly paid male employee in contracted-out employment earns £888.15, payable on 27 May 2011 (tax month 2) NICs are due under Monthly Table letter D. The nearest lower figure to £888.15 is £886. Record the figures shown in the table onto the employee‟s form T11.

Extract from Monthly table D

Employee‟s Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to and including

the ET

Earnings above the ET, up to and including

the UEL

Total of employer's and

employee's contributions

Employee's contributions payable on

earnings in 1c

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ 886

£ 442

£ 56

£ 388

£ p 69.18 £ p

35.76 £ p

33.42

Extract from Form T11

442 56 388 69.18 35.76

For tips on completing form T11, see the Employer‟s Guide to NICs (CWG2)(2010)(IOM).

Page 13: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Table letter D

10

No NIC Liability, make no entries on forms T11 an d

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ £ £ £ £ p £ p £ p Up to and including 101.99

No NIC liability make no entries on forms T11 and T14

102 102 0 0 0.00 0.00 0.00

103 102 1 0 R 0.07 0.00 R 0.07

104 102 2 0 R 0.13 0.00 R 0.13

105 102 3 0 R 0.19 0.00 R 0.19

106 102 4 0 R 0.24 0.00 R 0.24

107 102 5 0 R 0.29 0.00 R 0.29

108 102 6 0 R 0.34 0.00 R 0.34

109 102 7 0 R 0.40 0.00 R 0.40

110 102 8 0 R 0.45 0.00 R 0.45

111 102 9 0 R 0.50 0.00 R 0.50

112 102 10 0 R 0.56 0.00 R 0.56

113 102 11 0 R 0.60 0.00 R 0.60

114 102 12 0 R 0.66 0.00 R 0.66

115 102 13 0 R 0.69 0.00 R 0.69

116 102 13 1 R 0.41 0.00 R 0.41

117 102 13 2 R 0.22 0.03 R 0.25

118 102 13 3 R 0.04 0.12 R 0.16

119 102 13 4 0.14 0.21 R 0.07

Employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, who are age 16 or over and under State Pension Age.

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ £ £ £ £ p £ p £ p Up to and including 101.99

No NIC liability make no entries on forms T11 and T14

102 102 0 0 0.00 0.00 0.00

103 102 1 0 R 0.07 0.00 R 0.07

104 102 2 0 R 0.13 0.00 R 0.13

105 102 3 0 R 0.19 0.00 R 0.19

106 102 4 0 R 0.24 0.00 R 0.24

107 102 5 0 R 0.29 0.00 R 0.29

108 102 6 0 R 0.34 0.00 R 0.34

109 102 7 0 R 0.40 0.00 R 0.40

110 102 8 0 R 0.45 0.00 R 0.45

111 102 9 0 R 0.50 0.00 R 0.50

112 102 10 0 R 0.56 0.00 R 0.56

113 102 11 0 R 0.60 0.00 R 0.60

114 102 12 0 R 0.66 0.00 R 0.66

115 102 13 0 R 0.69 0.00 R 0.69

116 102 13 1 R 0.41 0.00 R 0.41

117 102 13 2 R 0.22 0.03 R 0.25

118 102 13 3 R 0.04 0.12 R 0.16

119 102 13 4 0.14 0.21 R 0.07

120 102 13 5 0.33 0.31 0.02

121 102 13 6 0.51 0.40 0.11

122 102 13 7 0.69 0.49 0.20

123 102 13 8 0.88 0.59 0.29

124 102 13 9 1.06 0.68 0.38

125 102 13 10 1.25 0.78 0.47

126 102 13 11 1.44 0.87 0.57

127 102 13 12 1.62 0.96 0.66

128 102 13 13 1.81 1.06 0.75

129 102 13 14 1.99 1.15 0.84

130 102 13 15 2.18 1.25 0.93

131 102 13 16 2.36 1.34 1.02

132 102 13 17 2.54 1.43 1.11

133 102 13 18 2.73 1.53 1.20

134 102 13 19 2.91 1.62 1.29

135 102 13 20 3.10 1.72 1.38

136 102 13 21 3.29 1.81 1.48

137 102 13 22 3.47 1.90 1.57

138 102 13 23 3.66 2.00 1.66

Use this table for

Use this table for

Do not use this table for

Do not use this table for

• enter „D‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a-1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 115.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

• enter „D‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a-1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 82.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

for information only - do not enter on Deductions Working Sheet, form T11

for information only - do not enter on Deductions Working Sheet, form T11

Weekly table for Contracted-out Salary Related standard rate

contributions for use from 6 April 2011 to 5 April 2012

• married women or widows who have the right to pay reduced rate employee‟s contributions, see table E

• employees who are State Pension Age or over,

see booklet CF393(IOM) • Employees in your Contracted-out Salary Related

Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950(IOM) or CA2700, see Table L

• employees who have an Appropriate Personal Pension see booklet CF391(IOM).

• married women or widows who have the right to pay reduced rate employee‟s contributions, see table E

• employees who are State Pension Age or over, see booklet CF393(IOM)

• Employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950(IOM) or CA2700, see Table L

• employees who have an Appropriate Personal Pension see booklet CF391(IOM).

Completing Deductions Working Sheet, form T11 or substitute

Completing Deductions Working Sheet, form T11 or substitute

• Employees contracted-out in a Contracted-out Money Purchase Scheme or in the money purchase part of a Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM).

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Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

11

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

120 102 13 5 0.33 0.31 0.02

121 102 13 6 0.51 0.40 0.11

122 102 13 7 0.69 0.49 0.20

123 102 13 8 0.88 0.59 0.29

124 102 13 9 1.06 0.68 0.38

125 102 13 10 1.25 0.78 0.47

126 102 13 11 1.44 0.87 0.57

127 102 13 12 1.62 0.96 0.66

128 102 13 13 1.81 1.06 0.75

129 102 13 14 1.99 1.15 0.84

130 102 13 15 2.18 1.25 0.93

131 102 13 16 2.36 1.34 1.02

132 102 13 17 2.54 1.43 1.11

133 102 13 18 2.73 1.53 1.20

134 102 13 19 2.91 1.62 1.29

135 102 13 20 3.10 1.72 1.38

136 102 13 21 3.29 1.81 1.48

137 102 13 22 3.47 1.90 1.57

138 102 13 23 3.66 2.00 1.66

139 102 13 24 3.84 2.09 1.75

140 102 13 25 4.03 2.19 1.84

141 102 13 26 4.21 2.28 1.93

142 102 13 27 4.39 2.37 2.02

143 102 13 28 4.58 2.47 2.11

144 102 13 29 4.76 2.56 2.20

145 102 13 30 4.95 2.66 2.29

146 102 13 31 5.14 2.75 2.39

147 102 13 32 5.32 2.84 2.48

148 102 13 33 5.51 2.94 2.57

149 102 13 34 5.69 3.03 2.66

150 102 13 35 5.88 3.13 2.75

151 102 13 36 6.06 3.22 2.84

152 102 13 37 6.24 3.31 2.93

153 102 13 38 6.43 3.41 3.02

154 102 13 39 6.61 3.50 3.11

155 102 13 40 6.80 3.60 3.20

156 102 13 41 6.99 3.69 3.30

157 102 13 42 7.17 3.78 3.39

158 102 13 43 7.36 3.88 3.48

159 102 13 44 7.54 3.97 3.57

160 102 13 45 7.73 4.07 3.66

Page 15: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

12

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

161 102 13 46 7.91 4.16 3.75

162 102 13 47 8.09 4.25 3.84

163 102 13 48 8.28 4.35 3.93

164 102 13 49 8.46 4.44 4.02

165 102 13 50 8.65 4.54 4.11

166 102 13 51 8.84 4.63 4.21

167 102 13 52 9.02 4.72 4.30

168 102 13 53 9.21 4.82 4.39

169 102 13 54 9.39 4.91 4.48

170 102 13 55 9.58 5.01 4.57

171 102 13 56 9.76 5.10 4.66

172 102 13 57 9.94 5.19 4.75

173 102 13 58 10.13 5.29 4.84

174 102 13 59 10.31 5.38 4.93

175 102 13 60 10.50 5.48 5.02

176 102 13 61 10.69 5.57 5.12

177 102 13 62 10.87 5.66 5.21

178 102 13 63 11.06 5.76 5.30

179 102 13 64 11.24 5.85 5.39

180 102 13 65 11.43 5.95 5.48

181 102 13 66 11.61 6.04 5.57

182 102 13 67 11.79 6.13 5.66

183 102 13 68 11.98 6.23 5.75

184 102 13 69 12.16 6.32 5.84

185 102 13 70 12.35 6.42 5.93

186 102 13 71 12.54 6.51 6.03

187 102 13 72 12.72 6.60 6.12

188 102 13 73 12.91 6.70 6.21

189 102 13 74 13.09 6.79 6.30

190 102 13 75 13.28 6.89 6.39

191 102 13 76 13.46 6.98 6.48

192 102 13 77 13.64 7.07 6.57

193 102 13 78 13.83 7.17 6.66

194 102 13 79 14.01 7.26 6.75

195 102 13 80 14.20 7.36 6.84

196 102 13 81 14.39 7.45 6.94

197 102 13 82 14.57 7.54 7.03

198 102 13 83 14.76 7.64 7.12

199 102 13 84 14.94 7.73 7.21

200 102 13 85 15.13 7.83 7.30

201 102 13 86 15.31 7.92 7.39

Page 16: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

13

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

202 102 13 87 15.49 8.01 7.48

203 102 13 88 15.68 8.11 7.57

204 102 13 89 15.86 8.20 7.66

205 102 13 90 16.05 8.30 7.75

206 102 13 91 16.24 8.39 7.85

207 102 13 92 16.42 8.48 7.94

208 102 13 93 16.61 8.58 8.03

209 102 13 94 16.79 8.67 8.12

210 102 13 95 16.98 8.77 8.21

211 102 13 96 17.16 8.86 8.30

212 102 13 97 17.34 8.95 8.39

213 102 13 98 17.53 9.05 8.48

214 102 13 99 17.71 9.14 8.57

215 102 13 100 17.90 9.24 8.66

216 102 13 101 18.09 9.33 8.76

217 102 13 102 18.27 9.42 8.85

218 102 13 103 18.46 9.52 8.94

219 102 13 104 18.64 9.61 9.03

220 102 13 105 18.83 9.71 9.12

221 102 13 106 19.01 9.80 9.21

222 102 13 107 19.19 9.89 9.30

223 102 13 108 19.38 9.99 9.39

224 102 13 109 19.56 10.08 9.48

225 102 13 110 19.75 10.18 9.57

226 102 13 111 19.94 10.27 9.67

227 102 13 112 20.12 10.36 9.76

228 102 13 113 20.31 10.46 9.85

229 102 13 114 20.49 10.55 9.94

230 102 13 115 20.68 10.65 10.03

231 102 13 116 20.86 10.74 10.12

232 102 13 117 21.04 10.83 10.21

233 102 13 118 21.23 10.93 10.30

234 102 13 119 21.41 11.02 10.39

235 102 13 120 21.60 11.12 10.48

236 102 13 121 21.79 11.21 10.58

237 102 13 122 21.97 11.30 10.67

238 102 13 123 22.16 11.40 10.76

239 102 13 124 22.34 11.49 10.85

240 102 13 125 22.53 11.59 10.94

241 102 13 126 22.71 11.68 11.03

242 102 13 127 22.89 11.77 11.12

Page 17: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

14

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

243 102 13 128 23.08 11.87 11.21

244 102 13 129 23.26 11.96 11.30

245 102 13 130 23.45 12.06 11.39

246 102 13 131 23.64 12.15 11.49

247 102 13 132 23.82 12.24 11.58

248 102 13 133 24.01 12.34 11.67

249 102 13 134 24.19 12.43 11.76

250 102 13 135 24.38 12.53 11.85

251 102 13 136 24.56 12.62 11.94

252 102 13 137 24.74 12.71 12.03

253 102 13 138 24.93 12.81 12.12

254 102 13 139 25.11 12.90 12.21

255 102 13 140 25.30 13.00 12.30

256 102 13 141 25.49 13.09 12.40

257 102 13 142 25.67 13.18 12.49

258 102 13 143 25.86 13.28 12.58

259 102 13 144 26.04 13.37 12.67

260 102 13 145 26.23 13.47 12.76

261 102 13 146 26.41 13.56 12.85

262 102 13 147 26.59 13.65 12.94

263 102 13 148 26.78 13.75 13.03

264 102 13 149 26.96 13.84 13.12

265 102 13 150 27.15 13.94 13.21

266 102 13 151 27.34 14.03 13.31

267 102 13 152 27.52 14.12 13.40

268 102 13 153 27.71 14.22 13.49

269 102 13 154 27.89 14.31 13.58

270 102 13 155 28.08 14.41 13.67

271 102 13 156 28.26 14.50 13.76

272 102 13 157 28.44 14.59 13.85

273 102 13 158 28.63 14.69 13.94

274 102 13 159 28.81 14.78 14.03

275 102 13 160 29.00 14.88 14.12

276 102 13 161 29.19 14.97 14.22

277 102 13 162 29.37 15.06 14.31

278 102 13 163 29.56 15.16 14.40

279 102 13 164 29.74 15.25 14.49

280 102 13 165 29.93 15.35 14.58

281 102 13 166 30.11 15.44 14.67

282 102 13 167 30.29 15.53 14.76

283 102 13 168 30.48 15.63 14.85

Page 18: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

15

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

284 102 13 169 30.66 15.72 14.94

285 102 13 170 30.85 15.82 15.03

286 102 13 171 31.04 15.91 15.13

287 102 13 172 31.22 16.00 15.22

288 102 13 173 31.41 16.10 15.31

289 102 13 174 31.59 16.19 15.40

290 102 13 175 31.78 16.29 15.49

291 102 13 176 31.96 16.38 15.58

292 102 13 177 32.14 16.47 15.67

293 102 13 178 32.33 16.57 15.76

294 102 13 179 32.51 16.66 15.85

295 102 13 180 32.70 16.76 15.94

296 102 13 181 32.89 16.85 16.04

297 102 13 182 33.07 16.94 16.13

298 102 13 183 33.26 17.04 16.22

299 102 13 184 33.44 17.13 16.31

300 102 13 185 33.63 17.23 16.40

301 102 13 186 33.81 17.32 16.49

302 102 13 187 33.99 17.41 16.58

303 102 13 188 34.18 17.51 16.67

304 102 13 189 34.36 17.60 16.76

305 102 13 190 34.55 17.70 16.85

306 102 13 191 34.74 17.79 16.95

307 102 13 192 34.92 17.88 17.04

308 102 13 193 35.11 17.98 17.13

309 102 13 194 35.29 18.07 17.22

310 102 13 195 35.48 18.17 17.31

311 102 13 196 35.66 18.26 17.40

312 102 13 197 35.84 18.35 17.49

313 102 13 198 36.03 18.45 17.58

314 102 13 199 36.21 18.54 17.67

315 102 13 200 36.40 18.64 17.76

316 102 13 201 36.59 18.73 17.86

317 102 13 202 36.77 18.82 17.95

318 102 13 203 36.96 18.92 18.04

319 102 13 204 37.14 19.01 18.13

320 102 13 205 37.33 19.11 18.22

321 102 13 206 37.51 19.20 18.31

322 102 13 207 37.69 19.29 18.40

323 102 13 208 37.88 19.39 18.49

324 102 13 209 38.06 19.48 18.58

Page 19: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

16

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

325 102 13 210 38.25 19.58 18.67

326 102 13 211 38.44 19.67 18.77

327 102 13 212 38.62 19.76 18.86

328 102 13 213 38.81 19.86 18.95

329 102 13 214 38.99 19.95 19.04

330 102 13 215 39.18 20.05 19.13

331 102 13 216 39.36 20.14 19.22

332 102 13 217 39.54 20.23 19.31

333 102 13 218 39.73 20.33 19.40

334 102 13 219 39.91 20.42 19.49

335 102 13 220 40.10 20.52 19.58

336 102 13 221 40.29 20.61 19.68

337 102 13 222 40.47 20.70 19.77

338 102 13 223 40.66 20.80 19.86

339 102 13 224 40.84 20.89 19.95

340 102 13 225 41.03 20.99 20.04

341 102 13 226 41.21 21.08 20.13

342 102 13 227 41.39 21.17 20.22

343 102 13 228 41.58 21.27 20.31

344 102 13 229 41.76 21.36 20.40

345 102 13 230 41.95 21.46 20.49

346 102 13 231 42.14 21.55 20.59

347 102 13 232 42.32 21.64 20.68

348 102 13 233 42.51 21.74 20.77

349 102 13 234 42.69 21.83 20.86

350 102 13 235 42.88 21.93 20.95

351 102 13 236 43.06 22.02 21.04

352 102 13 237 43.24 22.11 21.13

353 102 13 238 43.43 22.21 21.22

354 102 13 239 43.61 22.30 21.31

355 102 13 240 43.80 22.40 21.40

356 102 13 241 43.99 22.49 21.50

357 102 13 242 44.17 22.58 21.59

358 102 13 243 44.36 22.68 21.68

359 102 13 244 44.54 22.77 21.77

360 102 13 245 44.73 22.87 21.86

361 102 13 246 44.91 22.96 21.95

362 102 13 247 45.09 23.05 22.04

363 102 13 248 45.28 23.15 22.13

364 102 13 249 45.46 23.24 22.22

365 102 13 250 45.65 23.34 22.31

Page 20: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

17

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

366 102 13 251 45.84 23.43 22.41

367 102 13 252 46.02 23.52 22.50

368 102 13 253 46.21 23.62 22.59

369 102 13 254 46.39 23.71 22.68

370 102 13 255 46.58 23.81 22.77

371 102 13 256 46.76 23.90 22.86

372 102 13 257 46.94 23.99 22.95

373 102 13 258 47.13 24.09 23.04

374 102 13 259 47.31 24.18 23.13

375 102 13 260 47.50 24.28 23.22

376 102 13 261 47.69 24.37 23.32

377 102 13 262 47.87 24.46 23.41

378 102 13 263 48.06 24.56 23.50

379 102 13 264 48.24 24.65 23.59

380 102 13 265 48.43 24.75 23.68

381 102 13 266 48.61 24.84 23.77

382 102 13 267 48.79 24.93 23.86

383 102 13 268 48.98 25.03 23.95

384 102 13 269 49.16 25.12 24.04

385 102 13 270 49.35 25.22 24.13

386 102 13 271 49.54 25.31 24.23

387 102 13 272 49.72 25.40 24.32

388 102 13 273 49.91 25.50 24.41

389 102 13 274 50.09 25.59 24.50

390 102 13 275 50.28 25.69 24.59

391 102 13 276 50.46 25.78 24.68

392 102 13 277 50.64 25.87 24.77

393 102 13 278 50.83 25.97 24.86

394 102 13 279 51.01 26.06 24.95

395 102 13 280 51.20 26.16 25.04

396 102 13 281 51.39 26.25 25.14

397 102 13 282 51.57 26.34 25.23

398 102 13 283 51.76 26.44 25.32

399 102 13 284 51.94 26.53 25.41

400 102 13 285 52.13 26.63 25.50

401 102 13 286 52.31 26.72 25.59

402 102 13 287 52.49 26.81 25.68

403 102 13 288 52.68 26.91 25.77

404 102 13 289 52.86 27.00 25.86

405 102 13 290 53.05 27.10 25.95

406 102 13 291 53.24 27.19 26.05

Page 21: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

18

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

407 102 13 292 53.42 27.28 26.14

408 102 13 293 53.61 27.38 26.23

409 102 13 294 53.79 27.47 26.32

410 102 13 295 53.98 27.57 26.41

411 102 13 296 54.16 27.66 26.50

412 102 13 297 54.34 27.75 26.59

413 102 13 298 54.53 27.85 26.68

414 102 13 299 54.71 27.94 26.77

415 102 13 300 54.90 28.04 26.86

416 102 13 301 55.09 28.13 26.96

417 102 13 302 55.27 28.22 27.05

418 102 13 303 55.46 28.32 27.14

419 102 13 304 55.64 28.41 27.23

420 102 13 305 55.83 28.51 27.32

421 102 13 306 56.01 28.60 27.41

422 102 13 307 56.19 28.69 27.50

423 102 13 308 56.38 28.79 27.59

424 102 13 309 56.56 28.88 27.68

425 102 13 310 56.75 28.98 27.77

426 102 13 311 56.94 29.07 27.87

427 102 13 312 57.12 29.16 27.96

428 102 13 313 57.31 29.26 28.05

429 102 13 314 57.49 29.35 28.14

430 102 13 315 57.68 29.45 28.23

431 102 13 316 57.86 29.54 28.32

432 102 13 317 58.04 29.63 28.41

433 102 13 318 58.23 29.73 28.50

434 102 13 319 58.41 29.82 28.59

435 102 13 320 58.60 29.92 28.68

436 102 13 321 58.79 30.01 28.78

437 102 13 322 58.97 30.10 28.87

438 102 13 323 59.16 30.20 28.96

439 102 13 324 59.34 30.29 29.05

440 102 13 325 59.53 30.39 29.14

441 102 13 326 59.71 30.48 29.23

442 102 13 327 59.89 30.57 29.32

443 102 13 328 60.08 30.67 29.41

444 102 13 329 60.26 30.76 29.50

445 102 13 330 60.45 30.86 29.59

446 102 13 331 60.64 30.95 29.69

447 102 13 332 60.82 31.04 29.78

Page 22: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

19

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

448 102 13 333 61.01 31.14 29.87

449 102 13 334 61.19 31.23 29.96

450 102 13 335 61.38 31.33 30.05

451 102 13 336 61.56 31.42 30.14

452 102 13 337 61.74 31.51 30.23

453 102 13 338 61.93 31.61 30.32

454 102 13 339 62.11 31.70 30.41

455 102 13 340 62.30 31.80 30.50

456 102 13 341 62.49 31.89 30.60

457 102 13 342 62.67 31.98 30.69

458 102 13 343 62.86 32.08 30.78

459 102 13 344 63.04 32.17 30.87

460 102 13 345 63.23 32.27 30.96

461 102 13 346 63.41 32.36 31.05

462 102 13 347 63.59 32.45 31.14

463 102 13 348 63.78 32.55 31.23

464 102 13 349 63.96 32.64 31.32

465 102 13 350 64.15 32.74 31.41

466 102 13 351 64.34 32.83 31.51

467 102 13 352 64.52 32.92 31.60

468 102 13 353 64.71 33.02 31.69

469 102 13 354 64.89 33.11 31.78

470 102 13 355 65.08 33.21 31.87

471 102 13 356 65.26 33.30 31.96

472 102 13 357 65.44 33.39 32.05

473 102 13 358 65.63 33.49 32.14

474 102 13 359 65.81 33.58 32.23

475 102 13 360 66.00 33.68 32.32

476 102 13 361 66.19 33.77 32.42

477 102 13 362 66.37 33.86 32.51

478 102 13 363 66.56 33.96 32.60

479 102 13 364 66.74 34.05 32.69

480 102 13 365 66.93 34.15 32.78

481 102 13 366 67.11 34.24 32.87

482 102 13 367 67.29 34.33 32.96

483 102 13 368 67.48 34.43 33.05

484 102 13 369 67.66 34.52 33.14

485 102 13 370 67.85 34.62 33.23

486 102 13 371 68.04 34.71 33.33

487 102 13 372 68.22 34.80 33.42

488 102 13 373 68.41 34.90 33.51

Page 23: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

20

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

489 102 13 374 68.59 34.99 33.60

490 102 13 375 68.78 35.09 33.69

491 102 13 376 68.96 35.18 33.78

492 102 13 377 69.14 35.27 33.87

493 102 13 378 69.33 35.37 33.96

494 102 13 379 69.51 35.46 34.05

495 102 13 380 69.70 35.56 34.14

496 102 13 381 69.89 35.65 34.24

497 102 13 382 70.07 35.74 34.33

498 102 13 383 70.26 35.84 34.42

499 102 13 384 70.44 35.93 34.51

500 102 13 385 70.63 36.03 34.60

501 102 13 386 70.81 36.12 34.69

502 102 13 387 70.99 36.21 34.78

503 102 13 388 71.18 36.31 34.87

504 102 13 389 71.36 36.40 34.96

505 102 13 390 71.55 36.50 35.05

506 102 13 391 71.74 36.59 35.15

507 102 13 392 71.92 36.68 35.24

508 102 13 393 72.11 36.78 35.33

509 102 13 394 72.29 36.87 35.42

510 102 13 395 72.48 36.97 35.51

511 102 13 396 72.66 37.06 35.60

512 102 13 397 72.84 37.15 35.69

513 102 13 398 73.03 37.25 35.78

514 102 13 399 73.21 37.34 35.87

515 102 13 400 73.40 37.44 35.96

516 102 13 401 73.59 37.53 36.06

517 102 13 402 73.77 37.62 36.15

518 102 13 403 73.96 37.72 36.24

519 102 13 404 74.14 37.81 36.33

520 102 13 405 74.33 37.91 36.42

521 102 13 406 74.51 38.00 36.51

522 102 13 407 74.69 38.09 36.60

523 102 13 408 74.88 38.19 36.69

524 102 13 409 75.06 38.28 36.78

525 102 13 410 75.25 38.38 36.87

526 102 13 411 75.44 38.47 36.97

527 102 13 412 75.62 38.56 37.06

528 102 13 413 75.81 38.66 37.15

529 102 13 414 75.99 38.75 37.24

Page 24: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

21

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

530 102 13 415 76.18 38.85 37.33

531 102 13 416 76.36 38.94 37.42

532 102 13 417 76.54 39.03 37.51

533 102 13 418 76.73 39.13 37.60

534 102 13 419 76.91 39.22 37.69

535 102 13 420 77.10 39.32 37.78

536 102 13 421 77.29 39.41 37.88

537 102 13 422 77.47 39.50 37.97

538 102 13 423 77.66 39.60 38.06

539 102 13 424 77.84 39.69 38.15

540 102 13 425 78.03 39.79 38.24

541 102 13 426 78.21 39.88 38.33

542 102 13 427 78.39 39.97 38.42

543 102 13 428 78.58 40.07 38.51

544 102 13 429 78.76 40.16 38.60

545 102 13 430 78.95 40.26 38.69

546 102 13 431 79.14 40.35 38.79

547 102 13 432 79.32 40.44 38.88

548 102 13 433 79.51 40.54 38.97

549 102 13 434 79.69 40.63 39.06

550 102 13 435 79.88 40.73 39.15

551 102 13 436 80.06 40.82 39.24

552 102 13 437 80.24 40.91 39.33

553 102 13 438 80.43 41.01 39.42

554 102 13 439 80.61 41.10 39.51

555 102 13 440 80.80 41.20 39.60

556 102 13 441 80.99 41.29 39.70

557 102 13 442 81.17 41.38 39.79

558 102 13 443 81.36 41.48 39.88

559 102 13 444 81.54 41.57 39.97

560 102 13 445 81.73 41.67 40.06

561 102 13 446 81.91 41.76 40.15

562 102 13 447 82.09 41.85 40.24

563 102 13 448 82.28 41.95 40.33

564 102 13 449 82.46 42.04 40.42

565 102 13 450 82.65 42.14 40.51

566 102 13 451 82.84 42.23 40.61

567 102 13 452 83.02 42.32 40.70

568 102 13 453 83.21 42.42 40.79

569 102 13 454 83.39 42.51 40.88

570 102 13 455 83.58 42.61 40.97

Page 25: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

22

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

571 102 13 456 83.76 42.70 41.06

572 102 13 457 83.94 42.79 41.15

573 102 13 458 84.13 42.89 41.24

574 102 13 459 84.31 42.98 41.33

575 102 13 460 84.50 43.08 41.42

576 102 13 461 84.69 43.17 41.52

577 102 13 462 84.87 43.26 41.61

578 102 13 463 85.06 43.36 41.70

579 102 13 464 85.24 43.45 41.79

580 102 13 465 85.43 43.55 41.88

581 102 13 466 85.61 43.64 41.97

582 102 13 467 85.79 43.73 42.06

583 102 13 468 85.98 43.83 42.15

584 102 13 469 86.16 43.92 42.24

585 102 13 470 86.35 44.02 42.33

586 102 13 471 86.54 44.11 42.43

587 102 13 472 86.72 44.20 42.52

588 102 13 473 86.91 44.30 42.61

589 102 13 474 87.09 44.39 42.70

590 102 13 475 87.28 44.49 42.79

591 102 13 476 87.46 44.58 42.88

592 102 13 477 87.64 44.67 42.97

593 102 13 478 87.83 44.77 43.06

594 102 13 479 88.01 44.86 43.15

595 102 13 480 88.20 44.96 43.24

596 102 13 481 88.39 45.05 43.34

597 102 13 482 88.57 45.14 43.43

598 102 13 483 88.76 45.24 43.52

599 102 13 484 88.94 45.33 43.61

600 102 13 485 89.13 45.43 43.70

601 102 13 486 89.31 45.52 43.79

602 102 13 487 89.49 45.61 43.88

603 102 13 488 89.68 45.71 43.97

604 102 13 489 89.86 45.80 44.06

605 102 13 490 90.05 45.90 44.15

606 102 13 491 90.24 45.99 44.25

607 102 13 492 90.42 46.08 44.34

608 102 13 493 90.61 46.18 44.43

609 102 13 494 90.79 46.27 44.52

610 102 13 495 90.98 46.37 44.61

611 102 13 496 91.16 46.46 44.70

Page 26: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

23

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

612 102 13 497 91.34 46.55 44.79

613 102 13 498 91.53 46.65 44.88

614 102 13 499 91.71 46.74 44.97

615 102 13 500 91.90 46.84 45.06

616 102 13 501 92.09 46.93 45.16

617 102 13 502 92.27 47.02 45.25

618 102 13 503 92.46 47.12 45.34

619 102 13 504 92.64 47.21 45.43

620 102 13 505 92.83 47.31 45.52

621 102 13 506 93.01 47.40 45.61

622 102 13 507 93.19 47.49 45.70

623 102 13 508 93.38 47.59 45.79

624 102 13 509 93.56 47.68 45.88

625 102 13 510 93.75 47.78 45.97

626 102 13 511 93.94 47.87 46.07

627 102 13 512 94.12 47.96 46.16

628 102 13 513 94.31 48.06 46.25

629 102 13 514 94.49 48.15 46.34

630 102 13 515 94.68 48.25 46.43

631 102 13 516 94.86 48.34 46.52

632 102 13 517 95.04 48.43 46.61

633 102 13 518 95.23 48.53 46.70

634 102 13 519 95.41 48.62 46.79

635 102 13 520 95.60 48.72 46.88

636 102 13 521 95.79 48.81 46.98

637 102 13 522 95.97 48.90 47.07

638 102 13 523 96.16 49.00 47.16

639 102 13 524 96.34 49.09 47.25

640 102 13 525 96.53 49.19 47.34

641 102 13 526 96.71 49.28 47.43

642 102 13 527 96.89 49.37 47.52

643 102 13 528 97.08 49.47 47.61

644 102 13 529 97.26 49.56 47.70

645 102 13 530 97.45 49.66 47.79

646 102 13 531 97.64 49.75 47.89

647 102 13 532 97.82 49.84 47.98

648 102 13 533 98.01 49.94 48.07

649 102 13 534 98.19 50.03 48.16

650 102 13 535 98.38 50.13 48.25

651 102 13 536 98.56 50.22 48.34

652 102 13 537 98.74 50.31 48.43

Page 27: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

24

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

653 102 13 538 98.93 50.41 48.52

654 102 13 539 99.11 50.50 48.61

655 102 13 540 99.30 50.60 48.70

656 102 13 541 99.49 50.69 48.80

657 102 13 542 99.67 50.78 48.89

658 102 13 543 99.86 50.88 48.98

659 102 13 544 100.04 50.97 49.07

660 102 13 545 100.23 51.07 49.16

661 102 13 546 100.41 51.16 49.25

662 102 13 547 100.59 51.25 49.34

663 102 13 548 100.78 51.35 49.43

664 102 13 549 100.96 51.44 49.52

665 102 13 550 101.15 51.54 49.61

666 102 13 551 101.34 51.63 49.71

667 102 13 552 101.52 51.72 49.80

668 102 13 553 101.71 51.82 49.89

669 102 13 554 101.89 51.91 49.98

670 102 13 555 102.08 52.01 50.07

671 102 13 556 102.26 52.10 50.16

672 102 13 557 102.44 52.19 50.25

673 102 13 558 102.63 52.29 50.34

674 102 13 559 102.81 52.38 50.43

675 102 13 560 103.00 52.48 50.52

676 102 13 561 103.19 52.57 50.62

677 102 13 562 103.37 52.66 50.71

678 102 13 563 103.56 52.76 50.80

679 102 13 564 103.74 52.85 50.89

680 102 13 565 103.93 52.95 50.98

681 102 13 566 104.11 53.04 51.07

682 102 13 567 104.29 53.13 51.16

683 102 13 568 104.48 53.23 51.25

684 102 13 569 104.66 53.32 51.34

685 102 13 570 104.85 53.42 51.43

686 102 13 571 105.04 53.51 51.53

687 102 13 572 105.22 53.60 51.62

688 102 13 573 105.41 53.70 51.71

689 102 13 574 105.59 53.79 51.80

690 102 13 575 105.78 53.89 51.89

691 102 13 576 105.96 53.98 51.98

692 102 13 577 106.14 54.07 52.07

693 102 13 578 106.33 54.17 52.16

Page 28: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

25

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

694 102 13 579 106.51 54.26 52.25

695 102 13 580 106.70 54.36 52.34

696 102 13 581 106.89 54.45 52.44

697 102 13 582 107.07 54.54 52.53

698 102 13 583 107.26 54.64 52.62

699 102 13 584 107.44 54.73 52.71

700 102 13 585 107.63 54.83 52.80

701 102 13 586 107.81 54.92 52.89

702 102 13 587 107.99 55.01 52.98

703 102 13 588 108.18 55.11 53.07

704 102 13 589 108.36 55.20 53.16

705 102 13 590 108.55 55.30 53.25

706 102 13 591 108.74 55.39 53.35

707 102 13 592 108.92 55.48 53.44

708 102 13 593 109.11 55.58 53.53

709 102 13 594 109.29 55.67 53.62

710 102 13 595 109.48 55.77 53.71

711 102 13 596 109.66 55.86 53.80

712 102 13 597 109.84 55.95 53.89

713 102 13 598 110.03 56.05 53.98

714 102 13 599 110.21 56.14 54.07

715 102 13 600 110.40 56.24 54.16

716 102 13 601 110.59 56.33 54.26

717 102 13 602 110.77 56.42 54.35

718 102 13 603 110.96 56.52 54.44

719 102 13 604 111.14 56.61 54.53

720 102 13 605 111.33 56.71 54.62

721 102 13 606 111.51 56.80 54.71

722 102 13 607 111.69 56.89 54.80

723 102 13 608 111.88 56.99 54.89

724 102 13 609 112.06 57.08 54.98

725 102 13 610 112.25 57.18 55.07

726 102 13 611 112.44 57.27 55.17

727 102 13 612 112.62 57.36 55.26

728 102 13 613 112.81 57.46 55.35

729 102 13 614 112.99 57.55 55.44

730 102 13 615 113.18 57.65 55.53

731 102 13 616 113.36 57.74 55.62

732 102 13 617 113.54 57.83 55.71

733 102 13 618 113.73 57.93 55.80

734 102 13 619 113.91 58.02 55.89

Page 29: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

26

If employee‟s gross pay is over £750, go to page 115

Employers Earnings up

to and including the UEL

Earnings at the LEL (where earnings are equal to or

exceed the LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

735 102 13 620 114.10 58.12 55.98

736 102 13 621 114.29 58.21 56.08

737 102 13 622 114.47 58.30 56.17

738 102 13 623 114.66 58.40 56.26

739 102 13 624 114.84 58.49 56.35

740 102 13 625 115.03 58.59 56.44

741 102 13 626 115.21 58.68 56.53

742 102 13 627 115.39 58.77 56.62

743 102 13 628 115.58 58.87 56.71

744 102 13 629 115.76 58.96 56.80

745 102 13 630 115.95 59.06 56.89

746 102 13 631 116.14 59.15 56.99

747 102 13 632 116.32 59.24 57.08

748 102 13 633 116.51 59.34 57.17

749 102 13 634 116.69 59.43 57.26

750 102 13 635 116.78 59.48 57.30

Page 30: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Table letter D

27

No NIC Liability, make no entries on forms T11 and T14

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ £ £ £ £ p £ p £ p

Up to and

including 441.99

No NIC liability, make no entries on forms T11 and T14

442 442 0 0 0.00 0.00 0.00

446 442 4 0 R 0.32 0.00 R 0.32

450 442 8 0 R 0.53 0.00 R 0.53

454 442 12 0 R 0.74 0.00 R 0.74

458 442 16 0 R 0.96 0.00 R 0.96

462 442 20 0 R 1.16 0.00 R 1.16

466 442 24 0 R 1.38 0.00 R 1.38

470 442 28 0 R 1.59 0.00 R 1.59

474 442 32 0 R 1.80 0.00 R 1.80

478 442 36 0 R 2.02 0.00 R 2.02

482 442 40 0 R 2.22 0.00 R 2.22

486 442 44 0 R 2.44 0.00 R 2.44

490 442 48 0 R 2.65 0.00 R 2.65

494 442 52 0 R 2.86 0.00 R 2.86

498 442 56 0 R 2.97 0.00 R 2.97

499 442 56 1 R 2.50 0.00 R 2.50

502 442 56 4 R 1.86 0.00 R 1.86

506 442 56 8 R 1.12 0.04 R 1.16

510 442 56 12 R 0.38 0.42 R 0.80

514 442 56 16 0.36 0.79 R 0.43

518 442 56 20 1.10 1.17 R 0.07

Monthly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2011 to 5 April 2012

Monthly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2011 to 5 April 2012

Employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, who are age 16 or over and under State Pension Age.

Employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, who are age 16 or over and under State Pension Age.

Use this table for

Use this table for

• enter „D‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a-1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 115

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

• enter „D‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a-1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 56.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

Do not use this table for

Do not use this table for

for information only - do not enter on Deductions Working Sheet, form T11

for information only - do not enter on Deductions Working Sheet, form T11

• married women or widows who have the right to pay reduced rate employee‟s contributions, see table E

• employees who are State Pension Age or over, see booklet CF393(IOM)

• Employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950(IOM) or CA2700, see Table L

• employees who have an Appropriate Personal Pension see booklet CF391(IOM).

• married women or widows who have the right to pay reduced rate employee‟s contributions, see table E

• employees who are State Pension Age or over, see booklet CF393(IOM)

• Employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950(IOM) or CA2700, see Table L

• employees who have an Appropriate Personal Pension see booklet CF391(IOM).

Completing Deductions Working Sheet, form T11 or substitute

Completing Deductions Working Sheet, form T11 or substitute

• employees contracted-out in a Contracted-out Money Purchase Scheme or in the money purchase part of a Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM).

• employees contracted-out in a Contracted-out Money Purchase Scheme or in the money purchase part of a Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM).

Page 31: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

28

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

522 442 56 24 1.84 1.54 0.30

526 442 56 28 2.58 1.92 0.66

530 442 56 32 3.32 2.30 1.02

534 442 56 36 4.06 2.67 1.39

538 442 56 40 4.80 3.05 1.75

542 442 56 44 5.54 3.42 2.12

546 442 56 48 6.28 3.80 2.48

550 442 56 52 7.02 4.18 2.84

554 442 56 56 7.76 4.55 3.21

558 442 56 60 8.50 4.93 3.57

562 442 56 64 9.24 5.30 3.94

566 442 56 68 9.98 5.68 4.30

570 442 56 72 10.72 6.06 4.66

574 442 56 76 11.46 6.43 5.03

578 442 56 80 12.20 6.81 5.39

582 442 56 84 12.94 7.18 5.76

586 442 56 88 13.68 7.56 6.12

590 442 56 92 14.42 7.94 6.48

594 442 56 96 15.16 8.31 6.85

598 442 56 100 15.90 8.69 7.21

602 442 56 104 16.64 9.06 7.58

606 442 56 108 17.38 9.44 7.94

610 442 56 112 18.12 9.82 8.30

614 442 56 116 18.86 10.19 8.67

618 442 56 120 19.60 10.57 9.03

622 442 56 124 20.34 10.94 9.40

626 442 56 128 21.08 11.32 9.76

630 442 56 132 21.82 11.70 10.12

634 442 56 136 22.56 12.07 10.49

638 442 56 140 23.30 12.45 10.85

642 442 56 144 24.04 12.82 11.22

646 442 56 148 24.78 13.20 11.58

650 442 56 152 25.52 13.58 11.94

654 442 56 156 26.26 13.95 12.31

658 442 56 160 27.00 14.33 12.67

662 442 56 164 27.74 14.70 13.04

666 442 56 168 28.48 15.08 13.40

670 442 56 172 29.22 15.46 13.76

674 442 56 176 29.96 15.83 14.13

678 442 56 180 30.70 16.21 14.49

682 442 56 184 31.44 16.58 14.86

686 442 56 188 32.18 16.96 15.22

690 442 56 192 32.92 17.34 15.58

694 442 56 196 33.66 17.71 15.95

698 442 56 200 34.40 18.09 16.31

702 442 56 204 35.14 18.46 16.68

706 442 56 208 35.88 18.84 17.04

710 442 56 212 36.62 19.22 17.40

Page 32: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

29

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

714 442 56 216 37.36 19.59 17.77

718 442 56 220 38.10 19.97 18.13

722 442 56 224 38.84 20.34 18.50

726 442 56 228 39.58 20.72 18.86

730 442 56 232 40.32 21.10 19.22

734 442 56 236 41.06 21.47 19.59

738 442 56 240 41.80 21.85 19.95

742 442 56 244 42.54 22.22 20.32

746 442 56 248 43.28 22.60 20.68

750 442 56 252 44.02 22.98 21.04

754 442 56 256 44.76 23.35 21.41

758 442 56 260 45.50 23.73 21.77

762 442 56 264 46.24 24.10 22.14

766 442 56 268 46.98 24.48 22.50

770 442 56 272 47.72 24.86 22.86

774 442 56 276 48.46 25.23 23.23

778 442 56 280 49.20 25.61 23.59

782 442 56 284 49.94 25.98 23.96

786 442 56 288 50.68 26.36 24.32

790 442 56 292 51.42 26.74 24.68

794 442 56 296 52.16 27.11 25.05

798 442 56 300 52.90 27.49 25.41

802 442 56 304 53.64 27.86 25.78

806 442 56 308 54.38 28.24 26.14

810 442 56 312 55.12 28.62 26.50

814 442 56 316 55.86 28.99 26.87

818 442 56 320 56.60 29.37 27.23

822 442 56 324 57.34 29.74 27.60

826 442 56 328 58.08 30.12 27.96

830 442 56 332 58.82 30.50 28.32

834 442 56 336 59.56 30.87 28.69

838 442 56 340 60.30 31.25 29.05

842 442 56 344 61.04 31.62 29.42

846 442 56 348 61.78 32.00 29.78

850 442 56 352 62.52 32.38 30.14

854 442 56 356 63.26 32.75 30.51

858 442 56 360 64.00 33.13 30.87

862 442 56 364 64.74 33.50 31.24

866 442 56 368 65.48 33.88 31.60

870 442 56 372 66.22 34.26 31.96

874 442 56 376 66.96 34.63 32.33

878 442 56 380 67.70 35.01 32.69

882 442 56 384 68.44 35.38 33.06

886 442 56 388 69.18 35.76 33.42

890 442 56 392 69.92 36.14 33.78

894 442 56 396 70.66 36.51 34.15

898 442 56 400 71.40 36.89 34.51

902 442 56 404 72.14 37.26 34.88

Page 33: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

30

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

906 442 56 408 72.88 37.64 35.24

910 442 56 412 73.62 38.02 35.60

914 442 56 416 74.36 38.39 35.97

918 442 56 420 75.10 38.77 36.33

922 442 56 424 75.84 39.14 36.70

926 442 56 428 76.58 39.52 37.06

930 442 56 432 77.32 39.90 37.42

934 442 56 436 78.06 40.27 37.79

938 442 56 440 78.80 40.65 38.15

942 442 56 444 79.54 41.02 38.52

946 442 56 448 80.28 41.40 38.88

950 442 56 452 81.02 41.78 39.24

954 442 56 456 81.76 42.15 39.61

958 442 56 460 82.50 42.53 39.97

962 442 56 464 83.24 42.90 40.34

966 442 56 468 83.98 43.28 40.70

970 442 56 472 84.72 43.66 41.06

974 442 56 476 85.46 44.03 41.43

978 442 56 480 86.20 44.41 41.79

982 442 56 484 86.94 44.78 42.16

986 442 56 488 87.68 45.16 42.52

990 442 56 492 88.42 45.54 42.88

994 442 56 496 89.16 45.91 43.25

998 442 56 500 89.90 46.29 43.61

1002 442 56 504 90.64 46.66 43.98

1006 442 56 508 91.38 47.04 44.34

1010 442 56 512 92.12 47.42 44.70

1014 442 56 516 92.86 47.79 45.07

1018 442 56 520 93.60 48.17 45.43

1022 442 56 524 94.34 48.54 45.80

1026 442 56 528 95.08 48.92 46.16

1030 442 56 532 95.82 49.30 46.52

1034 442 56 536 96.56 49.67 46.89

1038 442 56 540 97.30 50.05 47.25

1042 442 56 544 98.04 50.42 47.62

1046 442 56 548 98.78 50.80 47.98

1050 442 56 552 99.52 51.18 48.34

1054 442 56 556 100.26 51.55 48.71

1058 442 56 560 101.00 51.93 49.07

1062 442 56 564 101.74 52.30 49.44

1066 442 56 568 102.48 52.68 49.80

1070 442 56 572 103.22 53.06 50.16

1074 442 56 576 103.96 53.43 50.53

1078 442 56 580 104.70 53.81 50.89

1082 442 56 584 105.44 54.18 51.26

1086 442 56 588 106.18 54.56 51.62

1090 442 56 592 106.92 54.94 51.98

1094 442 56 596 107.66 55.31 52.35

Page 34: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

31

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1098 442 56 600 108.40 55.69 52.71

1102 442 56 604 109.14 56.06 53.08

1106 442 56 608 109.88 56.44 53.44

1110 442 56 612 110.62 56.82 53.80

1114 442 56 616 111.36 57.19 54.17

1118 442 56 620 112.10 57.57 54.53

1122 442 56 624 112.84 57.94 54.90

1126 442 56 628 113.58 58.32 55.26

1130 442 56 632 114.32 58.70 55.62

1134 442 56 636 115.06 59.07 55.99

1138 442 56 640 115.80 59.45 56.35

1142 442 56 644 116.54 59.82 56.72

1146 442 56 648 117.28 60.20 57.08

1150 442 56 652 118.02 60.58 57.44

1154 442 56 656 118.76 60.95 57.81

1158 442 56 660 119.50 61.33 58.17

1162 442 56 664 120.24 61.70 58.54

1166 442 56 668 120.98 62.08 58.90

1170 442 56 672 121.72 62.46 59.26

1174 442 56 676 122.46 62.83 59.63

1178 442 56 680 123.20 63.21 59.99

1182 442 56 684 123.94 63.58 60.36

1186 442 56 688 124.68 63.96 60.72

1190 442 56 692 125.42 64.34 61.08

1194 442 56 696 126.16 64.71 61.45

1198 442 56 700 126.90 65.09 61.81

1202 442 56 704 127.64 65.46 62.18

1206 442 56 708 128.38 65.84 62.54

1210 442 56 712 129.12 66.22 62.90

1214 442 56 716 129.86 66.59 63.27

1218 442 56 720 130.60 66.97 63.63

1222 442 56 724 131.34 67.34 64.00

1226 442 56 728 132.08 67.72 64.36

1230 442 56 732 132.82 68.10 64.72

1234 442 56 736 133.56 68.47 65.09

1238 442 56 740 134.30 68.85 65.45

1242 442 56 744 135.04 69.22 65.82

1246 442 56 748 135.78 69.60 66.18

1250 442 56 752 136.52 69.98 66.54

1254 442 56 756 137.26 70.35 66.91

1258 442 56 760 138.00 70.73 67.27

1262 442 56 764 138.74 71.10 67.64

1266 442 56 768 139.48 71.48 68.00

1270 442 56 772 140.22 71.86 68.36

1274 442 56 776 140.96 72.23 68.73

1278 442 56 780 141.70 72.61 69.09

1282 442 56 784 142.44 72.98 69.46

1286 442 56 788 143.18 73.36 69.82

Page 35: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

32

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1290 442 56 792 143.92 73.74 70.18

1294 442 56 796 144.66 74.11 70.55

1298 442 56 800 145.40 74.49 70.91

1302 442 56 804 146.14 74.86 71.28

1306 442 56 808 146.88 75.24 71.64

1310 442 56 812 147.62 75.62 72.00

1314 442 56 816 148.36 75.99 72.37

1318 442 56 820 149.10 76.37 72.73

1322 442 56 824 149.84 76.74 73.10

1326 442 56 828 150.58 77.12 73.46

1330 442 56 832 151.32 77.50 73.82

1334 442 56 836 152.06 77.87 74.19

1338 442 56 840 152.80 78.25 74.55

1342 442 56 844 153.54 78.62 74.92

1346 442 56 848 154.28 79.00 75.28

1350 442 56 852 155.02 79.38 75.64

1354 442 56 856 155.76 79.75 76.01

1358 442 56 860 156.50 80.13 76.37

1362 442 56 864 157.24 80.50 76.74

1366 442 56 868 157.98 80.88 77.10

1370 442 56 872 158.72 81.26 77.46

1374 442 56 876 159.46 81.63 77.83

1378 442 56 880 160.20 82.01 78.19

1382 442 56 884 160.94 82.38 78.56

1386 442 56 888 161.68 82.76 78.92

1390 442 56 892 162.42 83.14 79.28

1394 442 56 896 163.16 83.51 79.65

1398 442 56 900 163.90 83.89 80.01

1402 442 56 904 164.64 84.26 80.38

1406 442 56 908 165.38 84.64 80.74

1410 442 56 912 166.12 85.02 81.10

1414 442 56 916 166.86 85.39 81.47

1418 442 56 920 167.60 85.77 81.83

1422 442 56 924 168.34 86.14 82.20

1426 442 56 928 169.08 86.52 82.56

1430 442 56 932 169.82 86.90 82.92

1434 442 56 936 170.56 87.27 83.29

1438 442 56 940 171.30 87.65 83.65

1442 442 56 944 172.04 88.02 84.02

1446 442 56 948 172.78 88.40 84.38

1450 442 56 952 173.52 88.78 84.74

1454 442 56 956 174.26 89.15 85.11

1458 442 56 960 175.00 89.53 85.47

1462 442 56 964 175.74 89.90 85.84

1466 442 56 968 176.48 90.28 86.20

1470 442 56 972 177.22 90.66 86.56

1474 442 56 976 177.96 91.03 86.93

1478 442 56 980 178.70 91.41 87.29

Page 36: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

33

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1482 442 56 984 179.44 91.78 87.66

1486 442 56 988 180.18 92.16 88.02

1490 442 56 992 180.92 92.54 88.38

1494 442 56 996 181.66 92.91 88.75

1498 442 56 1000 182.40 93.29 89.11

1502 442 56 1004 183.14 93.66 89.48

1506 442 56 1008 183.88 94.04 89.84

1510 442 56 1012 184.62 94.42 90.20

1514 442 56 1016 185.36 94.79 90.57

1518 442 56 1020 186.10 95.17 90.93

1522 442 56 1024 186.84 95.54 91.30

1526 442 56 1028 187.58 95.92 91.66

1530 442 56 1032 188.32 96.30 92.02

1534 442 56 1036 189.06 96.67 92.39

1538 442 56 1040 189.80 97.05 92.75

1542 442 56 1044 190.54 97.42 93.12

1546 442 56 1048 191.28 97.80 93.48

1550 442 56 1052 192.02 98.18 93.84

1554 442 56 1056 192.76 98.55 94.21

1558 442 56 1060 193.50 98.93 94.57

1562 442 56 1064 194.24 99.30 94.94

1566 442 56 1068 194.98 99.68 95.30

1570 442 56 1072 195.72 100.06 95.66

1574 442 56 1076 196.46 100.43 96.03

1578 442 56 1080 197.20 100.81 96.39

1582 442 56 1084 197.94 101.18 96.76

1586 442 56 1088 198.68 101.56 97.12

1590 442 56 1092 199.42 101.94 97.48

1594 442 56 1096 200.16 102.31 97.85

1598 442 56 1100 200.90 102.69 98.21

1602 442 56 1104 201.64 103.06 98.58

1606 442 56 1108 202.38 103.44 98.94

1610 442 56 1112 203.12 103.82 99.30

1614 442 56 1116 203.86 104.19 99.67

1618 442 56 1120 204.60 104.57 100.03

1622 442 56 1124 205.34 104.94 100.40

1626 442 56 1128 206.08 105.32 100.76

1630 442 56 1132 206.82 105.70 101.12

1634 442 56 1136 207.56 106.07 101.49

1638 442 56 1140 208.30 106.45 101.85

1642 442 56 1144 209.04 106.82 102.22

1646 442 56 1148 209.78 107.20 102.58

1650 442 56 1152 210.52 107.58 102.94

1654 442 56 1156 211.26 107.95 103.31

1658 442 56 1160 212.00 108.33 103.67

1662 442 56 1164 212.74 108.70 104.04

1666 442 56 1168 213.48 109.08 104.40

1670 442 56 1172 214.22 109.46 104.76

Page 37: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

34

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1674 442 56 1176 214.96 109.83 105.13

1678 442 56 1180 215.70 110.21 105.49

1682 442 56 1184 216.44 110.58 105.86

1686 442 56 1188 217.18 110.96 106.22

1690 442 56 1192 217.92 111.34 106.58

1694 442 56 1196 218.66 111.71 106.95

1698 442 56 1200 219.40 112.09 107.31

1702 442 56 1204 220.14 112.46 107.68

1706 442 56 1208 220.88 112.84 108.04

1710 442 56 1212 221.62 113.22 108.40

1714 442 56 1216 222.36 113.59 108.77

1718 442 56 1220 223.10 113.97 109.13

1722 442 56 1224 223.84 114.34 109.50

1726 442 56 1228 224.58 114.72 109.86

1730 442 56 1232 225.32 115.10 110.22

1734 442 56 1236 226.06 115.47 110.59

1738 442 56 1240 226.80 115.85 110.95

1742 442 56 1244 227.54 116.22 111.32

1746 442 56 1248 228.28 116.60 111.68

1750 442 56 1252 229.02 116.98 112.04

1754 442 56 1256 229.76 117.35 112.41

1758 442 56 1260 230.50 117.73 112.77

1762 442 56 1264 231.24 118.10 113.14

1766 442 56 1268 231.98 118.48 113.50

1770 442 56 1272 232.72 118.86 113.86

1774 442 56 1276 233.46 119.23 114.23

1778 442 56 1280 234.20 119.61 114.59

1782 442 56 1284 234.94 119.98 114.96

1786 442 56 1288 235.68 120.36 115.32

1790 442 56 1292 236.42 120.74 115.68

1794 442 56 1296 237.16 121.11 116.05

1798 442 56 1300 237.90 121.49 116.41

1802 442 56 1304 238.64 121.86 116.78

1806 442 56 1308 239.38 122.24 117.14

1810 442 56 1312 240.12 122.62 117.50

1814 442 56 1316 240.86 122.99 117.87

1818 442 56 1320 241.60 123.37 118.23

1822 442 56 1324 242.34 123.74 118.60

1826 442 56 1328 243.08 124.12 118.96

1830 442 56 1332 243.82 124.50 119.32

1834 442 56 1336 244.56 124.87 119.69

1838 442 56 1340 245.30 125.25 120.05

1842 442 56 1344 246.04 125.62 120.42

1846 442 56 1348 246.78 126.00 120.78

1850 442 56 1352 247.52 126.38 121.14

1854 442 56 1356 248.26 126.75 121.51

1858 442 56 1360 249.00 127.13 121.87

1862 442 56 1364 249.74 127.50 122.24

Page 38: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

35

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1866 442 56 1368 250.48 127.88 122.60

1870 442 56 1372 251.22 128.26 122.96

1874 442 56 1376 251.96 128.63 123.33

1878 442 56 1380 252.70 129.01 123.69

1882 442 56 1384 253.44 129.38 124.06

1886 442 56 1388 254.18 129.76 124.42

1890 442 56 1392 254.92 130.14 124.78

1894 442 56 1396 255.66 130.51 125.15

1898 442 56 1400 256.40 130.89 125.51

1902 442 56 1404 257.14 131.26 125.88

1906 442 56 1408 257.88 131.64 126.24

1910 442 56 1412 258.62 132.02 126.60

1914 442 56 1416 259.36 132.39 126.97

1918 442 56 1420 260.10 132.77 127.33

1922 442 56 1424 260.84 133.14 127.70

1926 442 56 1428 261.58 133.52 128.06

1930 442 56 1432 262.32 133.90 128.42

1934 442 56 1436 263.06 134.27 128.79

1938 442 56 1440 263.80 134.65 129.15

1942 442 56 1444 264.54 135.02 129.52

1946 442 56 1448 265.28 135.40 129.88

1950 442 56 1452 266.02 135.78 130.24

1954 442 56 1456 266.76 136.15 130.61

1958 442 56 1460 267.50 136.53 130.97

1962 442 56 1464 268.24 136.90 131.34

1966 442 56 1468 268.98 137.28 131.70

1970 442 56 1472 269.72 137.66 132.06

1974 442 56 1476 270.46 138.03 132.43

1978 442 56 1480 271.20 138.41 132.79

1982 442 56 1484 271.94 138.78 133.16

1986 442 56 1488 272.68 139.16 133.52

1990 442 56 1492 273.42 139.54 133.88

1994 442 56 1496 274.16 139.91 134.25

1998 442 56 1500 274.90 140.29 134.61

2002 442 56 1504 275.64 140.66 134.98

2006 442 56 1508 276.38 141.04 135.34

2010 442 56 1512 277.12 141.42 135.70

2014 442 56 1516 277.86 141.79 136.07

2018 442 56 1520 278.60 142.17 136.43

2022 442 56 1524 279.34 142.54 136.80

2026 442 56 1528 280.08 142.92 137.16

2030 442 56 1532 280.82 143.30 137.52

2034 442 56 1536 281.56 143.67 137.89

2038 442 56 1540 282.30 144.05 138.25

2042 442 56 1544 283.04 144.42 138.62

2046 442 56 1548 283.78 144.80 138.98

2050 442 56 1552 284.52 145.18 139.34

2054 442 56 1556 285.26 145.55 139.71

Page 39: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

36

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2058 442 56 1560 286.00 145.93 140.07

2062 442 56 1564 286.74 146.30 140.44

2066 442 56 1568 287.48 146.68 140.80

2070 442 56 1572 288.22 147.06 141.16

2074 442 56 1576 288.96 147.43 141.53

2078 442 56 1580 289.70 147.81 141.89

2082 442 56 1584 290.44 148.18 142.26

2086 442 56 1588 291.18 148.56 142.62

2090 442 56 1592 291.92 148.94 142.98

2094 442 56 1596 292.66 149.31 143.35

2098 442 56 1600 293.40 149.69 143.71

2102 442 56 1604 294.14 150.06 144.08

2106 442 56 1608 294.88 150.44 144.44

2110 442 56 1612 295.62 150.82 144.80

2114 442 56 1616 296.36 151.19 145.17

2118 442 56 1620 297.10 151.57 145.53

2122 442 56 1624 297.84 151.94 145.90

2126 442 56 1628 298.58 152.32 146.26

2130 442 56 1632 299.32 152.70 146.62

2134 442 56 1636 300.06 153.07 146.99

2138 442 56 1640 300.80 153.45 147.35

2142 442 56 1644 301.54 153.82 147.72

2146 442 56 1648 302.28 154.20 148.08

2150 442 56 1652 303.02 154.58 148.44

2154 442 56 1656 303.76 154.95 148.81

2158 442 56 1660 304.50 155.33 149.17

2162 442 56 1664 305.24 155.70 149.54

2166 442 56 1668 305.98 156.08 149.90

2170 442 56 1672 306.72 156.46 150.26

2174 442 56 1676 307.46 156.83 150.63

2178 442 56 1680 308.20 157.21 150.99

2182 442 56 1684 308.94 157.58 151.36

2186 442 56 1688 309.68 157.96 151.72

2190 442 56 1692 310.42 158.34 152.08

2194 442 56 1696 311.16 158.71 152.45

2198 442 56 1700 311.90 159.09 152.81

2202 442 56 1704 312.64 159.46 153.18

2206 442 56 1708 313.38 159.84 153.54

2210 442 56 1712 314.12 160.22 153.90

2214 442 56 1716 314.86 160.59 154.27

2218 442 56 1720 315.60 160.97 154.63

2222 442 56 1724 316.34 161.34 155.00

2226 442 56 1728 317.08 161.72 155.36

2230 442 56 1732 317.82 162.10 155.72

2234 442 56 1736 318.56 162.47 156.09

2238 442 56 1740 319.30 162.85 156.45

2242 442 56 1744 320.04 163.22 156.82

2246 442 56 1748 320.78 163.60 157.18

Page 40: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

37

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2250 442 56 1752 321.52 163.98 157.54

2254 442 56 1756 322.26 164.35 157.91

2258 442 56 1760 323.00 164.73 158.27

2262 442 56 1764 323.74 165.10 158.64

2266 442 56 1768 324.48 165.48 159.00

2270 442 56 1772 325.22 165.86 159.36

2274 442 56 1776 325.96 166.23 159.73

2278 442 56 1780 326.70 166.61 160.09

2282 442 56 1784 327.44 166.98 160.46

2286 442 56 1788 328.18 167.36 160.82

2290 442 56 1792 328.92 167.74 161.18

2294 442 56 1796 329.66 168.11 161.55

2298 442 56 1800 330.40 168.49 161.91

2302 442 56 1804 331.14 168.86 162.28

2306 442 56 1808 331.88 169.24 162.64

2310 442 56 1812 332.62 169.62 163.00

2314 442 56 1816 333.36 169.99 163.37

2318 442 56 1820 334.10 170.37 163.73

2322 442 56 1824 334.84 170.74 164.10

2326 442 56 1828 335.58 171.12 164.46

2330 442 56 1832 336.32 171.50 164.82

2334 442 56 1836 337.06 171.87 165.19

2338 442 56 1840 337.80 172.25 165.55

2342 442 56 1844 338.54 172.62 165.92

2346 442 56 1848 339.28 173.00 166.28

2350 442 56 1852 340.02 173.38 166.64

2354 442 56 1856 340.76 173.75 167.01

2358 442 56 1860 341.50 174.13 167.37

2362 442 56 1864 342.24 174.50 167.74

2366 442 56 1868 342.98 174.88 168.10

2370 442 56 1872 343.72 175.26 168.46

2374 442 56 1876 344.46 175.63 168.83

2378 442 56 1880 345.20 176.01 169.19

2382 442 56 1884 345.94 176.38 169.56

2386 442 56 1888 346.68 176.76 169.92

2390 442 56 1892 347.42 177.14 170.28

2394 442 56 1896 348.16 177.51 170.65

2398 442 56 1900 348.90 177.89 171.01

2402 442 56 1904 349.64 178.26 171.38

2406 442 56 1908 350.38 178.64 171.74

2410 442 56 1912 351.12 179.02 172.10

2414 442 56 1916 351.86 179.39 172.47

2418 442 56 1920 352.60 179.77 172.83

2422 442 56 1924 353.34 180.14 173.20

2426 442 56 1928 354.08 180.52 173.56

2430 442 56 1932 354.82 180.90 173.92

2434 442 56 1936 355.56 181.27 174.29

2438 442 56 1940 356.30 181.65 174.65

Page 41: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

38

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2442 442 56 1944 357.04 182.02 175.02

2446 442 56 1948 357.78 182.40 175.38

2450 442 56 1952 358.52 182.78 175.74

2454 442 56 1956 359.26 183.15 176.11

2458 442 56 1960 360.00 183.53 176.47

2462 442 56 1964 360.74 183.90 176.84

2466 442 56 1968 361.48 184.28 177.20

2470 442 56 1972 362.22 184.66 177.56

2474 442 56 1976 362.96 185.03 177.93

2478 442 56 1980 363.70 185.41 178.29

2482 442 56 1984 364.44 185.78 178.66

2486 442 56 1988 365.18 186.16 179.02

2490 442 56 1992 365.92 186.54 179.38

2494 442 56 1996 366.66 186.91 179.75

2498 442 56 2000 367.40 187.29 180.11

2502 442 56 2004 368.14 187.66 180.48

2506 442 56 2008 368.88 188.04 180.84

2510 442 56 2012 369.62 188.42 181.20

2514 442 56 2016 370.36 188.79 181.57

2518 442 56 2020 371.10 189.17 181.93

2522 442 56 2024 371.84 189.54 182.30

2526 442 56 2028 372.58 189.92 182.66

2530 442 56 2032 373.32 190.30 183.02

2534 442 56 2036 374.06 190.67 183.39

2538 442 56 2040 374.80 191.05 183.75

2542 442 56 2044 375.54 191.42 184.12

2546 442 56 2048 376.28 191.80 184.48

2550 442 56 2052 377.02 192.18 184.84

2554 442 56 2056 377.76 192.55 185.21

2558 442 56 2060 378.50 192.93 185.57

2562 442 56 2064 379.24 193.30 185.94

2566 442 56 2068 379.98 193.68 186.30

2570 442 56 2072 380.72 194.06 186.66

2574 442 56 2076 381.46 194.43 187.03

2578 442 56 2080 382.20 194.81 187.39

2582 442 56 2084 382.94 195.18 187.76

2586 442 56 2088 383.68 195.56 188.12

2590 442 56 2092 384.42 195.94 188.48

2594 442 56 2096 385.16 196.31 188.85

2598 442 56 2100 385.90 196.69 189.21

2602 442 56 2104 386.64 197.06 189.58

2606 442 56 2108 387.38 197.44 189.94

2610 442 56 2112 388.12 197.82 190.30

2614 442 56 2116 388.86 198.19 190.67

2618 442 56 2120 389.60 198.57 191.03

2622 442 56 2124 390.34 198.94 191.40

2626 442 56 2128 391.08 199.32 191.76

2630 442 56 2132 391.82 199.70 192.12

Page 42: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

39

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2634 442 56 2136 392.56 200.07 192.49

2638 442 56 2140 393.30 200.45 192.85

2642 442 56 2144 394.04 200.82 193.22

2646 442 56 2148 394.78 201.20 193.58

2650 442 56 2152 395.52 201.58 193.94

2654 442 56 2156 396.26 201.95 194.31

2658 442 56 2160 397.00 202.33 194.67

2662 442 56 2164 397.74 202.70 195.04

2666 442 56 2168 398.48 203.08 195.40

2670 442 56 2172 399.22 203.46 195.76

2674 442 56 2176 399.96 203.83 196.13

2678 442 56 2180 400.70 204.21 196.49

2682 442 56 2184 401.44 204.58 196.86

2686 442 56 2188 402.18 204.96 197.22

2690 442 56 2192 402.92 205.34 197.58

2694 442 56 2196 403.66 205.71 197.95

2698 442 56 2200 404.40 206.09 198.31

2702 442 56 2204 405.14 206.46 198.68

2706 442 56 2208 405.88 206.84 199.04

2710 442 56 2212 406.62 207.22 199.40

2714 442 56 2216 407.36 207.59 199.77

2718 442 56 2220 408.10 207.97 200.13

2722 442 56 2224 408.84 208.34 200.50

2726 442 56 2228 409.58 208.72 200.86

2730 442 56 2232 410.32 209.10 201.22

2734 442 56 2236 411.06 209.47 201.59

2738 442 56 2240 411.80 209.85 201.95

2742 442 56 2244 412.54 210.22 202.32

2746 442 56 2248 413.28 210.60 202.68

2750 442 56 2252 414.02 210.98 203.04

2754 442 56 2256 414.76 211.35 203.41

2758 442 56 2260 415.50 211.73 203.77

2762 442 56 2264 416.24 212.10 204.14

2766 442 56 2268 416.98 212.48 204.50

2770 442 56 2272 417.72 212.86 204.86

2774 442 56 2276 418.46 213.23 205.23

2778 442 56 2280 419.20 213.61 205.59

2782 442 56 2284 419.94 213.98 205.96

2786 442 56 2288 420.68 214.36 206.32

2790 442 56 2292 421.42 214.74 206.68

2794 442 56 2296 422.16 215.11 207.05

2798 442 56 2300 422.90 215.49 207.41

2802 442 56 2304 423.64 215.86 207.78

2806 442 56 2308 424.38 216.24 208.14

2810 442 56 2312 425.12 216.62 208.50

2814 442 56 2316 425.86 216.99 208.87

2818 442 56 2320 426.60 217.37 209.23

2822 442 56 2324 427.34 217.74 209.60

Page 43: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

40

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2826 442 56 2328 428.08 218.12 209.96

2830 442 56 2332 428.82 218.50 210.32

2834 442 56 2336 429.56 218.87 210.69

2838 442 56 2340 430.30 219.25 211.05

2842 442 56 2344 431.04 219.62 211.42

2846 442 56 2348 431.78 220.00 211.78

2850 442 56 2352 432.52 220.38 212.14

2854 442 56 2356 433.26 220.75 212.51

2858 442 56 2360 434.00 221.13 212.87

2862 442 56 2364 434.74 221.50 213.24

2866 442 56 2368 435.48 221.88 213.60

2870 442 56 2372 436.22 222.26 213.96

2874 442 56 2376 436.96 222.63 214.33

2878 442 56 2380 437.70 223.01 214.69

2882 442 56 2384 438.44 223.38 215.06

2886 442 56 2388 439.18 223.76 215.42

2890 442 56 2392 439.92 224.14 215.78

2894 442 56 2396 440.66 224.51 216.15

2898 442 56 2400 441.40 224.89 216.51

2902 442 56 2404 442.14 225.26 216.88

2906 442 56 2408 442.88 225.64 217.24

2910 442 56 2412 443.62 226.02 217.60

2914 442 56 2416 444.36 226.39 217.97

2918 442 56 2420 445.10 226.77 218.33

2922 442 56 2424 445.84 227.14 218.70

2926 442 56 2428 446.58 227.52 219.06

2930 442 56 2432 447.32 227.90 219.42

2934 442 56 2436 448.06 228.27 219.79

2938 442 56 2440 448.80 228.65 220.15

2942 442 56 2444 449.54 229.02 220.52

2946 442 56 2448 450.28 229.40 220.88

2950 442 56 2452 451.02 229.78 221.24

2954 442 56 2456 451.76 230.15 221.61

2958 442 56 2460 452.50 230.53 221.97

2962 442 56 2464 453.24 230.90 222.34

2966 442 56 2468 453.98 231.28 222.70

2970 442 56 2472 454.72 231.66 223.06

2974 442 56 2476 455.46 232.03 223.43

2978 442 56 2480 456.20 232.41 223.79

2982 442 56 2484 456.94 232.78 224.16

2986 442 56 2488 457.68 233.16 224.52

2990 442 56 2492 458.42 233.54 224.88

2994 442 56 2496 459.16 233.91 225.25

2998 442 56 2500 459.90 234.29 225.61

3002 442 56 2504 460.64 234.66 225.98

3006 442 56 2508 461.38 235.04 226.34

3010 442 56 2512 462.12 235.42 226.70

3014 442 56 2516 462.86 235.79 227.07

Page 44: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

41

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

3018 442 56 2520 463.60 236.17 227.43

3022 442 56 2524 464.34 236.54 227.80

3026 442 56 2528 465.08 236.92 228.16

3030 442 56 2532 465.82 237.30 228.52

3034 442 56 2536 466.56 237.67 228.89

3038 442 56 2540 467.30 238.05 229.25

3042 442 56 2544 468.04 238.42 229.62

3046 442 56 2548 468.78 238.80 229.98

3050 442 56 2552 469.52 239.18 230.34

3054 442 56 2556 470.26 239.55 230.71

3058 442 56 2560 471.00 239.93 231.07

3062 442 56 2564 471.74 240.30 231.44

3066 442 56 2568 472.48 240.68 231.80

3070 442 56 2572 473.22 241.06 232.16

3074 442 56 2576 473.96 241.43 232.53

3078 442 56 2580 474.70 241.81 232.89

3082 442 56 2584 475.44 242.18 233.26

3086 442 56 2588 476.18 242.56 233.62

3090 442 56 2592 476.92 242.94 233.98

3094 442 56 2596 477.66 243.31 234.35

3098 442 56 2600 478.40 243.69 234.71

3102 442 56 2604 479.14 244.06 235.08

3106 442 56 2608 479.88 244.44 235.44

3110 442 56 2612 480.62 244.82 235.80

3114 442 56 2616 481.36 245.19 236.17

3118 442 56 2620 482.10 245.57 236.53

3122 442 56 2624 482.84 245.94 236.90

3126 442 56 2628 483.58 246.32 237.26

3130 442 56 2632 484.32 246.70 237.62

3134 442 56 2636 485.06 247.07 237.99

3138 442 56 2640 485.80 247.45 238.35

3142 442 56 2644 486.54 247.82 238.72

3146 442 56 2648 487.28 248.20 239.08

3150 442 56 2652 488.02 248.58 239.44

3154 442 56 2656 488.76 248.95 239.81

3158 442 56 2660 489.50 249.33 240.17

3162 442 56 2664 490.24 249.70 240.54

3166 442 56 2668 490.98 250.08 240.90

3170 442 56 2672 491.72 250.46 241.26

3174 442 56 2676 492.46 250.83 241.63

3178 442 56 2680 493.20 251.21 241.99

3182 442 56 2684 493.94 251.58 242.36

3186 442 56 2688 494.68 251.96 242.72

3190 442 56 2692 495.42 252.34 243.08

3194 442 56 2696 496.16 252.71 243.45

3198 442 56 2700 496.90 253.09 243.81

3202 442 56 2704 497.64 253.46 244.18

3206 442 56 2708 498.38 253.84 244.54

Page 45: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter D

42

If the employee‟s gross pay is over £3,250, go to page 115

Employers Earnings up to and including the UEL

Earnings at the LEL (where earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

3210 442 56 2712 499.12 254.22 244.90

3214 442 56 2716 499.86 254.59 245.27

3218 442 56 2720 500.60 254.97 245.63

3222 442 56 2724 501.34 255.34 246.00

3226 442 56 2728 502.08 255.72 246.36

3230 442 56 2732 502.82 256.10 246.72

3234 442 56 2736 503.56 256.47 247.09

3238 442 56 2740 504.30 256.85 247.45

3242 442 56 2744 505.04 257.22 247.82

3246 442 56 2748 505.78 257.60 248.18

3250 442 56 2752 506.15 257.79 248.36

Page 46: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Table letter E

43

No NIC Liability, make no entries on forms T11 and T14

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

£

up to and including .t101.99

£ £ £ £ p £ p £ p

No NIC liability make no entries on forms T11 and T14

102 102 0 0 0.00 0.00 0.00

103 102 1 0 R 0.05 0.00 R 0.05

104 102 2 0 R 0.09 0.00 R 0.09

105 102 3 0 R 0.13 0.00 R 0.13

106 102 4 0 R 0.17 0.00 R 0.17

107 102 5 0 R 0.20 0.00 R 0.20

108 102 6 0 R 0.24 0.00 R 0.24

109 102 7 0 R 0.28 0.00 R 0.28

110 102 8 0 R 0.31 0.00 R 0.31

111 102 9 0 R 0.35 0.00 R 0.35

112 102 10 0 R 0.39 0.00 R 0.39

113 102 11 0 R 0.42 0.00 R 0.42

114 102 12 0 R 0.46 0.00 R 0.46

115 102 13 0 R 0.48 0.00 R 0.48

116 102 13 1 R 0.27 0.07 R 0.34

117 102 13 2 R 0.13 0.12 R 0.25

118 102 13 3 0.01 0.17 R 0.16

Weekly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2011 to 5 April 2012

Weekly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2011 to 5 April 2012

for information only - do not enter on Deductions Working Sheet, form T11

for information only - do not enter on Deductions Working Sheet, form T11

married women or widows in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, and who have the right to pay reduced rate employee‟s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A.

married women or widows in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, and who

have the right to pay reduced rate employee‟s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A.

Use this table for

Use this table for

• enter „E‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 115

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

• enter „E‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL

and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 82.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

Completing Deductions Working Sheet, form T11 or substitute

Completing Deductions Working Sheet, form T11 or substitute

Do not use this table for

Do not use this table for • women who are State Pension Age or over, see booklet CF393(IOM)

• women in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950 or CA2700, see table L

• married women or widows in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

• women who are State Pension Age or over, see booklet CF393(IOM)

• women in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom

you hold form RD950 or CA2700, see table L • married women or widows in a Contracted-out

Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

Page 47: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

44

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

119 102 13 4 0.15 0.22 R 0.07

120 102 13 5 0.29 0.27 0.02

121 102 13 6 0.42 0.31 0.11

122 102 13 7 0.56 0.36 0.20

123 102 13 8 0.70 0.41 0.29

124 102 13 9 0.84 0.46 0.38

125 102 13 10 0.98 0.51 0.47

126 102 13 11 1.13 0.56 0.57

127 102 13 12 1.27 0.61 0.66

128 102 13 13 1.40 0.65 0.75

129 102 13 14 1.54 0.70 0.84

130 102 13 15 1.68 0.75 0.93

131 102 13 16 1.82 0.80 1.02

132 102 13 17 1.96 0.85 1.11

133 102 13 18 2.10 0.90 1.20

134 102 13 19 2.23 0.94 1.29

135 102 13 20 2.37 0.99 1.38

136 102 13 21 2.52 1.04 1.48

137 102 13 22 2.66 1.09 1.57

138 102 13 23 2.80 1.14 1.66

139 102 13 24 2.94 1.19 1.75

140 102 13 25 3.08 1.24 1.84

141 102 13 26 3.21 1.28 1.93

142 102 13 27 3.35 1.33 2.02

143 102 13 28 3.49 1.38 2.11

144 102 13 29 3.63 1.43 2.20

145 102 13 30 3.77 1.48 2.29

146 102 13 31 3.92 1.53 2.39

147 102 13 32 4.06 1.58 2.48

148 102 13 33 4.19 1.62 2.57

149 102 13 34 4.33 1.67 2.66

150 102 13 35 4.47 1.72 2.75

151 102 13 36 4.61 1.77 2.84

152 102 13 37 4.75 1.82 2.93

153 102 13 38 4.89 1.87 3.02

154 102 13 39 5.02 1.91 3.11

155 102 13 40 5.16 1.96 3.20

156 102 13 41 5.31 2.01 3.30

157 102 13 42 5.45 2.06 3.39

158 102 13 43 5.59 2.11 3.48

Page 48: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

45

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

159 102 13 44 5.73 2.16 3.57

160 102 13 45 5.87 2.21 3.66

161 102 13 46 6.00 2.25 3.75

162 102 13 47 6.14 2.30 3.84

163 102 13 48 6.28 2.35 3.93

164 102 13 49 6.42 2.40 4.02

165 102 13 50 6.56 2.45 4.11

166 102 13 51 6.71 2.50 4.21

167 102 13 52 6.85 2.55 4.30

168 102 13 53 6.98 2.59 4.39

169 102 13 54 7.12 2.64 4.48

170 102 13 55 7.26 2.69 4.57

171 102 13 56 7.40 2.74 4.66

172 102 13 57 7.54 2.79 4.75

173 102 13 58 7.68 2.84 4.84

174 102 13 59 7.82 2.89 4.93

175 102 13 60 7.95 2.93 5.02

176 102 13 61 8.10 2.98 5.12

177 102 13 62 8.24 3.03 5.21

178 102 13 63 8.38 3.08 5.30

179 102 13 64 8.52 3.13 5.39

180 102 13 65 8.66 3.18 5.48

181 102 13 66 8.79 3.22 5.57

182 102 13 67 8.93 3.27 5.66

183 102 13 68 9.07 3.32 5.75

184 102 13 69 9.21 3.37 5.84

185 102 13 70 9.35 3.42 5.93

186 102 13 71 9.50 3.47 6.03

187 102 13 72 9.64 3.52 6.12

188 102 13 73 9.77 3.56 6.21

189 102 13 74 9.91 3.61 6.30

190 102 13 75 10.05 3.66 6.39

191 102 13 76 10.19 3.71 6.48

192 102 13 77 10.33 3.76 6.57

193 102 13 78 10.47 3.81 6.66

194 102 13 79 10.60 3.85 6.75

195 102 13 80 10.74 3.90 6.84

196 102 13 81 10.89 3.95 6.94

197 102 13 82 11.03 4.00 7.03

198 102 13 83 11.17 4.05 7.12

Page 49: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

46

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

199 102 13 84 11.31 4.10 7.21

200 102 13 85 11.45 4.15 7.30

201 102 13 86 11.58 4.19 7.39

202 102 13 87 11.72 4.24 7.48

203 102 13 88 11.86 4.29 7.57

204 102 13 89 12.00 4.34 7.66

205 102 13 90 12.14 4.39 7.75

206 102 13 91 12.29 4.44 7.85

207 102 13 92 12.43 4.49 7.94

208 102 13 93 12.56 4.53 8.03

209 102 13 94 12.70 4.58 8.12

210 102 13 95 12.84 4.63 8.21

211 102 13 96 12.98 4.68 8.30

212 102 13 97 13.12 4.73 8.39

213 102 13 98 13.26 4.78 8.48

214 102 13 99 13.40 4.83 8.57

215 102 13 100 13.53 4.87 8.66

216 102 13 101 13.68 4.92 8.76

217 102 13 102 13.82 4.97 8.85

218 102 13 103 13.96 5.02 8.94

219 102 13 104 14.10 5.07 9.03

220 102 13 105 14.24 5.12 9.12

221 102 13 106 14.37 5.16 9.21

222 102 13 107 14.51 5.21 9.30

223 102 13 108 14.65 5.26 9.39

224 102 13 109 14.79 5.31 9.48

225 102 13 110 14.93 5.36 9.57

226 102 13 111 15.08 5.41 9.67

227 102 13 112 15.22 5.46 9.76

228 102 13 113 15.35 5.50 9.85

229 102 13 114 15.49 5.55 9.94

230 102 13 115 15.63 5.60 10.03

231 102 13 116 15.77 5.65 10.12

232 102 13 117 15.91 5.70 10.21

233 102 13 118 16.05 5.75 10.30

234 102 13 119 16.19 5.80 10.39

235 102 13 120 16.32 5.84 10.48

236 102 13 121 16.47 5.89 10.58

237 102 13 122 16.61 5.94 10.67

238 102 13 123 16.75 5.99 10.76

Page 50: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

47

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

239 102 13 124 16.89 6.04 10.85

240 102 13 125 17.03 6.09 10.94

241 102 13 126 17.16 6.13 11.03

242 102 13 127 17.30 6.18 11.12

243 102 13 128 17.44 6.23 11.21

244 102 13 129 17.58 6.28 11.30

245 102 13 130 17.72 6.33 11.39

246 102 13 131 17.87 6.38 11.49

247 102 13 132 18.01 6.43 11.58

248 102 13 133 18.14 6.47 11.67

249 102 13 134 18.28 6.52 11.76

250 102 13 135 18.42 6.57 11.85

251 102 13 136 18.56 6.62 11.94

252 102 13 137 18.70 6.67 12.03

253 102 13 138 18.84 6.72 12.12

254 102 13 139 18.98 6.77 12.21

255 102 13 140 19.11 6.81 12.30

256 102 13 141 19.26 6.86 12.40

257 102 13 142 19.40 6.91 12.49

258 102 13 143 19.54 6.96 12.58

259 102 13 144 19.68 7.01 12.67

260 102 13 145 19.82 7.06 12.76

261 102 13 146 19.95 7.10 12.85

262 102 13 147 20.09 7.15 12.94

263 102 13 148 20.23 7.20 13.03

264 102 13 149 20.37 7.25 13.12

265 102 13 150 20.51 7.30 13.21

266 102 13 151 20.66 7.35 13.31

267 102 13 152 20.80 7.40 13.40

268 102 13 153 20.93 7.44 13.49

269 102 13 154 21.07 7.49 13.58

270 102 13 155 21.21 7.54 13.67

271 102 13 156 21.35 7.59 13.76

272 102 13 157 21.49 7.64 13.85

273 102 13 158 21.63 7.69 13.94

274 102 13 159 21.76 7.73 14.03

275 102 13 160 21.90 7.78 14.12

276 102 13 161 22.05 7.83 14.22

277 102 13 162 22.19 7.88 14.31

278 102 13 163 22.33 7.93 14.40

Page 51: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

48

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

279 102 13 164 22.47 7.98 14.49

280 102 13 165 22.61 8.03 14.58

281 102 13 166 22.74 8.07 14.67

282 102 13 167 22.88 8.12 14.76

283 102 13 168 23.02 8.17 14.85

284 102 13 169 23.16 8.22 14.94

285 102 13 170 23.30 8.27 15.03

286 102 13 171 23.45 8.32 15.13

287 102 13 172 23.59 8.37 15.22

288 102 13 173 23.72 8.41 15.31

289 102 13 174 23.86 8.46 15.40

290 102 13 175 24.00 8.51 15.49

291 102 13 176 24.14 8.56 15.58

292 102 13 177 24.28 8.61 15.67

293 102 13 178 24.42 8.66 15.76

294 102 13 179 24.55 8.70 15.85

295 102 13 180 24.69 8.75 15.94

296 102 13 181 24.84 8.80 16.04

297 102 13 182 24.98 8.85 16.13

298 102 13 183 25.12 8.90 16.22

299 102 13 184 25.26 8.95 16.31

300 102 13 185 25.40 9.00 16.40

301 102 13 186 25.53 9.04 16.49

302 102 13 187 25.67 9.09 16.58

303 102 13 188 25.81 9.14 16.67

304 102 13 189 25.95 9.19 16.76

305 102 13 190 26.09 9.24 16.85

306 102 13 191 26.24 9.29 16.95

307 102 13 192 26.38 9.34 17.04

308 102 13 193 26.51 9.38 17.13

309 102 13 194 26.65 9.43 17.22

310 102 13 195 26.79 9.48 17.31

311 102 13 196 26.93 9.53 17.40

312 102 13 197 27.07 9.58 17.49

313 102 13 198 27.21 9.63 17.58

314 102 13 199 27.34 9.67 17.67

315 102 13 200 27.48 9.72 17.76

316 102 13 201 27.63 9.77 17.86

317 102 13 202 27.77 9.82 17.95

318 102 13 203 27.91 9.87 18.04

Page 52: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

49

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

319 102 13 204 28.05 9.92 18.13

320 102 13 205 28.19 9.97 18.22

321 102 13 206 28.32 10.01 18.31

322 102 13 207 28.46 10.06 18.40

323 102 13 208 28.60 10.11 18.49

324 102 13 209 28.74 10.16 18.58

325 102 13 210 28.88 10.21 18.67

326 102 13 211 29.03 10.26 18.77

327 102 13 212 29.17 10.31 18.86

328 102 13 213 29.30 10.35 18.95

329 102 13 214 29.44 10.40 19.04

330 102 13 215 29.58 10.45 19.13

331 102 13 216 29.72 10.50 19.22

332 102 13 217 29.86 10.55 19.31

333 102 13 218 30.00 10.60 19.40

334 102 13 219 30.13 10.64 19.49

335 102 13 220 30.27 10.69 19.58

336 102 13 221 30.42 10.74 19.68

337 102 13 222 30.56 10.79 19.77

338 102 13 223 30.70 10.84 19.86

339 102 13 224 30.84 10.89 19.95

340 102 13 225 30.98 10.94 20.04

341 102 13 226 31.11 10.98 20.13

342 102 13 227 31.25 11.03 20.22

343 102 13 228 31.39 11.08 20.31

344 102 13 229 31.53 11.13 20.40

345 102 13 230 31.67 11.18 20.49

346 102 13 231 31.82 11.23 20.59

347 102 13 232 31.96 11.28 20.68

348 102 13 233 32.09 11.32 20.77

349 102 13 234 32.23 11.37 20.86

350 102 13 235 32.37 11.42 20.95

351 102 13 236 32.51 11.47 21.04

352 102 13 237 32.65 11.52 21.13

353 102 13 238 32.79 11.57 21.22

354 102 13 239 32.92 11.61 21.31

355 102 13 240 33.06 11.66 21.40

356 102 13 241 33.21 11.71 21.50

357 102 13 242 33.35 11.76 21.59

358 102 13 243 33.49 11.81 21.68

Page 53: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

50

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

359 102 13 244 33.63 11.86 21.77

360 102 13 245 33.77 11.91 21.86

361 102 13 246 33.90 11.95 21.95

362 102 13 247 34.04 12.00 22.04

363 102 13 248 34.18 12.05 22.13

364 102 13 249 34.32 12.10 22.22

365 102 13 250 34.46 12.15 22.31

366 102 13 251 34.61 12.20 22.41

367 102 13 252 34.75 12.25 22.50

368 102 13 253 34.88 12.29 22.59

369 102 13 254 35.02 12.34 22.68

370 102 13 255 35.16 12.39 22.77

371 102 13 256 35.30 12.44 22.86

372 102 13 257 35.44 12.49 22.95

373 102 13 258 35.58 12.54 23.04

374 102 13 259 35.71 12.58 23.13

375 102 13 260 35.85 12.63 23.22

376 102 13 261 36.00 12.68 23.32

377 102 13 262 36.14 12.73 23.41

378 102 13 263 36.28 12.78 23.50

379 102 13 264 36.42 12.83 23.59

380 102 13 265 36.56 12.88 23.68

381 102 13 266 36.69 12.92 23.77

382 102 13 267 36.83 12.97 23.86

383 102 13 268 36.97 13.02 23.95

384 102 13 269 37.11 13.07 24.04

385 102 13 270 37.25 13.12 24.13

386 102 13 271 37.40 13.17 24.23

387 102 13 272 37.54 13.22 24.32

388 102 13 273 37.67 13.26 24.41

389 102 13 274 37.81 13.31 24.50

390 102 13 275 37.95 13.36 24.59

391 102 13 276 38.09 13.41 24.68

392 102 13 277 38.23 13.46 24.77

393 102 13 278 38.37 13.51 24.86

394 102 13 279 38.50 13.55 24.95

395 102 13 280 38.64 13.60 25.04

396 102 13 281 38.79 13.65 25.14

397 102 13 282 38.93 13.70 25.23

398 102 13 283 39.07 13.75 25.32

Page 54: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

51

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

399 102 13 284 39.21 13.80 25.41

400 102 13 285 39.35 13.85 25.50

401 102 13 286 39.48 13.89 25.59

402 102 13 287 39.62 13.94 25.68

403 102 13 288 39.76 13.99 25.77

404 102 13 289 39.90 14.04 25.86

405 102 13 290 40.04 14.09 25.95

406 102 13 291 40.19 14.14 26.05

407 102 13 292 40.33 14.19 26.14

408 102 13 293 40.46 14.23 26.23

409 102 13 294 40.60 14.28 26.32

410 102 13 295 40.74 14.33 26.41

411 102 13 296 40.88 14.38 26.50

412 102 13 297 41.02 14.43 26.59

413 102 13 298 41.16 14.48 26.68

414 102 13 299 41.29 14.52 26.77

415 102 13 300 41.43 14.57 26.86

416 102 13 301 41.58 14.62 26.96

417 102 13 302 41.72 14.67 27.05

418 102 13 303 41.86 14.72 27.14

419 102 13 304 42.00 14.77 27.23

420 102 13 305 42.14 14.82 27.32

421 102 13 306 42.27 14.86 27.41

422 102 13 307 42.41 14.91 27.50

423 102 13 308 42.55 14.96 27.59

424 102 13 309 42.69 15.01 27.68

425 102 13 310 42.83 15.06 27.77

426 102 13 311 42.98 15.11 27.87

427 102 13 312 43.12 15.16 27.96

428 102 13 313 43.25 15.20 28.05

429 102 13 314 43.39 15.25 28.14

430 102 13 315 43.53 15.30 28.23

431 102 13 316 43.67 15.35 28.32

432 102 13 317 43.81 15.40 28.41

433 102 13 318 43.95 15.45 28.50

434 102 13 319 44.08 15.49 28.59

435 102 13 320 44.22 15.54 28.68

436 102 13 321 44.37 15.59 28.78

437 102 13 322 44.51 15.64 28.87

438 102 13 323 44.65 15.69 28.96

Page 55: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

52

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

439 102 13 324 44.79 15.74 29.05

440 102 13 325 44.93 15.79 29.14

441 102 13 326 45.06 15.83 29.23

442 102 13 327 45.20 15.88 29.32

443 102 13 328 45.34 15.93 29.41

444 102 13 329 45.48 15.98 29.50

445 102 13 330 45.62 16.03 29.59

446 102 13 331 45.77 16.08 29.69

447 102 13 332 45.91 16.13 29.78

448 102 13 333 46.04 16.17 29.87

449 102 13 334 46.18 16.22 29.96

450 102 13 335 46.32 16.27 30.05

451 102 13 336 46.46 16.32 30.14

452 102 13 337 46.60 16.37 30.23

453 102 13 338 46.74 16.42 30.32

454 102 13 339 46.87 16.46 30.41

455 102 13 340 47.01 16.51 30.50

456 102 13 341 47.16 16.56 30.60

457 102 13 342 47.30 16.61 30.69

458 102 13 343 47.44 16.66 30.78

459 102 13 344 47.58 16.71 30.87

460 102 13 345 47.72 16.76 30.96

461 102 13 346 47.85 16.80 31.05

462 102 13 347 47.99 16.85 31.14

463 102 13 348 48.13 16.90 31.23

464 102 13 349 48.27 16.95 31.32

465 102 13 350 48.41 17.00 31.41

466 102 13 351 48.56 17.05 31.51

467 102 13 352 48.70 17.10 31.60

468 102 13 353 48.83 17.14 31.69

469 102 13 354 48.97 17.19 31.78

470 102 13 355 49.11 17.24 31.87

471 102 13 356 49.25 17.29 31.96

472 102 13 357 49.39 17.34 32.05

473 102 13 358 49.53 17.39 32.14

474 102 13 359 49.66 17.43 32.23

475 102 13 360 49.80 17.48 32.32

476 102 13 361 49.95 17.53 32.42

477 102 13 362 50.09 17.58 32.51

478 102 13 363 50.23 17.63 32.60

Page 56: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

53

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

479 102 13 364 50.37 17.68 32.69

480 102 13 365 50.51 17.73 32.78

481 102 13 366 50.64 17.77 32.87

482 102 13 367 50.78 17.82 32.96

483 102 13 368 50.92 17.87 33.05

484 102 13 369 51.06 17.92 33.14

485 102 13 370 51.20 17.97 33.23

486 102 13 371 51.35 18.02 33.33

487 102 13 372 51.49 18.07 33.42

488 102 13 373 51.62 18.11 33.51

489 102 13 374 51.76 18.16 33.60

490 102 13 375 51.90 18.21 33.69

491 102 13 376 52.04 18.26 33.78

492 102 13 377 52.18 18.31 33.87

493 102 13 378 52.32 18.36 33.96

494 102 13 379 52.45 18.40 34.05

495 102 13 380 52.59 18.45 34.14

496 102 13 381 52.74 18.50 34.24

497 102 13 382 52.88 18.55 34.33

498 102 13 383 53.02 18.60 34.42

499 102 13 384 53.16 18.65 34.51

500 102 13 385 53.30 18.70 34.60

501 102 13 386 53.43 18.74 34.69

502 102 13 387 53.57 18.79 34.78

503 102 13 388 53.71 18.84 34.87

504 102 13 389 53.85 18.89 34.96

505 102 13 390 53.99 18.94 35.05

506 102 13 391 54.14 18.99 35.15

507 102 13 392 54.28 19.04 35.24

508 102 13 393 54.41 19.08 35.33

509 102 13 394 54.55 19.13 35.42

510 102 13 395 54.69 19.18 35.51

511 102 13 396 54.83 19.23 35.60

512 102 13 397 54.97 19.28 35.69

513 102 13 398 55.11 19.33 35.78

514 102 13 399 55.24 19.37 35.87

515 102 13 400 55.38 19.42 35.96

516 102 13 401 55.53 19.47 36.06

517 102 13 402 55.67 19.52 36.15

518 102 13 403 55.81 19.57 36.24

Page 57: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

54

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

519 102 13 404 55.95 19.62 36.33

520 102 13 405 56.09 19.67 36.42

521 102 13 406 56.22 19.71 36.51

522 102 13 407 56.36 19.76 36.60

523 102 13 408 56.50 19.81 36.69

524 102 13 409 56.64 19.86 36.78

525 102 13 410 56.78 19.91 36.87

526 102 13 411 56.93 19.96 36.97

527 102 13 412 57.07 20.01 37.06

528 102 13 413 57.20 20.05 37.15

529 102 13 414 57.34 20.10 37.24

530 102 13 415 57.48 20.15 37.33

531 102 13 416 57.62 20.20 37.42

532 102 13 417 57.76 20.25 37.51

533 102 13 418 57.90 20.30 37.60

534 102 13 419 58.03 20.34 37.69

535 102 13 420 58.17 20.39 37.78

536 102 13 421 58.32 20.44 37.88

537 102 13 422 58.46 20.49 37.97

538 102 13 423 58.60 20.54 38.06

539 102 13 424 58.74 20.59 38.15

540 102 13 425 58.88 20.64 38.24

541 102 13 426 59.01 20.68 38.33

542 102 13 427 59.15 20.73 38.42

543 102 13 428 59.29 20.78 38.51

544 102 13 429 59.43 20.83 38.60

545 102 13 430 59.57 20.88 38.69

546 102 13 431 59.72 20.93 38.79

547 102 13 432 59.86 20.98 38.88

548 102 13 433 59.99 21.02 38.97

549 102 13 434 60.13 21.07 39.06

550 102 13 435 60.27 21.12 39.15

551 102 13 436 60.41 21.17 39.24

552 102 13 437 60.55 21.22 39.33

553 102 13 438 60.69 21.27 39.42

554 102 13 439 60.82 21.31 39.51

555 102 13 440 60.96 21.36 39.60

556 102 13 441 61.11 21.41 39.70

557 102 13 442 61.25 21.46 39.79

558 102 13 443 61.39 21.51 39.88

Page 58: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

55

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

559 102 13 444 61.53 21.56 39.97

560 102 13 445 61.67 21.61 40.06

561 102 13 446 61.80 21.65 40.15

562 102 13 447 61.94 21.70 40.24

563 102 13 448 62.08 21.75 40.33

564 102 13 449 62.22 21.80 40.42

565 102 13 450 62.36 21.85 40.51

566 102 13 451 62.51 21.90 40.61

567 102 13 452 62.65 21.95 40.70

568 102 13 453 62.78 21.99 40.79

569 102 13 454 62.92 22.04 40.88

570 102 13 455 63.06 22.09 40.97

571 102 13 456 63.20 22.14 41.06

572 102 13 457 63.34 22.19 41.15

573 102 13 458 63.48 22.24 41.24

574 102 13 459 63.61 22.28 41.33

575 102 13 460 63.75 22.33 41.42

576 102 13 461 63.90 22.38 41.52

577 102 13 462 64.04 22.43 41.61

578 102 13 463 64.18 22.48 41.70

579 102 13 464 64.32 22.53 41.79

580 102 13 465 64.46 22.58 41.88

581 102 13 466 64.59 22.62 41.97

582 102 13 467 64.73 22.67 42.06

583 102 13 468 64.87 22.72 42.15

584 102 13 469 65.01 22.77 42.24

585 102 13 470 65.15 22.82 42.33

586 102 13 471 65.30 22.87 42.43

587 102 13 472 65.44 22.92 42.52

588 102 13 473 65.57 22.96 42.61

589 102 13 474 65.71 23.01 42.70

590 102 13 475 65.85 23.06 42.79

591 102 13 476 65.99 23.11 42.88

592 102 13 477 66.13 23.16 42.97

593 102 13 478 66.27 23.21 43.06

594 102 13 479 66.41 23.26 43.15

595 102 13 480 66.54 23.30 43.24

596 102 13 481 66.69 23.35 43.34

597 102 13 482 66.83 23.40 43.43

598 102 13 483 66.97 23.45 43.52

Page 59: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

56

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

599 102 13 484 67.11 23.50 43.61

600 102 13 485 67.25 23.55 43.70

601 102 13 486 67.38 23.59 43.79

602 102 13 487 67.52 23.64 43.88

603 102 13 488 67.66 23.69 43.97

604 102 13 489 67.80 23.74 44.06

605 102 13 490 67.94 23.79 44.15

606 102 13 491 68.09 23.84 44.25

607 102 13 492 68.23 23.89 44.34

608 102 13 493 68.36 23.93 44.43

609 102 13 494 68.50 23.98 44.52

610 102 13 495 68.64 24.03 44.61

611 102 13 496 68.78 24.08 44.70

612 102 13 497 68.92 24.13 44.79

613 102 13 498 69.06 24.18 44.88

614 102 13 499 69.19 24.22 44.97

615 102 13 500 69.33 24.27 45.06

616 102 13 501 69.48 24.32 45.16

617 102 13 502 69.62 24.37 45.25

618 102 13 503 69.76 24.42 45.34

619 102 13 504 69.90 24.47 45.43

620 102 13 505 70.04 24.52 45.52

621 102 13 506 70.17 24.56 45.61

622 102 13 507 70.31 24.61 45.70

623 102 13 508 70.45 24.66 45.79

624 102 13 509 70.59 24.71 45.88

625 102 13 510 70.73 24.76 45.97

626 102 13 511 70.88 24.81 46.07

627 102 13 512 71.02 24.86 46.16

628 102 13 513 71.15 24.90 46.25

629 102 13 514 71.29 24.95 46.34

630 102 13 515 71.43 25.00 46.43

631 102 13 516 71.57 25.05 46.52

632 102 13 517 71.71 25.10 46.61

633 102 13 518 71.85 25.15 46.70

634 102 13 519 71.98 25.19 46.79

635 102 13 520 72.12 25.24 46.88

636 102 13 521 72.27 25.29 46.98

637 102 13 522 72.41 25.34 47.07

638 102 13 523 72.55 25.39 47.16

Page 60: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

57

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

639 102 13 524 72.69 25.44 47.25

640 102 13 525 72.83 25.49 47.34

641 102 13 526 72.96 25.53 47.43

642 102 13 527 73.10 25.58 47.52

643 102 13 528 73.24 25.63 47.61

644 102 13 529 73.38 25.68 47.70

645 102 13 530 73.52 25.73 47.79

646 102 13 531 73.67 25.78 47.89

647 102 13 532 73.81 25.83 47.98

648 102 13 533 73.94 25.87 48.07

649 102 13 534 74.08 25.92 48.16

650 102 13 535 74.22 25.97 48.25

651 102 13 536 74.36 26.02 48.34

652 102 13 537 74.50 26.07 48.43

653 102 13 538 74.64 26.12 48.52

654 102 13 539 74.77 26.16 48.61

655 102 13 540 74.91 26.21 48.70

656 102 13 541 75.06 26.26 48.80

657 102 13 542 75.20 26.31 48.89

658 102 13 543 75.34 26.36 48.98

659 102 13 544 75.48 26.41 49.07

660 102 13 545 75.62 26.46 49.16

661 102 13 546 75.75 26.50 49.25

662 102 13 547 75.89 26.55 49.34

663 102 13 548 76.03 26.60 49.43

664 102 13 549 76.17 26.65 49.52

665 102 13 550 76.31 26.70 49.61

666 102 13 551 76.46 26.75 49.71

667 102 13 552 76.60 26.80 49.80

668 102 13 553 76.73 26.84 49.89

669 102 13 554 76.87 26.89 49.98

670 102 13 555 77.01 26.94 50.07

671 102 13 556 77.15 26.99 50.16

672 102 13 557 77.29 27.04 50.25

673 102 13 558 77.43 27.09 50.34

674 102 13 559 77.56 27.13 50.43

675 102 13 560 77.70 27.18 50.52

676 102 13 561 77.85 27.23 50.62

677 102 13 562 77.99 27.28 50.71

678 102 13 563 78.13 27.33 50.80

Page 61: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

58

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

679 102 13 564 78.27 27.38 50.89

680 102 13 565 78.41 27.43 50.98

681 102 13 566 78.54 27.47 51.07

682 102 13 567 78.68 27.52 51.16

683 102 13 568 78.82 27.57 51.25

684 102 13 569 78.96 27.62 51.34

685 102 13 570 79.10 27.67 51.43

686 102 13 571 79.25 27.72 51.53

687 102 13 572 79.39 27.77 51.62

688 102 13 573 79.52 27.81 51.71

689 102 13 574 79.66 27.86 51.80

690 102 13 575 79.80 27.91 51.89

691 102 13 576 79.94 27.96 51.98

692 102 13 577 80.08 28.01 52.07

693 102 13 578 80.22 28.06 52.16

694 102 13 579 80.35 28.10 52.25

695 102 13 580 80.49 28.15 52.34

696 102 13 581 80.64 28.20 52.44

697 102 13 582 80.78 28.25 52.53

698 102 13 583 80.92 28.30 52.62

699 102 13 584 81.06 28.35 52.71

700 102 13 585 81.20 28.40 52.80

701 102 13 586 81.33 28.44 52.89

702 102 13 587 81.47 28.49 52.98

703 102 13 588 81.61 28.54 53.07

704 102 13 589 81.75 28.59 53.16

705 102 13 590 81.89 28.64 53.25

706 102 13 591 82.04 28.69 53.35

707 102 13 592 82.18 28.74 53.44

708 102 13 593 82.31 28.78 53.53

709 102 13 594 82.45 28.83 53.62

710 102 13 595 82.59 28.88 53.71

711 102 13 596 82.73 28.93 53.80

712 102 13 597 82.87 28.98 53.89

713 102 13 598 83.01 29.03 53.98

714 102 13 599 83.14 29.07 54.07

715 102 13 600 83.28 29.12 54.16

716 102 13 601 83.43 29.17 54.26

717 102 13 602 83.57 29.22 54.35

718 102 13 603 83.71 29.27 54.44

Page 62: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

59

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

1a 1b 1c 1d 1e

719 102 13 604 83.85 29.32 54.53

720 102 13 605 83.99 29.37 54.62

721 102 13 606 84.12 29.41 54.71

722 102 13 607 84.26 29.46 54.80

723 102 13 608 84.40 29.51 54.89

724 102 13 609 84.54 29.56 54.98

725 102 13 610 84.68 29.61 55.07

726 102 13 611 84.83 29.66 55.17

727 102 13 612 84.97 29.71 55.26

728 102 13 613 85.10 29.75 55.35

729 102 13 614 85.24 29.80 55.44

730 102 13 615 85.38 29.85 55.53

731 102 13 616 85.52 29.90 55.62

732 102 13 617 85.66 29.95 55.71

733 102 13 618 85.80 30.00 55.80

734 102 13 619 85.93 30.04 55.89

735 102 13 620 86.07 30.09 55.98

736 102 13 621 86.22 30.14 56.08

737 102 13 622 86.36 30.19 56.17

738 102 13 623 86.50 30.24 56.26

739 102 13 624 86.64 30.29 56.35

740 102 13 625 86.78 30.34 56.44

741 102 13 626 86.91 30.38 56.53

742 102 13 627 87.05 30.43 56.62

743 102 13 628 87.19 30.48 56.71

744 102 13 629 87.33 30.53 56.80

745 102 13 630 87.47 30.58 56.89

746 102 13 631 87.62 30.63 56.99

747 102 13 632 87.76 30.68 57.08

748 102 13 633 87.89 30.72 57.17

749 102 13 634 88.03 30.77 57.26

750 102 13 635 88.10 30.80 57.30

If the employee‟s gross pay is over £750, go to page 115

If the employee‟s gross pay is over £750, go to page 82

Page 63: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Table letter E

60

D o not use this table for

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ Up to and including 441.99 9

£ £ £ £ p £ p £ p

No NIC liability, make no entries on forms T11 and T14

442 442 0 0 0.00 0.00 0.00

446 442 4 0 R 0.22 0.00 R 0.22

450 442 8 0 R 0.37 0.00 R 0.37

454 442 12 0 R 0.52 0.00 R 0.52

458 442 16 0 R 0.67 0.00 R 0.67

462 442 20 0 R 0.81 0.00 R 0.81

466 442 24 0 R 0.96 0.00 R 0.96

470 442 28 0 R 1.11 0.00 R 1.11

474 442 32 0 R 1.26 0.00 R 1.26

478 442 36 0 R 1.41 0.00 R 1.41

482 442 40 0 R 1.55 0.00 R 1.55

486 442 44 0 R 1.70 0.00 R 1.70

490 442 48 0 R 1.85 0.00 R 1.85

494 442 52 0 R 2.00 0.00 R 2.00

498 442 56 0 R 2.07 0.00 R 2.07

Use this table for

Use this table for

Monthly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2011 to 5 April 2012

Weekly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2011 to 5 April 2012

married women or widows in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, and who have the right to pay reduced rate employee‟s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A.

married women or widows in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, and who have the right to pay reduced rate employee‟s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A.

Completing Deductions Working Sheet, form T11 or substitute

Completing Deductions Working Sheet, form T11 or substitute enter „E‟ in the space provided in the „End of Year

Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 115

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

enter „E‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11 on the line next to the tax week in which the employee is paid.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 82.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

for information only - do not enter on Deductions Working Sheet, form T11

for information only - do not enter on Deductions Working Sheet, form T11

Do not use this table for

Do not use this table for • women who are State Pension Age or over, see

booklet CF393(IOM) • women in your Contracted-out Salary Related

Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950 or CA2700, see table L

• married women or widows in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

• women who are State Pension Age or over, see

booklet CF393(IOM) • women in your Contracted-out Salary Related

Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme for whom you hold form RD950 or CA2700, see table L

• married women or widows in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

Page 64: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

61

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

499 442 56 1 R 1.72 0.12 R 1.84

502 442 56 4 R 1.23 0.29 R 1.52

506 442 56 8 R 0.68 0.48 R 1.16

510 442 56 12 R 0.12 0.68 R 0.80

514 442 56 16 0.44 0.87 R 0.43

518 442 56 20 1.00 1.07 R 0.07

522 442 56 24 1.56 1.26 0.30

526 442 56 28 2.11 1.45 0.66

530 442 56 32 2.67 1.65 1.02

534 442 56 36 3.23 1.84 1.39

538 442 56 40 3.79 2.04 1.75

542 442 56 44 4.35 2.23 2.12

546 442 56 48 4.90 2.42 2.48

550 442 56 52 5.46 2.62 2.84

554 442 56 56 6.02 2.81 3.21

558 442 56 60 6.58 3.01 3.57

562 442 56 64 7.14 3.20 3.94

566 442 56 68 7.69 3.39 4.30

570 442 56 72 8.25 3.59 4.66

574 442 56 76 8.81 3.78 5.03

578 442 56 80 9.37 3.98 5.39

582 442 56 84 9.93 4.17 5.76

586 442 56 88 10.48 4.36 6.12

590 442 56 92 11.04 4.56 6.48

594 442 56 96 11.60 4.75 6.85

598 442 56 100 12.16 4.95 7.21

602 442 56 104 12.72 5.14 7.58

606 442 56 108 13.27 5.33 7.94

610 442 56 112 13.83 5.53 8.30

614 442 56 116 14.39 5.72 8.67

618 442 56 120 14.95 5.92 9.03

622 442 56 124 15.51 6.11 9.40

626 442 56 128 16.06 6.30 9.76

630 442 56 132 16.62 6.50 10.12

634 442 56 136 17.18 6.69 10.49

638 442 56 140 17.74 6.89 10.85

642 442 56 144 18.30 7.08 11.22

646 442 56 148 18.85 7.27 11.58

650 442 56 152 19.41 7.47 11.94

654 442 56 156 19.97 7.66 12.31

Page 65: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

62

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

658 442 56 160 20.53 7.86 12.67

662 442 56 164 21.09 8.05 13.04

666 442 56 168 21.64 8.24 13.40

670 442 56 172 22.20 8.44 13.76

674 442 56 176 22.76 8.63 14.13

678 442 56 180 23.32 8.83 14.49

682 442 56 184 23.88 9.02 14.86

686 442 56 188 24.43 9.21 15.22

690 442 56 192 24.99 9.41 15.58

694 442 56 196 25.55 9.60 15.95

698 442 56 200 26.11 9.80 16.31

702 442 56 204 26.67 9.99 16.68

706 442 56 208 27.22 10.18 17.04

710 442 56 212 27.78 10.38 17.40

714 442 56 216 28.34 10.57 17.77

718 442 56 220 28.90 10.77 18.13

722 442 56 224 29.46 10.96 18.50

726 442 56 228 30.01 11.15 18.86

730 442 56 232 30.57 11.35 19.22

734 442 56 236 31.13 11.54 19.59

738 442 56 240 31.69 11.74 19.95

742 442 56 244 32.25 11.93 20.32

746 442 56 248 32.80 12.12 20.68

750 442 56 252 33.36 12.32 21.04

754 442 56 256 33.92 12.51 21.41

758 442 56 260 34.48 12.71 21.77

762 442 56 264 35.04 12.90 22.14

766 442 56 268 35.59 13.09 22.50

770 442 56 272 36.15 13.29 22.86

774 442 56 276 36.71 13.48 23.23

778 442 56 280 37.27 13.68 23.59

782 442 56 284 37.83 13.87 23.96

786 442 56 288 38.38 14.06 24.32

790 442 56 292 38.94 14.26 24.68

794 442 56 296 39.50 14.45 25.05

798 442 56 300 40.06 14.65 25.41

802 442 56 304 40.62 14.84 25.78

806 442 56 308 41.17 15.03 26.14

810 442 56 312 41.73 15.23 26.50

814 442 56 316 42.29 15.42 26.87

Page 66: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

63

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

818 442 56 320 42.85 15.62 27.23

822 442 56 324 43.41 15.81 27.60

826 442 56 328 43.96 16.00 27.96

830 442 56 332 44.52 16.20 28.32

834 442 56 336 45.08 16.39 28.69

838 442 56 340 45.64 16.59 29.05

842 442 56 344 46.20 16.78 29.42

846 442 56 348 46.75 16.97 29.78

850 442 56 352 47.31 17.17 30.14

854 442 56 356 47.87 17.36 30.51

858 442 56 360 48.43 17.56 30.87

862 442 56 364 48.99 17.75 31.24

866 442 56 368 49.54 17.94 31.60

870 442 56 372 50.10 18.14 31.96

874 442 56 376 50.66 18.33 32.33

878 442 56 380 51.22 18.53 32.69

882 442 56 384 51.78 18.72 33.06

886 442 56 388 52.33 18.91 33.42

890 442 56 392 52.89 19.11 33.78

894 442 56 396 53.45 19.30 34.15

898 442 56 400 54.01 19.50 34.51

902 442 56 404 54.57 19.69 34.88

906 442 56 408 55.12 19.88 35.24

910 442 56 412 55.68 20.08 35.60

914 442 56 416 56.24 20.27 35.97

918 442 56 420 56.80 20.47 36.33

922 442 56 424 57.36 20.66 36.70

926 442 56 428 57.91 20.85 37.06

930 442 56 432 58.47 21.05 37.42

934 442 56 436 59.03 21.24 37.79

938 442 56 440 59.59 21.44 38.15

942 442 56 444 60.15 21.63 38.52

946 442 56 448 60.70 21.82 38.88

950 442 56 452 61.26 22.02 39.24

954 442 56 456 61.82 22.21 39.61

958 442 56 460 62.38 22.41 39.97

962 442 56 464 62.94 22.60 40.34

966 442 56 468 63.49 22.79 40.70

970 442 56 472 64.05 22.99 41.06

974 442 56 476 64.61 23.18 41.43

Page 67: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

64

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

978 442 56 480 65.17 23.38 41.79

982 442 56 484 65.73 23.57 42.16

986 442 56 488 66.28 23.76 42.52

990 442 56 492 66.84 23.96 42.88

994 442 56 496 67.40 24.15 43.25

998 442 56 500 67.96 24.35 43.61

1002 442 56 504 68.52 24.54 43.98

1006 442 56 508 69.07 24.73 44.34

1010 442 56 512 69.63 24.93 44.70

1014 442 56 516 70.19 25.12 45.07

1018 442 56 520 70.75 25.32 45.43

1022 442 56 524 71.31 25.51 45.80

1026 442 56 528 71.86 25.70 46.16

1030 442 56 532 72.42 25.90 46.52

1034 442 56 536 72.98 26.09 46.89

1038 442 56 540 73.54 26.29 47.25

1042 442 56 544 74.10 26.48 47.62

1046 442 56 548 74.65 26.67 47.98

1050 442 56 552 75.21 26.87 48.34

1054 442 56 556 75.77 27.06 48.71

1058 442 56 560 76.33 27.26 49.07

1062 442 56 564 76.89 27.45 49.44

1066 442 56 568 77.44 27.64 49.80

1070 442 56 572 78.00 27.84 50.16

1074 442 56 576 78.56 28.03 50.53

1078 442 56 580 79.12 28.23 50.89

1082 442 56 584 79.68 28.42 51.26

1086 442 56 588 80.23 28.61 51.62

1090 442 56 592 80.79 28.81 51.98

1094 442 56 596 81.35 29.00 52.35

1098 442 56 600 81.91 29.20 52.71

1102 442 56 604 82.47 29.39 53.08

1106 442 56 608 83.02 29.58 53.44

1110 442 56 612 83.58 29.78 53.80

1114 442 56 616 84.14 29.97 54.17

1118 442 56 620 84.70 30.17 54.53

1122 442 56 624 85.26 30.36 54.90

1126 442 56 628 85.81 30.55 55.26

1130 442 56 632 86.37 30.75 55.62

1134 442 56 636 86.93 30.94 55.99

Page 68: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

65

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1138 442 56 640 87.49 31.14 56.35

1142 442 56 644 88.05 31.33 56.72

1146 442 56 648 88.60 31.52 57.08

1150 442 56 652 89.16 31.72 57.44

1154 442 56 656 89.72 31.91 57.81

1158 442 56 660 90.28 32.11 58.17

1162 442 56 664 90.84 32.30 58.54

1166 442 56 668 91.39 32.49 58.90

1170 442 56 672 91.95 32.69 59.26

1174 442 56 676 92.51 32.88 59.63

1178 442 56 680 93.07 33.08 59.99

1182 442 56 684 93.63 33.27 60.36

1186 442 56 688 94.18 33.46 60.72

1190 442 56 692 94.74 33.66 61.08

1194 442 56 696 95.30 33.85 61.45

1198 442 56 700 95.86 34.05 61.81

1202 442 56 704 96.42 34.24 62.18

1206 442 56 708 96.97 34.43 62.54

1210 442 56 712 97.53 34.63 62.90

1214 442 56 716 98.09 34.82 63.27

1218 442 56 720 98.65 35.02 63.63

1222 442 56 724 99.21 35.21 64.00

1226 442 56 728 99.76 35.40 64.36

1230 442 56 732 100.32 35.60 64.72

1234 442 56 736 100.88 35.79 65.09

1238 442 56 740 101.44 35.99 65.45

1242 442 56 744 102.00 36.18 65.82

1246 442 56 748 102.55 36.37 66.18

1250 442 56 752 103.11 36.57 66.54

1254 442 56 756 103.67 36.76 66.91

1258 442 56 760 104.23 36.96 67.27

1262 442 56 764 104.79 37.15 67.64

1266 442 56 768 105.34 37.34 68.00

1270 442 56 772 105.90 37.54 68.36

1274 442 56 776 106.46 37.73 68.73

1278 442 56 780 107.02 37.93 69.09

1282 442 56 784 107.58 38.12 69.46

1286 442 56 788 108.13 38.31 69.82

1290 442 56 792 108.69 38.51 70.18

1294 442 56 796 109.25 38.70 70.55

Page 69: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

66

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1298 442 56 800 109.81 38.90 70.91

1302 442 56 804 110.37 39.09 71.28

1306 442 56 808 110.92 39.28 71.64

1310 442 56 812 111.48 39.48 72.00

1314 442 56 816 112.04 39.67 72.37

1318 442 56 820 112.60 39.87 72.73

1322 442 56 824 113.16 40.06 73.10

1326 442 56 828 113.71 40.25 73.46

1330 442 56 832 114.27 40.45 73.82

1334 442 56 836 114.83 40.64 74.19

1338 442 56 840 115.39 40.84 74.55

1342 442 56 844 115.95 41.03 74.92

1346 442 56 848 116.50 41.22 75.28

1350 442 56 852 117.06 41.42 75.64

1354 442 56 856 117.62 41.61 76.01

1358 442 56 860 118.18 41.81 76.37

1362 442 56 864 118.74 42.00 76.74

1366 442 56 868 119.29 42.19 77.10

1370 442 56 872 119.85 42.39 77.46

1374 442 56 876 120.41 42.58 77.83

1378 442 56 880 120.97 42.78 78.19

1382 442 56 884 121.53 42.97 78.56

1386 442 56 888 122.08 43.16 78.92

1390 442 56 892 122.64 43.36 79.28

1394 442 56 896 123.20 43.55 79.65

1398 442 56 900 123.76 43.75 80.01

1402 442 56 904 124.32 43.94 80.38

1406 442 56 908 124.87 44.13 80.74

1410 442 56 912 125.43 44.33 81.10

1414 442 56 916 125.99 44.52 81.47

1418 442 56 920 126.55 44.72 81.83

1422 442 56 924 127.11 44.91 82.20

1426 442 56 928 127.66 45.10 82.56

1430 442 56 932 128.22 45.30 82.92

1434 442 56 936 128.78 45.49 83.29

1438 442 56 940 129.34 45.69 83.65

1442 442 56 944 129.90 45.88 84.02

1446 442 56 948 130.45 46.07 84.38

1450 442 56 952 131.01 46.27 84.74

1454 442 56 956 131.57 46.46 85.11

Page 70: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

67

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1458 442 56 960 132.13 46.66 85.47

1462 442 56 964 132.69 46.85 85.84

1466 442 56 968 133.24 47.04 86.20

1470 442 56 972 133.80 47.24 86.56

1474 442 56 976 134.36 47.43 86.93

1478 442 56 980 134.92 47.63 87.29

1482 442 56 984 135.48 47.82 87.66

1486 442 56 988 136.03 48.01 88.02

1490 442 56 992 136.59 48.21 88.38

1494 442 56 996 137.15 48.40 88.75

1498 442 56 1000 137.71 48.60 89.11

1502 442 56 1004 138.27 48.79 89.48

1506 442 56 1008 138.82 48.98 89.84

1510 442 56 1012 139.38 49.18 90.20

1514 442 56 1016 139.94 49.37 90.57

1518 442 56 1020 140.50 49.57 90.93

1522 442 56 1024 141.06 49.76 91.30

1526 442 56 1028 141.61 49.95 91.66

1530 442 56 1032 142.17 50.15 92.02

1534 442 56 1036 142.73 50.34 92.39

1538 442 56 1040 143.29 50.54 92.75

1542 442 56 1044 143.85 50.73 93.12

1546 442 56 1048 144.40 50.92 93.48

1550 442 56 1052 144.96 51.12 93.84

1554 442 56 1056 145.52 51.31 94.21

1558 442 56 1060 146.08 51.51 94.57

1562 442 56 1064 146.64 51.70 94.94

1566 442 56 1068 147.19 51.89 95.30

1570 442 56 1072 147.75 52.09 95.66

1574 442 56 1076 148.31 52.28 96.03

1578 442 56 1080 148.87 52.48 96.39

1582 442 56 1084 149.43 52.67 96.76

1586 442 56 1088 149.98 52.86 97.12

1590 442 56 1092 150.54 53.06 97.48

1594 442 56 1096 151.10 53.25 97.85

1598 442 56 1100 151.66 53.45 98.21

1602 442 56 1104 152.22 53.64 98.58

1606 442 56 1108 152.77 53.83 98.94

1610 442 56 1112 153.33 54.03 99.30

1614 442 56 1116 153.89 54.22 99.67

Page 71: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

68

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1618 442 56 1120 154.45 54.42 100.03

1622 442 56 1124 155.01 54.61 100.40

1626 442 56 1128 155.56 54.80 100.76

1630 442 56 1132 156.12 55.00 101.12

1634 442 56 1136 156.68 55.19 101.49

1638 442 56 1140 157.24 55.39 101.85

1642 442 56 1144 157.80 55.58 102.22

1646 442 56 1148 158.35 55.77 102.58

1650 442 56 1152 158.91 55.97 102.94

1654 442 56 1156 159.47 56.16 103.31

1658 442 56 1160 160.03 56.36 103.67

1662 442 56 1164 160.59 56.55 104.04

1666 442 56 1168 161.14 56.74 104.40

1670 442 56 1172 161.70 56.94 104.76

1674 442 56 1176 162.26 57.13 105.13

1678 442 56 1180 162.82 57.33 105.49

1682 442 56 1184 163.38 57.52 105.86

1686 442 56 1188 163.93 57.71 106.22

1690 442 56 1192 164.49 57.91 106.58

1694 442 56 1196 165.05 58.10 106.95

1698 442 56 1200 165.61 58.30 107.31

1702 442 56 1204 166.17 58.49 107.68

1706 442 56 1208 166.72 58.68 108.04

1710 442 56 1212 167.28 58.88 108.40

1714 442 56 1216 167.84 59.07 108.77

1718 442 56 1220 168.40 59.27 109.13

1722 442 56 1224 168.96 59.46 109.50

1726 442 56 1228 169.51 59.65 109.86

1730 442 56 1232 170.07 59.85 110.22

1734 442 56 1236 170.63 60.04 110.59

1738 442 56 1240 171.19 60.24 110.95

1742 442 56 1244 171.75 60.43 111.32

1746 442 56 1248 172.30 60.62 111.68

1750 442 56 1252 172.86 60.82 112.04

1754 442 56 1256 173.42 61.01 112.41

1758 442 56 1260 173.98 61.21 112.77

1762 442 56 1264 174.54 61.40 113.14

1766 442 56 1268 175.09 61.59 113.50

1770 442 56 1272 175.65 61.79 113.86

1774 442 56 1276 176.21 61.98 114.23

Page 72: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

69

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1778 442 56 1280 176.77 62.18 114.59

1782 442 56 1284 177.33 62.37 114.96

1786 442 56 1288 177.88 62.56 115.32

1790 442 56 1292 178.44 62.76 115.68

1794 442 56 1296 179.00 62.95 116.05

1798 442 56 1300 179.56 63.15 116.41

1802 442 56 1304 180.12 63.34 116.78

1806 442 56 1308 180.67 63.53 117.14

1810 442 56 1312 181.23 63.73 117.50

1814 442 56 1316 181.79 63.92 117.87

1818 442 56 1320 182.35 64.12 118.23

1822 442 56 1324 182.91 64.31 118.60

1826 442 56 1328 183.46 64.50 118.96

1830 442 56 1332 184.02 64.70 119.32

1834 442 56 1336 184.58 64.89 119.69

1838 442 56 1340 185.14 65.09 120.05

1842 442 56 1344 185.70 65.28 120.42

1846 442 56 1348 186.25 65.47 120.78

1850 442 56 1352 186.81 65.67 121.14

1854 442 56 1356 187.37 65.86 121.51

1858 442 56 1360 187.93 66.06 121.87

1862 442 56 1364 188.49 66.25 122.24

1866 442 56 1368 189.04 66.44 122.60

1870 442 56 1372 189.60 66.64 122.96

1874 442 56 1376 190.16 66.83 123.33

1878 442 56 1380 190.72 67.03 123.69

1882 442 56 1384 191.28 67.22 124.06

1886 442 56 1388 191.83 67.41 124.42

1890 442 56 1392 192.39 67.61 124.78

1894 442 56 1396 192.95 67.80 125.15

1898 442 56 1400 193.51 68.00 125.51

1902 442 56 1404 194.07 68.19 125.88

1906 442 56 1408 194.62 68.38 126.24

1910 442 56 1412 195.18 68.58 126.60

1914 442 56 1416 195.74 68.77 126.97

1918 442 56 1420 196.30 68.97 127.33

1922 442 56 1424 196.86 69.16 127.70

1926 442 56 1428 197.41 69.35 128.06

1930 442 56 1432 197.97 69.55 128.42

1934 442 56 1436 198.53 69.74 128.79

Page 73: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

70

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1938 442 56 1440 199.09 69.94 129.15

1942 442 56 1444 199.65 70.13 129.52

1946 442 56 1448 200.20 70.32 129.88

1950 442 56 1452 200.76 70.52 130.24

1954 442 56 1456 201.32 70.71 130.61

1958 442 56 1460 201.88 70.91 130.97

1962 442 56 1464 202.44 71.10 131.34

1966 442 56 1468 202.99 71.29 131.70

1970 442 56 1472 203.55 71.49 132.06

1974 442 56 1476 204.11 71.68 132.43

1978 442 56 1480 204.67 71.88 132.79

1982 442 56 1484 205.23 72.07 133.16

1986 442 56 1488 205.78 72.26 133.52

1990 442 56 1492 206.34 72.46 133.88

1994 442 56 1496 206.90 72.65 134.25

1998 442 56 1500 207.46 72.85 134.61

2002 442 56 1504 208.02 73.04 134.98

2006 442 56 1508 208.57 73.23 135.34

2010 442 56 1512 209.13 73.43 135.70

2014 442 56 1516 209.69 73.62 136.07

2018 442 56 1520 210.25 73.82 136.43

2022 442 56 1524 210.81 74.01 136.80

2026 442 56 1528 211.36 74.20 137.16

2030 442 56 1532 211.92 74.40 137.52

2034 442 56 1536 212.48 74.59 137.89

2038 442 56 1540 213.04 74.79 138.25

2042 442 56 1544 213.60 74.98 138.62

2046 442 56 1548 214.15 75.17 138.98

2050 442 56 1552 214.71 75.37 139.34

2054 442 56 1556 215.27 75.56 139.71

2058 442 56 1560 215.83 75.76 140.07

2062 442 56 1564 216.39 75.95 140.44

2066 442 56 1568 216.94 76.14 140.80

2070 442 56 1572 217.50 76.34 141.16

2074 442 56 1576 218.06 76.53 141.53

2078 442 56 1580 218.62 76.73 141.89

2082 442 56 1584 219.18 76.92 142.26

2086 442 56 1588 219.73 77.11 142.62

2090 442 56 1592 220.29 77.31 142.98

2094 442 56 1596 220.85 77.50 143.35

Page 74: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

71

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2098 442 56 1600 221.41 77.70 143.71

2102 442 56 1604 221.97 77.89 144.08

2106 442 56 1608 222.52 78.08 144.44

2110 442 56 1612 223.08 78.28 144.80

2114 442 56 1616 223.64 78.47 145.17

2118 442 56 1620 224.20 78.67 145.53

2122 442 56 1624 224.76 78.86 145.90

2126 442 56 1628 225.31 79.05 146.26

2130 442 56 1632 225.87 79.25 146.62

2134 442 56 1636 226.43 79.44 146.99

2138 442 56 1640 226.99 79.64 147.35

2142 442 56 1644 227.55 79.83 147.72

2146 442 56 1648 228.10 80.02 148.08

2150 442 56 1652 228.66 80.22 148.44

2154 442 56 1656 229.22 80.41 148.81

2158 442 56 1660 229.78 80.61 149.17

2162 442 56 1664 230.34 80.80 149.54

2166 442 56 1668 230.89 80.99 149.90

2170 442 56 1672 231.45 81.19 150.26

2174 442 56 1676 232.01 81.38 150.63

2178 442 56 1680 232.57 81.58 150.99

2182 442 56 1684 233.13 81.77 151.36

2186 442 56 1688 233.68 81.96 151.72

2190 442 56 1692 234.24 82.16 152.08

2194 442 56 1696 234.80 82.35 152.45

2198 442 56 1700 235.36 82.55 152.81

2202 442 56 1704 235.92 82.74 153.18

2206 442 56 1708 236.47 82.93 153.54

2210 442 56 1712 237.03 83.13 153.90

2214 442 56 1716 237.59 83.32 154.27

2218 442 56 1720 238.15 83.52 154.63

2222 442 56 1724 238.71 83.71 155.00

2226 442 56 1728 239.26 83.90 155.36

2230 442 56 1732 239.82 84.10 155.72

2234 442 56 1736 240.38 84.29 156.09

2238 442 56 1740 240.94 84.49 156.45

2242 442 56 1744 241.50 84.68 156.82

2246 442 56 1748 242.05 84.87 157.18

2250 442 56 1752 242.61 85.07 157.54

2254 442 56 1756 243.17 85.26 157.91

Page 75: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

72

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2258 442 56 1760 243.73 85.46 158.27

2262 442 56 1764 244.29 85.65 158.64

2266 442 56 1768 244.84 85.84 159.00

2270 442 56 1772 245.40 86.04 159.36

2274 442 56 1776 245.96 86.23 159.73

2278 442 56 1780 246.52 86.43 160.09

2282 442 56 1784 247.08 86.62 160.46

2286 442 56 1788 247.63 86.81 160.82

2290 442 56 1792 248.19 87.01 161.18

2294 442 56 1796 248.75 87.20 161.55

2298 442 56 1800 249.31 87.40 161.91

2302 442 56 1804 249.87 87.59 162.28

2306 442 56 1808 250.42 87.78 162.64

2310 442 56 1812 250.98 87.98 163.00

2314 442 56 1816 251.54 88.17 163.37

2318 442 56 1820 252.10 88.37 163.73

2322 442 56 1824 252.66 88.56 164.10

2326 442 56 1828 253.21 88.75 164.46

2330 442 56 1832 253.77 88.95 164.82

2334 442 56 1836 254.33 89.14 165.19

2338 442 56 1840 254.89 89.34 165.55

2342 442 56 1844 255.45 89.53 165.92

2346 442 56 1848 256.00 89.72 166.28

2350 442 56 1852 256.56 89.92 166.64

2354 442 56 1856 257.12 90.11 167.01

2358 442 56 1860 257.68 90.31 167.37

2362 442 56 1864 258.24 90.50 167.74

2366 442 56 1868 258.79 90.69 168.10

2370 442 56 1872 259.35 90.89 168.46

2374 442 56 1876 259.91 91.08 168.83

2378 442 56 1880 260.47 91.28 169.19

2382 442 56 1884 261.03 91.47 169.56

2386 442 56 1888 261.58 91.66 169.92

2390 442 56 1892 262.14 91.86 170.28

2394 442 56 1896 262.70 92.05 170.65

2398 442 56 1900 263.26 92.25 171.01

2402 442 56 1904 263.82 92.44 171.38

2406 442 56 1908 264.37 92.63 171.74

2410 442 56 1912 264.93 92.83 172.10

2414 442 56 1916 265.49 93.02 172.47

Page 76: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

73

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2418 442 56 1920 266.05 93.22 172.83

2422 442 56 1924 266.61 93.41 173.20

2426 442 56 1928 267.16 93.60 173.56

2430 442 56 1932 267.72 93.80 173.92

2434 442 56 1936 268.28 93.99 174.29

2438 442 56 1940 268.84 94.19 174.65

2442 442 56 1944 269.40 94.38 175.02

2446 442 56 1948 269.95 94.57 175.38

2450 442 56 1952 270.51 94.77 175.74

2454 442 56 1956 271.07 94.96 176.11

2458 442 56 1960 271.63 95.16 176.47

2462 442 56 1964 272.19 95.35 176.84

2466 442 56 1968 272.74 95.54 177.20

2470 442 56 1972 273.30 95.74 177.56

2474 442 56 1976 273.86 95.93 177.93

2478 442 56 1980 274.42 96.13 178.29

2482 442 56 1984 274.98 96.32 178.66

2486 442 56 1988 275.53 96.51 179.02

2490 442 56 1992 276.09 96.71 179.38

2494 442 56 1996 276.65 96.90 179.75

2498 442 56 2000 277.21 97.10 180.11

2502 442 56 2004 277.77 97.29 180.48

2506 442 56 2008 278.32 97.48 180.84

2510 442 56 2012 278.88 97.68 181.20

2514 442 56 2016 279.44 97.87 181.57

2518 442 56 2020 280.00 98.07 181.93

2522 442 56 2024 280.56 98.26 182.30

2526 442 56 2028 281.11 98.45 182.66

2530 442 56 2032 281.67 98.65 183.02

2534 442 56 2036 282.23 98.84 183.39

2538 442 56 2040 282.79 99.04 183.75

2542 442 56 2044 283.35 99.23 184.12

2546 442 56 2048 283.90 99.42 184.48

2550 442 56 2052 284.46 99.62 184.84

2554 442 56 2056 285.02 99.81 185.21

2558 442 56 2060 285.58 100.01 185.57

2562 442 56 2064 286.14 100.20 185.94

2566 442 56 2068 286.69 100.39 186.30

2570 442 56 2072 287.25 100.59 186.66

2574 442 56 2076 287.81 100.78 187.03

Page 77: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

74

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2578 442 56 2080 288.37 100.98 187.39

2582 442 56 2084 288.93 101.17 187.76

2586 442 56 2088 289.48 101.36 188.12

2590 442 56 2092 290.04 101.56 188.48

2594 442 56 2096 290.60 101.75 188.85

2598 442 56 2100 291.16 101.95 189.21

2602 442 56 2104 291.72 102.14 189.58

2606 442 56 2108 292.27 102.33 189.94

2610 442 56 2112 292.83 102.53 190.30

2614 442 56 2116 293.39 102.72 190.67

2618 442 56 2120 293.95 102.92 191.03

2622 442 56 2124 294.51 103.11 191.40

2626 442 56 2128 295.06 103.30 191.76

2630 442 56 2132 295.62 103.50 192.12

2634 442 56 2136 296.18 103.69 192.49

2638 442 56 2140 296.74 103.89 192.85

2642 442 56 2144 297.30 104.08 193.22

2646 442 56 2148 297.85 104.27 193.58

2650 442 56 2152 298.41 104.47 193.94

2654 442 56 2156 298.97 104.66 194.31

2658 442 56 2160 299.53 104.86 194.67

2662 442 56 2164 300.09 105.05 195.04

2666 442 56 2168 300.64 105.24 195.40

2670 442 56 2172 301.20 105.44 195.76

2674 442 56 2176 301.76 105.63 196.13

2678 442 56 2180 302.32 105.83 196.49

2682 442 56 2184 302.88 106.02 196.86

2686 442 56 2188 303.43 106.21 197.22

2690 442 56 2192 303.99 106.41 197.58

2694 442 56 2196 304.55 106.60 197.95

2698 442 56 2200 305.11 106.80 198.31

2702 442 56 2204 305.67 106.99 198.68

2706 442 56 2208 306.22 107.18 199.04

2710 442 56 2212 306.78 107.38 199.40

2714 442 56 2216 307.34 107.57 199.77

2718 442 56 2220 307.90 107.77 200.13

2722 442 56 2224 308.46 107.96 200.50

2726 442 56 2228 309.01 108.15 200.86

2730 442 56 2232 309.57 108.35 201.22

2734 442 56 2236 310.13 108.54 201.59

Page 78: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

75

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2738 442 56 2240 310.69 108.74 201.95

2742 442 56 2244 311.25 108.93 202.32

2746 442 56 2248 311.80 109.12 202.68

2750 442 56 2252 312.36 109.32 203.04

2754 442 56 2256 312.92 109.51 203.41

2758 442 56 2260 313.48 109.71 203.77

2762 442 56 2264 314.04 109.90 204.14

2766 442 56 2268 314.59 110.09 204.50

2770 442 56 2272 315.15 110.29 204.86

2774 442 56 2276 315.71 110.48 205.23

2778 442 56 2280 316.27 110.68 205.59

2782 442 56 2284 316.83 110.87 205.96

2786 442 56 2288 317.38 111.06 206.32

2790 442 56 2292 317.94 111.26 206.68

2794 442 56 2296 318.50 111.45 207.05

2798 442 56 2300 319.06 111.65 207.41

2802 442 56 2304 319.62 111.84 207.78

2806 442 56 2308 320.17 112.03 208.14

2810 442 56 2312 320.73 112.23 208.50

2814 442 56 2316 321.29 112.42 208.87

2818 442 56 2320 321.85 112.62 209.23

2822 442 56 2324 322.41 112.81 209.60

2826 442 56 2328 322.96 113.00 209.96

2830 442 56 2332 323.52 113.20 210.32

2834 442 56 2336 324.08 113.39 210.69

2838 442 56 2340 324.64 113.59 211.05

2842 442 56 2344 325.20 113.78 211.42

2846 442 56 2348 325.75 113.97 211.78

2850 442 56 2352 326.31 114.17 212.14

2854 442 56 2356 326.87 114.36 212.51

2858 442 56 2360 327.43 114.56 212.87

2862 442 56 2364 327.99 114.75 213.24

2866 442 56 2368 328.54 114.94 213.60

2870 442 56 2372 329.10 115.14 213.96

2874 442 56 2376 329.66 115.33 214.33

2878 442 56 2380 330.22 115.53 214.69

2882 442 56 2384 330.78 115.72 215.06

2886 442 56 2388 331.33 115.91 215.42

2890 442 56 2392 331.89 116.11 215.78

2894 442 56 2396 332.45 116.30 216.15

Page 79: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

76

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2898 442 56 2400 333.01 116.50 216.51

2902 442 56 2404 333.57 116.69 216.88

2906 442 56 2408 334.12 116.88 217.24

2910 442 56 2412 334.68 117.08 217.60

2914 442 56 2416 335.24 117.27 217.97

2918 442 56 2420 335.80 117.47 218.33

2922 442 56 2424 336.36 117.66 218.70

2926 442 56 2428 336.91 117.85 219.06

2930 442 56 2432 337.47 118.05 219.42

2934 442 56 2436 338.03 118.24 219.79

2938 442 56 2440 338.59 118.44 220.15

2942 442 56 2444 339.15 118.63 220.52

2946 442 56 2448 339.70 118.82 220.88

2950 442 56 2452 340.26 119.02 221.24

2954 442 56 2456 340.82 119.21 221.61

2958 442 56 2460 341.38 119.41 221.97

2962 442 56 2464 341.94 119.60 222.34

2966 442 56 2468 342.49 119.79 222.70

2970 442 56 2472 343.05 119.99 223.06

2974 442 56 2476 343.61 120.18 223.43

2978 442 56 2480 344.17 120.38 223.79

2982 442 56 2484 344.73 120.57 224.16

2986 442 56 2488 345.28 120.76 224.52

2990 442 56 2492 345.84 120.96 224.88

2994 442 56 2496 346.40 121.15 225.25

2998 442 56 2500 346.96 121.35 225.61

3002 442 56 2504 347.52 121.54 225.98

3006 442 56 2508 348.07 121.73 226.34

3010 442 56 2512 348.63 121.93 226.70

3014 442 56 2516 349.19 122.12 227.07

3018 442 56 2520 349.75 122.32 227.43

3022 442 56 2524 350.31 122.51 227.80

3026 442 56 2528 350.86 122.70 228.16

3030 442 56 2532 351.42 122.90 228.52

3034 442 56 2536 351.98 123.09 228.89

3038 442 56 2540 352.54 123.29 229.25

3042 442 56 2544 353.10 123.48 229.62

3046 442 56 2548 353.65 123.67 229.98

3050 442 56 2552 354.21 123.87 230.34

3054 442 56 2556 354.77 124.06 230.71

Page 80: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

77

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

3058 442 56 2560 355.33 124.26 231.07

3062 442 56 2564 355.89 124.45 231.44

3066 442 56 2568 356.44 124.64 231.80

3070 442 56 2572 357.00 124.84 232.16

3074 442 56 2576 357.56 125.03 232.53

3078 442 56 2580 358.12 125.23 232.89

3082 442 56 2584 358.68 125.42 233.26

3086 442 56 2588 359.23 125.61 233.62

3090 442 56 2592 359.79 125.81 233.98

3094 442 56 2596 360.35 126.00 234.35

3098 442 56 2600 360.91 126.20 234.71

3102 442 56 2604 361.47 126.39 235.08

3106 442 56 2608 362.02 126.58 235.44

3110 442 56 2612 362.58 126.78 235.80

3114 442 56 2616 363.14 126.97 236.17

3118 442 56 2620 363.70 127.17 236.53

3122 442 56 2624 364.26 127.36 236.90

3126 442 56 2628 364.81 127.55 237.26

3130 442 56 2632 365.37 127.75 237.62

3134 442 56 2636 365.93 127.94 237.99

3138 442 56 2640 366.49 128.14 238.35

3142 442 56 2644 367.05 128.33 238.72

3146 442 56 2648 367.60 128.52 239.08

3150 442 56 2652 368.16 128.72 239.44

3154 442 56 2656 368.72 128.91 239.81

3158 442 56 2660 369.28 129.11 240.17

3162 442 56 2664 369.84 129.30 240.54

3166 442 56 2668 370.39 129.49 240.90

3170 442 56 2672 370.95 129.69 241.26

3174 442 56 2676 371.51 129.88 241.63

3178 442 56 2680 372.07 130.08 241.99

3182 442 56 2684 372.63 130.27 242.36

3186 442 56 2688 373.18 130.46 242.72

3190 442 56 2692 373.74 130.66 243.08

3194 442 56 2696 374.30 130.85 243.45

3198 442 56 2700 374.86 131.05 243.81

3202 442 56 2704 375.42 131.24 244.18

3206 442 56 2708 375.97 131.43 244.54

3210 442 56 2712 376.53 131.63 244.90

3214 442 56 2716 377.09 131.82 245.27

Page 81: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter E

78

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

3218 442 56 2720 377.65 132.02 245.63

3222 442 56 2724 378.21 132.21 246.00

3226 442 56 2728 378.76 132.40 246.36

3230 442 56 2732 379.32 132.60 246.72

3234 442 56 2736 379.88 132.79 247.09

3238 442 56 2740 380.44 132.99 247.45

3242 442 56 2744 381.00 133.18 247.82

3246 442 56 2748 381.55 133.37 248.18

3250 442 56 2752 381.83 133.47 248.36

If the employee‟s gross pay is over £3,250, go to page 115

If the employee‟s gross pay is over £3,250, go to page 82

Page 82: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Table letter L

79

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ Up to and including

101.99 9

£ £ £ £ p £ p £ p

No NIC liability, make no entries on forms T11 and T14

102 102 0 0 0.00 0.00 0.00

103 102 1 0 R 0.07 0.00 R 0.07

104 102 2 0 R 0.13 0.00 R 0.13

105 102 3 0 R 0.19 0.00 R 0.19

106 102 4 0 R 0.24 0.00 R 0.24

107 102 5 0 R 0.29 0.00 R 0.29

108 102 6 0 R 0.34 0.00 R 0.34

109 102 7 0 R 0.40 0.00 R 0.40

110 102 8 0 R 0.45 0.00 R 0.45

111 102 9 0 R 0.50 0.00 R 0.50

112 102 10 0 R 0.56 0.00 R 0.56

113 102 11 0 R 0.60 0.00 R 0.60

114 102 12 0 R 0.66 0.00 R 0.66

115 102 13 0 R 0.69 0.00 R 0.69

116 102 13 1 R 0.54 0.00 R 0.54

117 102 13 2 R 0.44 0.00 R 0.44

118 102 13 3 R 0.34 0.00 R 0.34

119 102 13 4 R 0.24 0.00 R 0.24

120 102 13 5 R 0.14 0.00 R 0.14

121 102 13 6 R 0.04 0.00 R 0.04

122 102 13 7 0.06 0.00 0.06

123 102 13 8 0.16 0.00 0.16

124 102 13 9 0.26 0.00 0.26

Weekly table for Contracted-out Salary Related where employee has deferment for use from 6 April 2011 to 5 April 2012

Weekly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2011 to 5 April 2012

Use this table for

Use this table for employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, for whom you hold form RD950 or CA2700.

employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, for whom you hold form RD950 or CA2700.

Completing Deductions Working Sheet, form T11 or substitute

Completing Deductions Working Sheet, form T11 or substitute

enter „L‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 115.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for

each step is calculated 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.

enter „L‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 82.

The figures in the left hand column of each table show

steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

• employees who are State Pension Age or over, see booklet CF393(IOM)

• employees in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

• employees who are State Pension Age or over, see booklet CF393(IOM)

• employees in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

Do not use this table for

Do not use this table for

for information only - do not enter on Deductions Working Sheet, form T11

for information only - do not enter on Deductions Working Sheet, form T11

Page 83: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

80

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

125 102 13 10 0.36 0.00 0.36

126 102 13 11 0.47 0.00 0.47

127 102 13 12 0.57 0.00 0.57

128 102 13 13 0.67 0.00 0.67

129 102 13 14 0.77 0.00 0.77

130 102 13 15 0.87 0.00 0.87

131 102 13 16 0.97 0.00 0.97

132 102 13 17 1.07 0.00 1.07

133 102 13 18 1.17 0.00 1.17

134 102 13 19 1.27 0.00 1.27

135 102 13 20 1.37 0.00 1.37

136 102 13 21 1.48 0.00 1.48

137 102 13 22 1.58 0.01 1.57

138 102 13 23 1.68 0.02 1.66

139 102 13 24 1.78 0.03 1.75

140 102 13 25 1.88 0.04 1.84

141 102 13 26 1.98 0.05 1.93

142 102 13 27 2.08 0.06 2.02

143 102 13 28 2.18 0.07 2.11

144 102 13 29 2.28 0.08 2.20

145 102 13 30 2.38 0.09 2.29

146 102 13 31 2.49 0.10 2.39

147 102 13 32 2.59 0.11 2.48

148 102 13 33 2.69 0.12 2.57

149 102 13 34 2.79 0.13 2.66

150 102 13 35 2.89 0.14 2.75

151 102 13 36 2.99 0.15 2.84

152 102 13 37 3.09 0.16 2.93

153 102 13 38 3.19 0.17 3.02

154 102 13 39 3.29 0.18 3.11

155 102 13 40 3.39 0.19 3.20

156 102 13 41 3.50 0.20 3.30

157 102 13 42 3.60 0.21 3.39

158 102 13 43 3.70 0.22 3.48

159 102 13 44 3.80 0.23 3.57

160 102 13 45 3.90 0.24 3.66

161 102 13 46 4.00 0.25 3.75

162 102 13 47 4.10 0.26 3.84

163 102 13 48 4.20 0.27 3.93

164 102 13 49 4.30 0.28 4.02

Page 84: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

81

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

165 102 13 50 4.40 0.29 4.11

166 102 13 51 4.51 0.30 4.21

167 102 13 52 4.61 0.31 4.30

168 102 13 53 4.71 0.32 4.39

169 102 13 54 4.81 0.33 4.48

170 102 13 55 4.91 0.34 4.57

171 102 13 56 5.01 0.35 4.66

172 102 13 57 5.11 0.36 4.75

173 102 13 58 5.21 0.37 4.84

174 102 13 59 5.31 0.38 4.93

175 102 13 60 5.41 0.39 5.02

176 102 13 61 5.52 0.40 5.12

177 102 13 62 5.62 0.41 5.21

178 102 13 63 5.72 0.42 5.30

179 102 13 64 5.82 0.43 5.39

180 102 13 65 5.92 0.44 5.48

181 102 13 66 6.02 0.45 5.57

182 102 13 67 6.12 0.46 5.66

183 102 13 68 6.22 0.47 5.75

184 102 13 69 6.32 0.48 5.84

185 102 13 70 6.42 0.49 5.93

186 102 13 71 6.53 0.50 6.03

187 102 13 72 6.63 0.51 6.12

188 102 13 73 6.73 0.52 6.21

189 102 13 74 6.83 0.53 6.30

190 102 13 75 6.93 0.54 6.39

191 102 13 76 7.03 0.55 6.48

192 102 13 77 7.13 0.56 6.57

193 102 13 78 7.23 0.57 6.66

194 102 13 79 7.33 0.58 6.75

195 102 13 80 7.43 0.59 6.84

196 102 13 81 7.54 0.60 6.94

197 102 13 82 7.64 0.61 7.03

198 102 13 83 7.74 0.62 7.12

199 102 13 84 7.84 0.63 7.21

200 102 13 85 7.94 0.64 7.30

201 102 13 86 8.04 0.65 7.39

202 102 13 87 8.14 0.66 7.48

203 102 13 88 8.24 0.67 7.57

204 102 13 89 8.34 0.68 7.66

Page 85: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

82

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

205 102 13 90 8.44 0.69 7.75

206 102 13 91 8.55 0.70 7.85

207 102 13 92 8.65 0.71 7.94

208 102 13 93 8.75 0.72 8.03

209 102 13 94 8.85 0.73 8.12

210 102 13 95 8.95 0.74 8.21

211 102 13 96 9.05 0.75 8.30

212 102 13 97 9.15 0.76 8.39

213 102 13 98 9.25 0.77 8.48

214 102 13 99 9.35 0.78 8.57

215 102 13 100 9.45 0.79 8.66

216 102 13 101 9.56 0.80 8.76

217 102 13 102 9.66 0.81 8.85

218 102 13 103 9.76 0.82 8.94

219 102 13 104 9.86 0.83 9.03

220 102 13 105 9.96 0.84 9.12

221 102 13 106 10.06 0.85 9.21

222 102 13 107 10.16 0.86 9.30

223 102 13 108 10.26 0.87 9.39

224 102 13 109 10.36 0.88 9.48

225 102 13 110 10.46 0.89 9.57

226 102 13 111 10.57 0.90 9.67

227 102 13 112 10.67 0.91 9.76

228 102 13 113 10.77 0.92 9.85

229 102 13 114 10.87 0.93 9.94

230 102 13 115 10.97 0.94 10.03

231 102 13 116 11.07 0.95 10.12

232 102 13 117 11.17 0.96 10.21

233 102 13 118 11.27 0.97 10.30

234 102 13 119 11.37 0.98 10.39

235 102 13 120 11.47 0.99 10.48

236 102 13 121 11.58 1.00 10.58

237 102 13 122 11.68 1.01 10.67

238 102 13 123 11.78 1.02 10.76

239 102 13 124 11.88 1.03 10.85

240 102 13 125 11.98 1.04 10.94

241 102 13 126 12.08 1.05 11.03

242 102 13 127 12.18 1.06 11.12

243 102 13 128 12.28 1.07 11.21

244 102 13 129 12.38 1.08 11.30

Page 86: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

83

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

245 102 13 130 12.48 1.09 11.39

246 102 13 131 12.59 1.10 11.49

247 102 13 132 12.69 1.11 11.58

248 102 13 133 12.79 1.12 11.67

249 102 13 134 12.89 1.13 11.76

250 102 13 135 12.99 1.14 11.85

251 102 13 136 13.09 1.15 11.94

252 102 13 137 13.19 1.16 12.03

253 102 13 138 13.29 1.17 12.12

254 102 13 139 13.39 1.18 12.21

255 102 13 140 13.49 1.19 12.30

256 102 13 141 13.60 1.20 12.40

257 102 13 142 13.70 1.21 12.49

258 102 13 143 13.80 1.22 12.58

259 102 13 144 13.90 1.23 12.67

260 102 13 145 14.00 1.24 12.76

261 102 13 146 14.10 1.25 12.85

262 102 13 147 14.20 1.26 12.94

263 102 13 148 14.30 1.27 13.03

264 102 13 149 14.40 1.28 13.12

265 102 13 150 14.50 1.29 13.21

266 102 13 151 14.61 1.30 13.31

267 102 13 152 14.71 1.31 13.40

268 102 13 153 14.81 1.32 13.49

269 102 13 154 14.91 1.33 13.58

270 102 13 155 15.01 1.34 13.67

271 102 13 156 15.11 1.35 13.76

272 102 13 157 15.21 1.36 13.85

273 102 13 158 15.31 1.37 13.94

274 102 13 159 15.41 1.38 14.03

275 102 13 160 15.51 1.39 14.12

276 102 13 161 15.62 1.40 14.22

277 102 13 162 15.72 1.41 14.31

278 102 13 163 15.82 1.42 14.40

279 102 13 164 15.92 1.43 14.49

280 102 13 165 16.02 1.44 14.58

281 102 13 166 16.12 1.45 14.67

282 102 13 167 16.22 1.46 14.76

283 102 13 168 16.32 1.47 14.85

284 102 13 169 16.42 1.48 14.94

Page 87: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

84

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

285 102 13 170 16.52 1.49 15.03

286 102 13 171 16.63 1.50 15.13

287 102 13 172 16.73 1.51 15.22

288 102 13 173 16.83 1.52 15.31

289 102 13 174 16.93 1.53 15.40

290 102 13 175 17.03 1.54 15.49

291 102 13 176 17.13 1.55 15.58

292 102 13 177 17.23 1.56 15.67

293 102 13 178 17.33 1.57 15.76

294 102 13 179 17.43 1.58 15.85

295 102 13 180 17.53 1.59 15.94

296 102 13 181 17.64 1.60 16.04

297 102 13 182 17.74 1.61 16.13

298 102 13 183 17.84 1.62 16.22

299 102 13 184 17.94 1.63 16.31

300 102 13 185 18.04 1.64 16.40

301 102 13 186 18.14 1.65 16.49

302 102 13 187 18.24 1.66 16.58

303 102 13 188 18.34 1.67 16.67

304 102 13 189 18.44 1.68 16.76

305 102 13 190 18.54 1.69 16.85

306 102 13 191 18.65 1.70 16.95

307 102 13 192 18.75 1.71 17.04

308 102 13 193 18.85 1.72 17.13

309 102 13 194 18.95 1.73 17.22

310 102 13 195 19.05 1.74 17.31

311 102 13 196 19.15 1.75 17.40

312 102 13 197 19.25 1.76 17.49

313 102 13 198 19.35 1.77 17.58

314 102 13 199 19.45 1.78 17.67

315 102 13 200 19.55 1.79 17.76

316 102 13 201 19.66 1.80 17.86

317 102 13 202 19.76 1.81 17.95

318 102 13 203 19.86 1.82 18.04

319 102 13 204 19.96 1.83 18.13

320 102 13 205 20.06 1.84 18.22

321 102 13 206 20.16 1.85 18.31

322 102 13 207 20.26 1.86 18.40

323 102 13 208 20.36 1.87 18.49

324 102 13 209 20.46 1.88 18.58

Page 88: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

85

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

325 102 13 210 20.56 1.89 18.67

326 102 13 211 20.67 1.90 18.77

327 102 13 212 20.77 1.91 18.86

328 102 13 213 20.87 1.92 18.95

329 102 13 214 20.97 1.93 19.04

330 102 13 215 21.07 1.94 19.13

331 102 13 216 21.17 1.95 19.22

332 102 13 217 21.27 1.96 19.31

333 102 13 218 21.37 1.97 19.40

334 102 13 219 21.47 1.98 19.49

335 102 13 220 21.57 1.99 19.58

336 102 13 221 21.68 2.00 19.68

337 102 13 222 21.78 2.01 19.77

338 102 13 223 21.88 2.02 19.86

339 102 13 224 21.98 2.03 19.95

340 102 13 225 22.08 2.04 20.04

341 102 13 226 22.18 2.05 20.13

342 102 13 227 22.28 2.06 20.22

343 102 13 228 22.38 2.07 20.31

344 102 13 229 22.48 2.08 20.40

345 102 13 230 22.58 2.09 20.49

346 102 13 231 22.69 2.10 20.59

347 102 13 232 22.79 2.11 20.68

348 102 13 233 22.89 2.12 20.77

349 102 13 234 22.99 2.13 20.86

350 102 13 235 23.09 2.14 20.95

351 102 13 236 23.19 2.15 21.04

352 102 13 237 23.29 2.16 21.13

353 102 13 238 23.39 2.17 21.22

354 102 13 239 23.49 2.18 21.31

355 102 13 240 23.59 2.19 21.40

356 102 13 241 23.70 2.20 21.50

357 102 13 242 23.80 2.21 21.59

358 102 13 243 23.90 2.22 21.68

359 102 13 244 24.00 2.23 21.77

360 102 13 245 24.10 2.24 21.86

361 102 13 246 24.20 2.25 21.95

362 102 13 247 24.30 2.26 22.04

363 102 13 248 24.40 2.27 22.13

364 102 13 249 24.50 2.28 22.22

Page 89: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

86

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

365 102 13 250 24.60 2.29 22.31

366 102 13 251 24.71 2.30 22.41

367 102 13 252 24.81 2.31 22.50

368 102 13 253 24.91 2.32 22.59

369 102 13 254 25.01 2.33 22.68

370 102 13 255 25.11 2.34 22.77

371 102 13 256 25.21 2.35 22.86

372 102 13 257 25.31 2.36 22.95

373 102 13 258 25.41 2.37 23.04

374 102 13 259 25.51 2.38 23.13

375 102 13 260 25.61 2.39 23.22

376 102 13 261 25.72 2.40 23.32

377 102 13 262 25.82 2.41 23.41

378 102 13 263 25.92 2.42 23.50

379 102 13 264 26.02 2.43 23.59

380 102 13 265 26.12 2.44 23.68

381 102 13 266 26.22 2.45 23.77

382 102 13 267 26.32 2.46 23.86

383 102 13 268 26.42 2.47 23.95

384 102 13 269 26.52 2.48 24.04

385 102 13 270 26.62 2.49 24.13

386 102 13 271 26.73 2.50 24.23

387 102 13 272 26.83 2.51 24.32

388 102 13 273 26.93 2.52 24.41

389 102 13 274 27.03 2.53 24.50

390 102 13 275 27.13 2.54 24.59

391 102 13 276 27.23 2.55 24.68

392 102 13 277 27.33 2.56 24.77

393 102 13 278 27.43 2.57 24.86

394 102 13 279 27.53 2.58 24.95

395 102 13 280 27.63 2.59 25.04

396 102 13 281 27.74 2.60 25.14

397 102 13 282 27.84 2.61 25.23

398 102 13 283 27.94 2.62 25.32

399 102 13 284 28.04 2.63 25.41

400 102 13 285 28.14 2.64 25.50

401 102 13 286 28.24 2.65 25.59

402 102 13 287 28.34 2.66 25.68

403 102 13 288 28.44 2.67 25.77

404 102 13 289 28.54 2.68 25.86

Page 90: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

87

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

405 102 13 290 28.64 2.69 25.95

406 102 13 291 28.75 2.70 26.05

407 102 13 292 28.85 2.71 26.14

408 102 13 293 28.95 2.72 26.23

409 102 13 294 29.05 2.73 26.32

410 102 13 295 29.15 2.74 26.41

411 102 13 296 29.25 2.75 26.50

412 102 13 297 29.35 2.76 26.59

413 102 13 298 29.45 2.77 26.68

414 102 13 299 29.55 2.78 26.77

415 102 13 300 29.65 2.79 26.86

416 102 13 301 29.76 2.80 26.96

417 102 13 302 29.86 2.81 27.05

418 102 13 303 29.96 2.82 27.14

419 102 13 304 30.06 2.83 27.23

420 102 13 305 30.16 2.84 27.32

421 102 13 306 30.26 2.85 27.41

422 102 13 307 30.36 2.86 27.50

423 102 13 308 30.46 2.87 27.59

424 102 13 309 30.56 2.88 27.68

425 102 13 310 30.66 2.89 27.77

426 102 13 311 30.77 2.90 27.87

427 102 13 312 30.87 2.91 27.96

428 102 13 313 30.97 2.92 28.05

429 102 13 314 31.07 2.93 28.14

430 102 13 315 31.17 2.94 28.23

431 102 13 316 31.27 2.95 28.32

432 102 13 317 31.37 2.96 28.41

433 102 13 318 31.47 2.97 28.50

434 102 13 319 31.57 2.98 28.59

435 102 13 320 31.67 2.99 28.68

436 102 13 321 31.78 3.00 28.78

437 102 13 322 31.88 3.01 28.87

438 102 13 323 31.98 3.02 28.96

439 102 13 324 32.08 3.03 29.05

440 102 13 325 32.18 3.04 29.14

441 102 13 326 32.28 3.05 29.23

442 102 13 327 32.38 3.06 29.32

443 102 13 328 32.48 3.07 29.41

444 102 13 329 32.58 3.08 29.50

Page 91: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

88

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

445 102 13 330 32.68 3.09 29.59

446 102 13 331 32.79 3.10 29.69

447 102 13 332 32.89 3.11 29.78

448 102 13 333 32.99 3.12 29.87

449 102 13 334 33.09 3.13 29.96

450 102 13 335 33.19 3.14 30.05

451 102 13 336 33.29 3.15 30.14

452 102 13 337 33.39 3.16 30.23

453 102 13 338 33.49 3.17 30.32

454 102 13 339 33.59 3.18 30.41

455 102 13 340 33.69 3.19 30.50

456 102 13 341 33.80 3.20 30.60

457 102 13 342 33.90 3.21 30.69

458 102 13 343 34.00 3.22 30.78

459 102 13 344 34.10 3.23 30.87

460 102 13 345 34.20 3.24 30.96

461 102 13 346 34.30 3.25 31.05

462 102 13 347 34.40 3.26 31.14

463 102 13 348 34.50 3.27 31.23

464 102 13 349 34.60 3.28 31.32

465 102 13 350 34.70 3.29 31.41

466 102 13 351 34.81 3.30 31.51

467 102 13 352 34.91 3.31 31.60

468 102 13 353 35.01 3.32 31.69

469 102 13 354 35.11 3.33 31.78

470 102 13 355 35.21 3.34 31.87

471 102 13 356 35.31 3.35 31.96

472 102 13 357 35.41 3.36 32.05

473 102 13 358 35.51 3.37 32.14

474 102 13 359 35.61 3.38 32.23

475 102 13 360 35.71 3.39 32.32

476 102 13 361 35.82 3.40 32.42

477 102 13 362 35.92 3.41 32.51

478 102 13 363 36.02 3.42 32.60

479 102 13 364 36.12 3.43 32.69

480 102 13 365 36.22 3.44 32.78

481 102 13 366 36.32 3.45 32.87

482 102 13 367 36.42 3.46 32.96

483 102 13 368 36.52 3.47 33.05

484 102 13 369 36.62 3.48 33.14

Page 92: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

89

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

485 102 13 370 36.72 3.49 33.23

486 102 13 371 36.83 3.50 33.33

487 102 13 372 36.93 3.51 33.42

488 102 13 373 37.03 3.52 33.51

489 102 13 374 37.13 3.53 33.60

490 102 13 375 37.23 3.54 33.69

491 102 13 376 37.33 3.55 33.78

492 102 13 377 37.43 3.56 33.87

493 102 13 378 37.53 3.57 33.96

494 102 13 379 37.63 3.58 34.05

495 102 13 380 37.73 3.59 34.14

496 102 13 381 37.84 3.60 34.24

497 102 13 382 37.94 3.61 34.33

498 102 13 383 38.04 3.62 34.42

499 102 13 384 38.14 3.63 34.51

500 102 13 385 38.24 3.64 34.60

501 102 13 386 38.34 3.65 34.69

502 102 13 387 38.44 3.66 34.78

503 102 13 388 38.54 3.67 34.87

504 102 13 389 38.64 3.68 34.96

505 102 13 390 38.74 3.69 35.05

506 102 13 391 38.85 3.70 35.15

507 102 13 392 38.95 3.71 35.24

508 102 13 393 39.05 3.72 35.33

509 102 13 394 39.15 3.73 35.42

510 102 13 395 39.25 3.74 35.51

511 102 13 396 39.35 3.75 35.60

512 102 13 397 39.45 3.76 35.69

513 102 13 398 39.55 3.77 35.78

514 102 13 399 39.65 3.78 35.87

515 102 13 400 39.75 3.79 35.96

516 102 13 401 39.86 3.80 36.06

517 102 13 402 39.96 3.81 36.15

518 102 13 403 40.06 3.82 36.24

519 102 13 404 40.16 3.83 36.33

520 102 13 405 40.26 3.84 36.42

521 102 13 406 40.36 3.85 36.51

522 102 13 407 40.46 3.86 36.60

523 102 13 408 40.56 3.87 36.69

524 102 13 409 40.66 3.88 36.78

Page 93: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

90

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

525 102 13 410 40.76 3.89 36.87

526 102 13 411 40.87 3.90 36.97

527 102 13 412 40.97 3.91 37.06

528 102 13 413 41.07 3.92 37.15

529 102 13 414 41.17 3.93 37.24

530 102 13 415 41.27 3.94 37.33

531 102 13 416 41.37 3.95 37.42

532 102 13 417 41.47 3.96 37.51

533 102 13 418 41.57 3.97 37.60

534 102 13 419 41.67 3.98 37.69

535 102 13 420 41.77 3.99 37.78

536 102 13 421 41.88 4.00 37.88

537 102 13 422 41.98 4.01 37.97

538 102 13 423 42.08 4.02 38.06

539 102 13 424 42.18 4.03 38.15

540 102 13 425 42.28 4.04 38.24

541 102 13 426 42.38 4.05 38.33

542 102 13 427 42.48 4.06 38.42

543 102 13 428 42.58 4.07 38.51

544 102 13 429 42.68 4.08 38.60

545 102 13 430 42.78 4.09 38.69

546 102 13 431 42.89 4.10 38.79

547 102 13 432 42.99 4.11 38.88

548 102 13 433 43.09 4.12 38.97

549 102 13 434 43.19 4.13 39.06

550 102 13 435 43.29 4.14 39.15

551 102 13 436 43.39 4.15 39.24

552 102 13 437 43.49 4.16 39.33

553 102 13 438 43.59 4.17 39.42

554 102 13 439 43.69 4.18 39.51

555 102 13 440 43.79 4.19 39.60

556 102 13 441 43.90 4.20 39.70

557 102 13 442 44.00 4.21 39.79

558 102 13 443 44.10 4.22 39.88

559 102 13 444 44.20 4.23 39.97

560 102 13 445 44.30 4.24 40.06

561 102 13 446 44.40 4.25 40.15

562 102 13 447 44.50 4.26 40.24

563 102 13 448 44.60 4.27 40.33

564 102 13 449 44.70 4.28 40.42

Page 94: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

91

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

565 102 13 450 44.80 4.29 40.51

566 102 13 451 44.91 4.30 40.61

567 102 13 452 45.01 4.31 40.70

568 102 13 453 45.11 4.32 40.79

569 102 13 454 45.21 4.33 40.88

570 102 13 455 45.31 4.34 40.97

571 102 13 456 45.41 4.35 41.06

572 102 13 457 45.51 4.36 41.15

573 102 13 458 45.61 4.37 41.24

574 102 13 459 45.71 4.38 41.33

575 102 13 460 45.81 4.39 41.42

576 102 13 461 45.92 4.40 41.52

577 102 13 462 46.02 4.41 41.61

578 102 13 463 46.12 4.42 41.70

579 102 13 464 46.22 4.43 41.79

580 102 13 465 46.32 4.44 41.88

581 102 13 466 46.42 4.45 41.97

582 102 13 467 46.52 4.46 42.06

583 102 13 468 46.62 4.47 42.15

584 102 13 469 46.72 4.48 42.24

585 102 13 470 46.82 4.49 42.33

586 102 13 471 46.93 4.50 42.43

587 102 13 472 47.03 4.51 42.52

588 102 13 473 47.13 4.52 42.61

589 102 13 474 47.23 4.53 42.70

590 102 13 475 47.33 4.54 42.79

591 102 13 476 47.43 4.55 42.88

592 102 13 477 47.53 4.56 42.97

593 102 13 478 47.63 4.57 43.06

594 102 13 479 47.73 4.58 43.15

595 102 13 480 47.83 4.59 43.24

596 102 13 481 47.94 4.60 43.34

597 102 13 482 48.04 4.61 43.43

598 102 13 483 48.14 4.62 43.52

599 102 13 484 48.24 4.63 43.61

600 102 13 485 48.34 4.64 43.70

601 102 13 486 48.44 4.65 43.79

602 102 13 487 48.54 4.66 43.88

603 102 13 488 48.64 4.67 43.97

604 102 13 489 48.74 4.68 44.06

Page 95: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

92

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

605 102 13 490 48.84 4.69 44.15

606 102 13 491 48.95 4.70 44.25

607 102 13 492 49.05 4.71 44.34

608 102 13 493 49.15 4.72 44.43

609 102 13 494 49.25 4.73 44.52

610 102 13 495 49.35 4.74 44.61

611 102 13 496 49.45 4.75 44.70

612 102 13 497 49.55 4.76 44.79

613 102 13 498 49.65 4.77 44.88

614 102 13 499 49.75 4.78 44.97

615 102 13 500 49.85 4.79 45.06

616 102 13 501 49.96 4.80 45.16

617 102 13 502 50.06 4.81 45.25

618 102 13 503 50.16 4.82 45.34

619 102 13 504 50.26 4.83 45.43

620 102 13 505 50.36 4.84 45.52

621 102 13 506 50.46 4.85 45.61

622 102 13 507 50.56 4.86 45.70

623 102 13 508 50.66 4.87 45.79

624 102 13 509 50.76 4.88 45.88

625 102 13 510 50.86 4.89 45.97

626 102 13 511 50.97 4.90 46.07

627 102 13 512 51.07 4.91 46.16

628 102 13 513 51.17 4.92 46.25

629 102 13 514 51.27 4.93 46.34

630 102 13 515 51.37 4.94 46.43

631 102 13 516 51.47 4.95 46.52

632 102 13 517 51.57 4.96 46.61

633 102 13 518 51.67 4.97 46.70

634 102 13 519 51.77 4.98 46.79

635 102 13 520 51.87 4.99 46.88

636 102 13 521 51.98 5.00 46.98

637 102 13 522 52.08 5.01 47.07

638 102 13 523 52.18 5.02 47.16

639 102 13 524 52.28 5.03 47.25

640 102 13 525 52.38 5.04 47.34

641 102 13 526 52.48 5.05 47.43

642 102 13 527 52.58 5.06 47.52

643 102 13 528 52.68 5.07 47.61

644 102 13 529 52.78 5.08 47.70

Page 96: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

93

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

645 102 13 530 52.88 5.09 47.79

646 102 13 531 52.99 5.10 47.89

647 102 13 532 53.09 5.11 47.98

648 102 13 533 53.19 5.12 48.07

649 102 13 534 53.29 5.13 48.16

650 102 13 535 53.39 5.14 48.25

651 102 13 536 53.49 5.15 48.34

652 102 13 537 53.59 5.16 48.43

653 102 13 538 53.69 5.17 48.52

654 102 13 539 53.79 5.18 48.61

655 102 13 540 53.89 5.19 48.70

656 102 13 541 54.00 5.20 48.80

657 102 13 542 54.10 5.21 48.89

658 102 13 543 54.20 5.22 48.98

659 102 13 544 54.30 5.23 49.07

660 102 13 545 54.40 5.24 49.16

661 102 13 546 54.50 5.25 49.25

662 102 13 547 54.60 5.26 49.34

663 102 13 548 54.70 5.27 49.43

664 102 13 549 54.80 5.28 49.52

665 102 13 550 54.90 5.29 49.61

666 102 13 551 55.01 5.30 49.71

667 102 13 552 55.11 5.31 49.80

668 102 13 553 55.21 5.32 49.89

669 102 13 554 55.31 5.33 49.98

670 102 13 555 55.41 5.34 50.07

671 102 13 556 55.51 5.35 50.16

672 102 13 557 55.61 5.36 50.25

673 102 13 558 55.71 5.37 50.34

674 102 13 559 55.81 5.38 50.43

675 102 13 560 55.91 5.39 50.52

676 102 13 561 56.02 5.40 50.62

677 102 13 562 56.12 5.41 50.71

678 102 13 563 56.22 5.42 50.80

679 102 13 564 56.32 5.43 50.89

680 102 13 565 56.42 5.44 50.98

681 102 13 566 56.52 5.45 51.07

682 102 13 567 56.62 5.46 51.16

683 102 13 568 56.72 5.47 51.25

684 102 13 569 56.82 5.48 51.34

Page 97: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

94

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

685 102 13 570 56.92 5.49 51.43

686 102 13 571 57.03 5.50 51.53

687 102 13 572 57.13 5.51 51.62

688 102 13 573 57.23 5.52 51.71

689 102 13 574 57.33 5.53 51.80

690 102 13 575 57.43 5.54 51.89

691 102 13 576 57.53 5.55 51.98

692 102 13 577 57.63 5.56 52.07

693 102 13 578 57.73 5.57 52.16

694 102 13 579 57.83 5.58 52.25

695 102 13 580 57.93 5.59 52.34

696 102 13 581 58.04 5.60 52.44

697 102 13 582 58.14 5.61 52.53

698 102 13 583 58.24 5.62 52.62

699 102 13 584 58.34 5.63 52.71

700 102 13 585 58.44 5.64 52.80

701 102 13 586 58.54 5.65 52.89

702 102 13 587 58.64 5.66 52.98

703 102 13 588 58.74 5.67 53.07

704 102 13 589 58.84 5.68 53.16

705 102 13 590 58.94 5.69 53.25

706 102 13 591 59.05 5.70 53.35

707 102 13 592 59.15 5.71 53.44

708 102 13 593 59.25 5.72 53.53

709 102 13 594 59.35 5.73 53.62

710 102 13 595 59.45 5.74 53.71

711 102 13 596 59.55 5.75 53.80

712 102 13 597 59.65 5.76 53.89

713 102 13 598 59.75 5.77 53.98

714 102 13 599 59.85 5.78 54.07

715 102 13 600 59.95 5.79 54.16

716 102 13 601 60.06 5.80 54.26

717 102 13 602 60.16 5.81 54.35

718 102 13 603 60.26 5.82 54.44

719 102 13 604 60.36 5.83 54.53

720 102 13 605 60.46 5.84 54.62

721 102 13 606 60.56 5.85 54.71

722 102 13 607 60.66 5.86 54.80

723 102 13 608 60.76 5.87 54.89

724 102 13 609 60.86 5.88 54.98

Page 98: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

95

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

725 102 13 610 60.96 5.89 55.07

726 102 13 611 61.07 5.90 55.17

727 102 13 612 61.17 5.91 55.26

728 102 13 613 61.27 5.92 55.35

729 102 13 614 61.37 5.93 55.44

730 102 13 615 61.47 5.94 55.53

731 102 13 616 61.57 5.95 55.62

732 102 13 617 61.67 5.96 55.71

733 102 13 618 61.77 5.97 55.80

734 102 13 619 61.87 5.98 55.89

735 102 13 620 61.98 5.99 55.99

736 102 13 621 62.08 6.00 56.08

737 102 13 622 62.18 6.01 56.17

738 102 13 623 62.28 6.02 56.26

739 102 13 624 62.38 6.03 56.35

740 102 13 625 62.48 6.04 56.44

741 102 13 626 62.58 6.05 56.53

742 102 13 627 62.68 6.06 56.62

743 102 13 628 62.78 6.07 56.71

744 102 13 629 62.88 6.08 56.80

745 102 13 630 62.99 6.09 56.90

746 102 13 631 63.09 6.10 56.99

747 102 13 632 63.19 6.11 57.08

748 102 13 633 63.29 6.12 57.17

749 102 13 634 63.39 6.13 57.26

750 102 13 635 63.45 6.14 57.31

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Table letter L

96

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

£ Up to and including 441.99 9

£ £ £ £ p £ p £ p

No NIC liability, make no entries on forms T11 and T14

442 442 0 0 0.00 0.00 0.00

446 442 4 0 R 0.32 0.00 R 0.32

450 442 8 0 R 0.53 0.00 R 0.53

454 442 12 0 R 0.74 0.00 R 0.74

458 442 16 0 R 0.96 0.00 R 0.96

462 442 20 0 R 1.16 0.00 R 1.16

466 442 24 0 R 1.38 0.00 R 1.38

470 442 28 0 R 1.59 0.00 R 1.59

474 442 32 0 R 1.80 0.00 R 1.80

478 442 36 0 R 2.02 0.00 R 2.02

482 442 40 0 R 2.22 0.00 R 2.22

486 442 44 0 R 2.44 0.00 R 2.44

490 442 48 0 R 2.65 0.00 R 2.65

494 442 52 0 R 2.86 0.00 R 2.86

498 442 56 0 R 2.97 0.00 R 2.97

499 442 56 1 R 2.72 0.00 R 2.72

502 442 56 4 R 2.36 0.00 R 2.36

506 442 56 8 R 1.96 0.00 R 1.96

510 442 56 12 R 1.56 0.00 R 1.56

514 442 56 16 R 1.15 0.00 R 1.15

518 442 56 20 R 0.75 0.00 R 0.75

Use this table for

Use this table for employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, for whom you hold form RD950 or CA2700.

employees in your Contracted-out Salary Related Scheme or the salary related part of your Contracted-out Mixed Benefit Scheme, for whom you hold form

RD950 or CA2700.

Completing Deductions Working Sheet, form T11 or substitute

Completing Deductions Working Sheet, form T11 or substitute

enter „L‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee‟s total earnings exceed the UEL, see page 115.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

enter „L‟ in the space provided in the „End of Year Summary‟ box of form T11.

• copy the figures in columns 1a – 1e of the table to columns 1a-1e of form T11.

If the employee‟s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the

employee‟s total earnings exceed the UEL, see page 82.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

• employees who are State Pension Age or over, see booklet CF393(IOM)

• employees in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

• employees who are State Pension Age or over, see booklet CF393(IOM)

• employees in a Contracted-out Money Purchase Scheme or the money purchase part of your Contracted-out Mixed Benefit Scheme, see booklet CF398(IOM)

Do not use this table for

Do not use this table for

for information only - do not enter on Deductions Working Sheet, form T11

for information only - do not enter on Deductions Working Sheet, form T11

Monthly table for Contracted-out Salary Related where employee has deferment for use from 6 April 2011 to 5 April 2012

Monthly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2011 to 5 April 2012

Page 100: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

97

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

522 442 56 24 R 0.34 0.00 R 0.34

526 442 56 28 0.06 0.00 0.06

530 442 56 32 0.46 0.00 0.46

534 442 56 36 0.87 0.00 0.87

538 442 56 40 1.27 0.00 1.27

542 442 56 44 1.68 0.00 1.68

546 442 56 48 2.08 0.00 2.08

550 442 56 52 2.48 0.00 2.48

554 442 56 56 2.89 0.00 2.89

558 442 56 60 3.29 0.00 3.29

562 442 56 64 3.70 0.00 3.70

566 442 56 68 4.10 0.00 4.10

570 442 56 72 4.50 0.00 4.50

574 442 56 76 4.91 0.00 4.91

578 442 56 80 5.31 0.00 5.31

582 442 56 84 5.72 0.00 5.72

586 442 56 88 6.12 0.00 6.12

590 442 56 92 6.52 0.04 6.48

594 442 56 96 6.93 0.08 6.85

598 442 56 100 7.33 0.12 7.21

602 442 56 104 7.74 0.16 7.58

606 442 56 108 8.14 0.20 7.94

610 442 56 112 8.54 0.24 8.30

614 442 56 116 8.95 0.28 8.67

618 442 56 120 9.35 0.32 9.03

622 442 56 124 9.76 0.36 9.40

626 442 56 128 10.16 0.40 9.76

630 442 56 132 10.56 0.44 10.12

634 442 56 136 10.97 0.48 10.49

638 442 56 140 11.37 0.52 10.85

642 442 56 144 11.78 0.56 11.22

646 442 56 148 12.18 0.60 11.58

650 442 56 152 12.58 0.64 11.94

654 442 56 156 12.99 0.68 12.31

658 442 56 160 13.39 0.72 12.67

662 442 56 164 13.80 0.76 13.04

666 442 56 168 14.20 0.80 13.40

670 442 56 172 14.60 0.84 13.76

674 442 56 176 15.01 0.88 14.13

678 442 56 180 15.41 0.92 14.49

Page 101: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

98

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

682 442 56 184 15.82 0.96 14.86

686 442 56 188 16.22 1.00 15.22

690 442 56 192 16.62 1.04 15.58

694 442 56 196 17.03 1.08 15.95

698 442 56 200 17.43 1.12 16.31

702 442 56 204 17.84 1.16 16.68

706 442 56 208 18.24 1.20 17.04

710 442 56 212 18.64 1.24 17.40

714 442 56 216 19.05 1.28 17.77

718 442 56 220 19.45 1.32 18.13

722 442 56 224 19.86 1.36 18.50

726 442 56 228 20.26 1.40 18.86

730 442 56 232 20.66 1.44 19.22

734 442 56 236 21.07 1.48 19.59

738 442 56 240 21.47 1.52 19.95

742 442 56 244 21.88 1.56 20.32

746 442 56 248 22.28 1.60 20.68

750 442 56 252 22.68 1.64 21.04

754 442 56 256 23.09 1.68 21.41

758 442 56 260 23.49 1.72 21.77

762 442 56 264 23.90 1.76 22.14

766 442 56 268 24.30 1.80 22.50

770 442 56 272 24.70 1.84 22.86

774 442 56 276 25.11 1.88 23.23

778 442 56 280 25.51 1.92 23.59

782 442 56 284 25.92 1.96 23.96

786 442 56 288 26.32 2.00 24.32

790 442 56 292 26.72 2.04 24.68

794 442 56 296 27.13 2.08 25.05

798 442 56 300 27.53 2.12 25.41

802 442 56 304 27.94 2.16 25.78

806 442 56 308 28.34 2.20 26.14

810 442 56 312 28.74 2.24 26.50

814 442 56 316 29.15 2.28 26.87

818 442 56 320 29.55 2.32 27.23

822 442 56 324 29.96 2.36 27.60

826 442 56 328 30.36 2.40 27.96

830 442 56 332 30.76 2.44 28.32

834 442 56 336 31.17 2.48 28.69

838 442 56 340 31.57 2.52 29.05

Page 102: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

99

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

842 442 56 344 31.98 2.56 29.42

846 442 56 348 32.38 2.60 29.78

850 442 56 352 32.78 2.64 30.14

854 442 56 356 33.19 2.68 30.51

858 442 56 360 33.59 2.72 30.87

862 442 56 364 34.00 2.76 31.24

866 442 56 368 34.40 2.80 31.60

870 442 56 372 34.80 2.84 31.96

874 442 56 376 35.21 2.88 32.33

878 442 56 380 35.61 2.92 32.69

882 442 56 384 36.02 2.96 33.06

886 442 56 388 36.42 3.00 33.42

890 442 56 392 36.82 3.04 33.78

894 442 56 396 37.23 3.08 34.15

898 442 56 400 37.63 3.12 34.51

902 442 56 404 38.04 3.16 34.88

906 442 56 408 38.44 3.20 35.24

910 442 56 412 38.84 3.24 35.60

914 442 56 416 39.25 3.28 35.97

918 442 56 420 39.65 3.32 36.33

922 442 56 424 40.06 3.36 36.70

926 442 56 428 40.46 3.40 37.06

930 442 56 432 40.86 3.44 37.42

934 442 56 436 41.27 3.48 37.79

938 442 56 440 41.67 3.52 38.15

942 442 56 444 42.08 3.56 38.52

946 442 56 448 42.48 3.60 38.88

950 442 56 452 42.88 3.64 39.24

954 442 56 456 43.29 3.68 39.61

958 442 56 460 43.69 3.72 39.97

962 442 56 464 44.10 3.76 40.34

966 442 56 468 44.50 3.80 40.70

970 442 56 472 44.90 3.84 41.06

974 442 56 476 45.31 3.88 41.43

978 442 56 480 45.71 3.92 41.79

982 442 56 484 46.12 3.96 42.16

986 442 56 488 46.52 4.00 42.52

990 442 56 492 46.92 4.04 42.88

994 442 56 496 47.33 4.08 43.25

998 442 56 500 47.73 4.12 43.61

Page 103: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

100

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1002 442 56 504 48.14 4.16 43.98

1006 442 56 508 48.54 4.20 44.34

1010 442 56 512 48.94 4.24 44.70

1014 442 56 516 49.35 4.28 45.07

1018 442 56 520 49.75 4.32 45.43

1022 442 56 524 50.16 4.36 45.80

1026 442 56 528 50.56 4.40 46.16

1030 442 56 532 50.96 4.44 46.52

1034 442 56 536 51.37 4.48 46.89

1038 442 56 540 51.77 4.52 47.25

1042 442 56 544 52.18 4.56 47.62

1046 442 56 548 52.58 4.60 47.98

1050 442 56 552 52.98 4.64 48.34

1054 442 56 556 53.39 4.68 48.71

1058 442 56 560 53.79 4.72 49.07

1062 442 56 564 54.20 4.76 49.44

1066 442 56 568 54.60 4.80 49.80

1070 442 56 572 55.00 4.84 50.16

1074 442 56 576 55.41 4.88 50.53

1078 442 56 580 55.81 4.92 50.89

1082 442 56 584 56.22 4.96 51.26

1086 442 56 588 56.62 5.00 51.62

1090 442 56 592 57.02 5.04 51.98

1094 442 56 596 57.43 5.08 52.35

1098 442 56 600 57.83 5.12 52.71

1102 442 56 604 58.24 5.16 53.08

1106 442 56 608 58.64 5.20 53.44

1110 442 56 612 59.04 5.24 53.80

1114 442 56 616 59.45 5.28 54.17

1118 442 56 620 59.85 5.32 54.53

1122 442 56 624 60.26 5.36 54.90

1126 442 56 628 60.66 5.40 55.26

1130 442 56 632 61.06 5.44 55.62

1134 442 56 636 61.47 5.48 55.99

1138 442 56 640 61.87 5.52 56.35

1142 442 56 644 62.28 5.56 56.72

1146 442 56 648 62.68 5.60 57.08

1150 442 56 652 63.08 5.64 57.44

1154 442 56 656 63.49 5.68 57.81

1158 442 56 660 63.89 5.72 58.17

Page 104: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

101

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1162 442 56 664 64.30 5.76 58.54

1166 442 56 668 64.70 5.80 58.90

1170 442 56 672 65.10 5.84 59.26

1174 442 56 676 65.51 5.88 59.63

1178 442 56 680 65.91 5.92 59.99

1182 442 56 684 66.32 5.96 60.36

1186 442 56 688 66.72 6.00 60.72

1190 442 56 692 67.12 6.04 61.08

1194 442 56 696 67.53 6.08 61.45

1198 442 56 700 67.93 6.12 61.81

1202 442 56 704 68.34 6.16 62.18

1206 442 56 708 68.74 6.20 62.54

1210 442 56 712 69.14 6.24 62.90

1214 442 56 716 69.55 6.28 63.27

1218 442 56 720 69.95 6.32 63.63

1222 442 56 724 70.36 6.36 64.00

1226 442 56 728 70.76 6.40 64.36

1230 442 56 732 71.16 6.44 64.72

1234 442 56 736 71.57 6.48 65.09

1238 442 56 740 71.97 6.52 65.45

1242 442 56 744 72.38 6.56 65.82

1246 442 56 748 72.78 6.60 66.18

1250 442 56 752 73.18 6.64 66.54

1254 442 56 756 73.59 6.68 66.91

1258 442 56 760 73.99 6.72 67.27

1262 442 56 764 74.40 6.76 67.64

1266 442 56 768 74.80 6.80 68.00

1270 442 56 772 75.20 6.84 68.36

1274 442 56 776 75.61 6.88 68.73

1278 442 56 780 76.01 6.92 69.09

1282 442 56 784 76.42 6.96 69.46

1286 442 56 788 76.82 7.00 69.82

1290 442 56 792 77.22 7.04 70.18

1294 442 56 796 77.63 7.08 70.55

1298 442 56 800 78.03 7.12 70.91

1302 442 56 804 78.44 7.16 71.28

1306 442 56 808 78.84 7.20 71.64

1310 442 56 812 79.24 7.24 72.00

1314 442 56 816 79.65 7.28 72.37

1318 442 56 820 80.05 7.32 72.73

Page 105: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

102

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1322 442 56 824 80.46 7.36 73.10

1326 442 56 828 80.86 7.40 73.46

1330 442 56 832 81.26 7.44 73.82

1334 442 56 836 81.67 7.48 74.19

1338 442 56 840 82.07 7.52 74.55

1342 442 56 844 82.48 7.56 74.92

1346 442 56 848 82.88 7.60 75.28

1350 442 56 852 83.28 7.64 75.64

1354 442 56 856 83.69 7.68 76.01

1358 442 56 860 84.09 7.72 76.37

1362 442 56 864 84.50 7.76 76.74

1366 442 56 868 84.90 7.80 77.10

1370 442 56 872 85.30 7.84 77.46

1374 442 56 876 85.71 7.88 77.83

1378 442 56 880 86.11 7.92 78.19

1382 442 56 884 86.52 7.96 78.56

1386 442 56 888 86.92 8.00 78.92

1390 442 56 892 87.32 8.04 79.28

1394 442 56 896 87.73 8.08 79.65

1398 442 56 900 88.13 8.12 80.01

1402 442 56 904 88.54 8.16 80.38

1406 442 56 908 88.94 8.20 80.74

1410 442 56 912 89.34 8.24 81.10

1414 442 56 916 89.75 8.28 81.47

1418 442 56 920 90.15 8.32 81.83

1422 442 56 924 90.56 8.36 82.20

1426 442 56 928 90.96 8.40 82.56

1430 442 56 932 91.36 8.44 82.92

1434 442 56 936 91.77 8.48 83.29

1438 442 56 940 92.17 8.52 83.65

1442 442 56 944 92.58 8.56 84.02

1446 442 56 948 92.98 8.60 84.38

1450 442 56 952 93.38 8.64 84.74

1454 442 56 956 93.79 8.68 85.11

1458 442 56 960 94.19 8.72 85.47

1462 442 56 964 94.60 8.76 85.84

1466 442 56 968 95.00 8.80 86.20

1470 442 56 972 95.40 8.84 86.56

1474 442 56 976 95.81 8.88 86.93

1478 442 56 980 96.21 8.92 87.29

Page 106: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

103

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1482 442 56 984 96.62 8.96 87.66

1486 442 56 988 97.02 9.00 88.02

1490 442 56 992 97.42 9.04 88.38

1494 442 56 996 97.83 9.08 88.75

1498 442 56 1000 98.23 9.12 89.11

1502 442 56 1004 98.64 9.16 89.48

1506 442 56 1008 99.04 9.20 89.84

1510 442 56 1012 99.44 9.24 90.20

1514 442 56 1016 99.85 9.28 90.57

1518 442 56 1020 100.25 9.32 90.93

1522 442 56 1024 100.66 9.36 91.30

1526 442 56 1028 101.06 9.40 91.66

1530 442 56 1032 101.46 9.44 92.02

1534 442 56 1036 101.87 9.48 92.39

1538 442 56 1040 102.27 9.52 92.75

1542 442 56 1044 102.68 9.56 93.12

1546 442 56 1048 103.08 9.60 93.48

1550 442 56 1052 103.48 9.64 93.84

1554 442 56 1056 103.89 9.68 94.21

1558 442 56 1060 104.29 9.72 94.57

1562 442 56 1064 104.70 9.76 94.94

1566 442 56 1068 105.10 9.80 95.30

1570 442 56 1072 105.50 9.84 95.66

1574 442 56 1076 105.91 9.88 96.03

1578 442 56 1080 106.31 9.92 96.39

1582 442 56 1084 106.72 9.96 96.76

1586 442 56 1088 107.12 10.00 97.12

1590 442 56 1092 107.52 10.04 97.48

1594 442 56 1096 107.93 10.08 97.85

1598 442 56 1100 108.33 10.12 98.21

1602 442 56 1104 108.74 10.16 98.58

1606 442 56 1108 109.14 10.20 98.94

1610 442 56 1112 109.54 10.24 99.30

1614 442 56 1116 109.95 10.28 99.67

1618 442 56 1120 110.35 10.32 100.03

1622 442 56 1124 110.76 10.36 100.40

1626 442 56 1128 111.16 10.40 100.76

1630 442 56 1132 111.56 10.44 101.12

1634 442 56 1136 111.97 10.48 101.49

1638 442 56 1140 112.37 10.52 101.85

Page 107: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

104

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1642 442 56 1144 112.78 10.56 102.22

1646 442 56 1148 113.18 10.60 102.58

1650 442 56 1152 113.58 10.64 102.94

1654 442 56 1156 113.99 10.68 103.31

1658 442 56 1160 114.39 10.72 103.67

1662 442 56 1164 114.80 10.76 104.04

1666 442 56 1168 115.20 10.80 104.40

1670 442 56 1172 115.60 10.84 104.76

1674 442 56 1176 116.01 10.88 105.13

1678 442 56 1180 116.41 10.92 105.49

1682 442 56 1184 116.82 10.96 105.86

1686 442 56 1188 117.22 11.00 106.22

1690 442 56 1192 117.62 11.04 106.58

1694 442 56 1196 118.03 11.08 106.95

1698 442 56 1200 118.43 11.12 107.31

1702 442 56 1204 118.84 11.16 107.68

1706 442 56 1208 119.24 11.20 108.04

1710 442 56 1212 119.64 11.24 108.40

1714 442 56 1216 120.05 11.28 108.77

1718 442 56 1220 120.45 11.32 109.13

1722 442 56 1224 120.86 11.36 109.50

1726 442 56 1228 121.26 11.40 109.86

1730 442 56 1232 121.66 11.44 110.22

1734 442 56 1236 122.07 11.48 110.59

1738 442 56 1240 122.47 11.52 110.95

1742 442 56 1244 122.88 11.56 111.32

1746 442 56 1248 123.28 11.60 111.68

1750 442 56 1252 123.68 11.64 112.04

1754 442 56 1256 124.09 11.68 112.41

1758 442 56 1260 124.49 11.72 112.77

1762 442 56 1264 124.90 11.76 113.14

1766 442 56 1268 125.30 11.80 113.50

1770 442 56 1272 125.70 11.84 113.86

1774 442 56 1276 126.11 11.88 114.23

1778 442 56 1280 126.51 11.92 114.59

1782 442 56 1284 126.92 11.96 114.96

1786 442 56 1288 127.32 12.00 115.32

1790 442 56 1292 127.72 12.04 115.68

1794 442 56 1296 128.13 12.08 116.05

1798 442 56 1300 128.53 12.12 116.41

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Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

105

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1802 442 56 1304 128.94 12.16 116.78

1806 442 56 1308 129.34 12.20 117.14

1810 442 56 1312 129.74 12.24 117.50

1814 442 56 1316 130.15 12.28 117.87

1818 442 56 1320 130.55 12.32 118.23

1822 442 56 1324 130.96 12.36 118.60

1826 442 56 1328 131.36 12.40 118.96

1830 442 56 1332 131.76 12.44 119.32

1834 442 56 1336 132.17 12.48 119.69

1838 442 56 1340 132.57 12.52 120.05

1842 442 56 1344 132.98 12.56 120.42

1846 442 56 1348 133.38 12.60 120.78

1850 442 56 1352 133.78 12.64 121.14

1854 442 56 1356 134.19 12.68 121.51

1858 442 56 1360 134.59 12.72 121.87

1862 442 56 1364 135.00 12.76 122.24

1866 442 56 1368 135.40 12.80 122.60

1870 442 56 1372 135.80 12.84 122.96

1874 442 56 1376 136.21 12.88 123.33

1878 442 56 1380 136.61 12.92 123.69

1882 442 56 1384 137.02 12.96 124.06

1886 442 56 1388 137.42 13.00 124.42

1890 442 56 1392 137.82 13.04 124.78

1894 442 56 1396 138.23 13.08 125.15

1898 442 56 1400 138.63 13.12 125.51

1902 442 56 1404 139.04 13.16 125.88

1906 442 56 1408 139.44 13.20 126.24

1910 442 56 1412 139.84 13.24 126.60

1914 442 56 1416 140.25 13.28 126.97

1918 442 56 1420 140.65 13.32 127.33

1922 442 56 1424 141.06 13.36 127.70

1926 442 56 1428 141.46 13.40 128.06

1930 442 56 1432 141.86 13.44 128.42

1934 442 56 1436 142.27 13.48 128.79

1938 442 56 1440 142.67 13.52 129.15

1942 442 56 1444 143.08 13.56 129.52

1946 442 56 1448 143.48 13.60 129.88

1950 442 56 1452 143.88 13.64 130.24

1954 442 56 1456 144.29 13.68 130.61

1958 442 56 1460 144.69 13.72 130.97

Page 109: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

106

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

1962 442 56 1464 145.10 13.76 131.34

1966 442 56 1468 145.50 13.80 131.70

1970 442 56 1472 145.90 13.84 132.06

1974 442 56 1476 146.31 13.88 132.43

1978 442 56 1480 146.71 13.92 132.79

1982 442 56 1484 147.12 13.96 133.16

1986 442 56 1488 147.52 14.00 133.52

1990 442 56 1492 147.92 14.04 133.88

1994 442 56 1496 148.33 14.08 134.25

1998 442 56 1500 148.73 14.12 134.61

2002 442 56 1504 149.14 14.16 134.98

2006 442 56 1508 149.54 14.20 135.34

2010 442 56 1512 149.94 14.24 135.70

2014 442 56 1516 150.35 14.28 136.07

2018 442 56 1520 150.75 14.32 136.43

2022 442 56 1524 151.16 14.36 136.80

2026 442 56 1528 151.56 14.40 137.16

2030 442 56 1532 151.96 14.44 137.52

2034 442 56 1536 152.37 14.48 137.89

2038 442 56 1540 152.77 14.52 138.25

2042 442 56 1544 153.18 14.56 138.62

2046 442 56 1548 153.58 14.60 138.98

2050 442 56 1552 153.98 14.64 139.34

2054 442 56 1556 154.39 14.68 139.71

2058 442 56 1560 154.79 14.72 140.07

2062 442 56 1564 155.20 14.76 140.44

2066 442 56 1568 155.60 14.80 140.80

2070 442 56 1572 156.00 14.84 141.16

2074 442 56 1576 156.41 14.88 141.53

2078 442 56 1580 156.81 14.92 141.89

2082 442 56 1584 157.22 14.96 142.26

2086 442 56 1588 157.62 15.00 142.62

2090 442 56 1592 158.02 15.04 142.98

2094 442 56 1596 158.43 15.08 143.35

2098 442 56 1600 158.83 15.12 143.71

2102 442 56 1604 159.24 15.16 144.08

2106 442 56 1608 159.64 15.20 144.44

2110 442 56 1612 160.04 15.24 144.80

2114 442 56 1616 160.45 15.28 145.17

2118 442 56 1620 160.85 15.32 145.53

Page 110: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

107

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2122 442 56 1624 161.26 15.36 145.90

2126 442 56 1628 161.66 15.40 146.26

2130 442 56 1632 162.06 15.44 146.62

2134 442 56 1636 162.47 15.48 146.99

2138 442 56 1640 162.87 15.52 147.35

2142 442 56 1644 163.28 15.56 147.72

2146 442 56 1648 163.68 15.60 148.08

2150 442 56 1652 164.08 15.64 148.44

2154 442 56 1656 164.49 15.68 148.81

2158 442 56 1660 164.89 15.72 149.17

2162 442 56 1664 165.30 15.76 149.54

2166 442 56 1668 165.70 15.80 149.90

2170 442 56 1672 166.10 15.84 150.26

2174 442 56 1676 166.51 15.88 150.63

2178 442 56 1680 166.91 15.92 150.99

2182 442 56 1684 167.32 15.96 151.36

2186 442 56 1688 167.72 16.00 151.72

2190 442 56 1692 168.12 16.04 152.08

2194 442 56 1696 168.53 16.08 152.45

2198 442 56 1700 168.93 16.12 152.81

2202 442 56 1704 169.34 16.16 153.18

2206 442 56 1708 169.74 16.20 153.54

2210 442 56 1712 170.14 16.24 153.90

2214 442 56 1716 170.55 16.28 154.27

2218 442 56 1720 170.95 16.32 154.63

2222 442 56 1724 171.36 16.36 155.00

2226 442 56 1728 171.76 16.40 155.36

2230 442 56 1732 172.16 16.44 155.72

2234 442 56 1736 172.57 16.48 156.09

2238 442 56 1740 172.97 16.52 156.45

2242 442 56 1744 173.38 16.56 156.82

2246 442 56 1748 173.78 16.60 157.18

2250 442 56 1752 174.18 16.64 157.54

2254 442 56 1756 174.59 16.68 157.91

2258 442 56 1760 174.99 16.72 158.27

2262 442 56 1764 175.40 16.76 158.64

2266 442 56 1768 175.80 16.80 159.00

2270 442 56 1772 176.20 16.84 159.36

2274 442 56 1776 176.61 16.88 159.73

2278 442 56 1780 177.01 16.92 160.09

Page 111: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

108

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2282 442 56 1784 177.42 16.96 160.46

2286 442 56 1788 177.82 17.00 160.82

2290 442 56 1792 178.22 17.04 161.18

2294 442 56 1796 178.63 17.08 161.55

2298 442 56 1800 179.03 17.12 161.91

2302 442 56 1804 179.44 17.16 162.28

2306 442 56 1808 179.84 17.20 162.64

2310 442 56 1812 180.24 17.24 163.00

2314 442 56 1816 180.65 17.28 163.37

2318 442 56 1820 181.05 17.32 163.73

2322 442 56 1824 181.46 17.36 164.10

2326 442 56 1828 181.86 17.40 164.46

2330 442 56 1832 182.26 17.44 164.82

2334 442 56 1836 182.67 17.48 165.19

2338 442 56 1840 183.07 17.52 165.55

2342 442 56 1844 183.48 17.56 165.92

2346 442 56 1848 183.88 17.60 166.28

2350 442 56 1852 184.28 17.64 166.64

2354 442 56 1856 184.69 17.68 167.01

2358 442 56 1860 185.09 17.72 167.37

2362 442 56 1864 185.50 17.76 167.74

2366 442 56 1868 185.90 17.80 168.10

2370 442 56 1872 186.30 17.84 168.46

2374 442 56 1876 186.71 17.88 168.83

2378 442 56 1880 187.11 17.92 169.19

2382 442 56 1884 187.52 17.96 169.56

2386 442 56 1888 187.92 18.00 169.92

2390 442 56 1892 188.32 18.04 170.28

2394 442 56 1896 188.73 18.08 170.65

2398 442 56 1900 189.13 18.12 171.01

2402 442 56 1904 189.54 18.16 171.38

2406 442 56 1908 189.94 18.20 171.74

2410 442 56 1912 190.34 18.24 172.10

2414 442 56 1916 190.75 18.28 172.47

2418 442 56 1920 191.15 18.32 172.83

2422 442 56 1924 191.56 18.36 173.20

2426 442 56 1928 191.96 18.40 173.56

2430 442 56 1932 192.36 18.44 173.92

2434 442 56 1936 192.77 18.48 174.29

2438 442 56 1940 193.17 18.52 174.65

Page 112: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

109

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2442 442 56 1944 193.58 18.56 175.02

2446 442 56 1948 193.98 18.60 175.38

2450 442 56 1952 194.38 18.64 175.74

2454 442 56 1956 194.79 18.68 176.11

2458 442 56 1960 195.19 18.72 176.47

2462 442 56 1964 195.60 18.76 176.84

2466 442 56 1968 196.00 18.80 177.20

2470 442 56 1972 196.40 18.84 177.56

2474 442 56 1976 196.81 18.88 177.93

2478 442 56 1980 197.21 18.92 178.29

2482 442 56 1984 197.62 18.96 178.66

2486 442 56 1988 198.02 19.00 179.02

2490 442 56 1992 198.42 19.04 179.38

2494 442 56 1996 198.83 19.08 179.75

2498 442 56 2000 199.23 19.12 180.11

2502 442 56 2004 199.64 19.16 180.48

2506 442 56 2008 200.04 19.20 180.84

2510 442 56 2012 200.44 19.24 181.20

2514 442 56 2016 200.85 19.28 181.57

2518 442 56 2020 201.25 19.32 181.93

2522 442 56 2024 201.66 19.36 182.30

2526 442 56 2028 202.06 19.40 182.66

2530 442 56 2032 202.46 19.44 183.02

2534 442 56 2036 202.87 19.48 183.39

2538 442 56 2040 203.27 19.52 183.75

2542 442 56 2044 203.68 19.56 184.12

2546 442 56 2048 204.08 19.60 184.48

2550 442 56 2052 204.48 19.64 184.84

2554 442 56 2056 204.89 19.68 185.21

2558 442 56 2060 205.29 19.72 185.57

2562 442 56 2064 205.70 19.76 185.94

2566 442 56 2068 206.10 19.80 186.30

2570 442 56 2072 206.50 19.84 186.66

2574 442 56 2076 206.91 19.88 187.03

2578 442 56 2080 207.31 19.92 187.39

2582 442 56 2084 207.72 19.96 187.76

2586 442 56 2088 208.12 20.00 188.12

2590 442 56 2092 208.52 20.04 188.48

2594 442 56 2096 208.93 20.08 188.85

2598 442 56 2100 209.33 20.12 189.21

Page 113: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

110

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2602 442 56 2104 209.74 20.16 189.58

2606 442 56 2108 210.14 20.20 189.94

2610 442 56 2112 210.54 20.24 190.30

2614 442 56 2116 210.95 20.28 190.67

2618 442 56 2120 211.35 20.32 191.03

2622 442 56 2124 211.76 20.36 191.40

2626 442 56 2128 212.16 20.40 191.76

2630 442 56 2132 212.56 20.44 192.12

2634 442 56 2136 212.97 20.48 192.49

2638 442 56 2140 213.37 20.52 192.85

2642 442 56 2144 213.78 20.56 193.22

2646 442 56 2148 214.18 20.60 193.58

2650 442 56 2152 214.58 20.64 193.94

2654 442 56 2156 214.99 20.68 194.31

2658 442 56 2160 215.39 20.72 194.67

2662 442 56 2164 215.80 20.76 195.04

2666 442 56 2168 216.20 20.80 195.40

2670 442 56 2172 216.60 20.84 195.76

2674 442 56 2176 217.01 20.88 196.13

2678 442 56 2180 217.41 20.92 196.49

2682 442 56 2184 217.82 20.96 196.86

2686 442 56 2188 218.22 21.00 197.22

2690 442 56 2192 218.62 21.04 197.58

2694 442 56 2196 219.03 21.08 197.95

2698 442 56 2200 219.43 21.12 198.31

2702 442 56 2204 219.84 21.16 198.68

2706 442 56 2208 220.24 21.20 199.04

2710 442 56 2212 220.64 21.24 199.40

2714 442 56 2216 221.05 21.28 199.77

2718 442 56 2220 221.45 21.32 200.13

2722 442 56 2224 221.86 21.36 200.50

2726 442 56 2228 222.26 21.40 200.86

2730 442 56 2232 222.66 21.44 201.22

2734 442 56 2236 223.07 21.48 201.59

2738 442 56 2240 223.47 21.52 201.95

2742 442 56 2244 223.88 21.56 202.32

2746 442 56 2248 224.28 21.60 202.68

2750 442 56 2252 224.68 21.64 203.04

2754 442 56 2256 225.09 21.68 203.41

2758 442 56 2260 225.49 21.72 203.77

Page 114: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

111

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2762 442 56 2264 225.90 21.76 204.14

2766 442 56 2268 226.30 21.80 204.50

2770 442 56 2272 226.70 21.84 204.86

2774 442 56 2276 227.11 21.88 205.23

2778 442 56 2280 227.51 21.92 205.59

2782 442 56 2284 227.92 21.96 205.96

2786 442 56 2288 228.32 22.00 206.32

2790 442 56 2292 228.72 22.04 206.68

2794 442 56 2296 229.13 22.08 207.05

2798 442 56 2300 229.53 22.12 207.41

2802 442 56 2304 229.94 22.16 207.78

2806 442 56 2308 230.34 22.20 208.14

2810 442 56 2312 230.74 22.24 208.50

2814 442 56 2316 231.15 22.28 208.87

2818 442 56 2320 231.55 22.32 209.23

2822 442 56 2324 231.96 22.36 209.60

2826 442 56 2328 232.36 22.40 209.96

2830 442 56 2332 232.76 22.44 210.32

2834 442 56 2336 233.17 22.48 210.69

2838 442 56 2340 233.57 22.52 211.05

2842 442 56 2344 233.98 22.56 211.42

2846 442 56 2348 234.38 22.60 211.78

2850 442 56 2352 234.78 22.64 212.14

2854 442 56 2356 235.19 22.68 212.51

2858 442 56 2360 235.59 22.72 212.87

2862 442 56 2364 236.00 22.76 213.24

2866 442 56 2368 236.40 22.80 213.60

2870 442 56 2372 236.80 22.84 213.96

2874 442 56 2376 237.21 22.88 214.33

2878 442 56 2380 237.61 22.92 214.69

2882 442 56 2384 238.02 22.96 215.06

2886 442 56 2388 238.42 23.00 215.42

2890 442 56 2392 238.82 23.04 215.78

2894 442 56 2396 239.23 23.08 216.15

2898 442 56 2400 239.63 23.12 216.51

2902 442 56 2404 240.04 23.16 216.88

2906 442 56 2408 240.44 23.20 217.24

2910 442 56 2412 240.84 23.24 217.60

2914 442 56 2416 241.25 23.28 217.97

2918 442 56 2420 241.65 23.32 218.33

Page 115: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

112

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

2922 442 56 2424 242.06 23.36 218.70

2926 442 56 2428 242.46 23.40 219.06

2930 442 56 2432 242.86 23.44 219.42

2934 442 56 2436 243.27 23.48 219.79

2938 442 56 2440 243.67 23.52 220.15

2942 442 56 2444 244.08 23.56 220.52

2946 442 56 2448 244.48 23.60 220.88

2950 442 56 2452 244.88 23.64 221.24

2954 442 56 2456 245.29 23.68 221.61

2958 442 56 2460 245.69 23.72 221.97

2962 442 56 2464 246.10 23.76 222.34

2966 442 56 2468 246.50 23.80 222.70

2970 442 56 2472 246.90 23.84 223.06

2974 442 56 2476 247.31 23.88 223.43

2978 442 56 2480 247.71 23.92 223.79

2982 442 56 2484 248.12 23.96 224.16

2986 442 56 2488 248.52 24.00 224.52

2990 442 56 2492 248.92 24.04 224.88

2994 442 56 2496 249.33 24.08 225.25

2998 442 56 2500 249.73 24.12 225.61

3002 442 56 2504 250.14 24.16 225.98

3006 442 56 2508 250.54 24.20 226.34

3010 442 56 2512 250.94 24.24 226.70

3014 442 56 2516 251.35 24.28 227.07

3018 442 56 2520 251.75 24.32 227.43

3022 442 56 2524 252.16 24.36 227.80

3026 442 56 2528 252.56 24.40 228.16

3030 442 56 2532 252.96 24.44 228.52

3034 442 56 2536 253.37 24.48 228.89

3038 442 56 2540 253.77 24.52 229.25

3042 442 56 2544 254.18 24.56 229.62

3046 442 56 2548 254.58 24.60 229.98

3050 442 56 2552 254.98 24.64 230.34

3054 442 56 2556 255.39 24.68 230.71

3058 442 56 2560 255.79 24.72 231.07

3062 442 56 2564 256.20 24.76 231.44

3066 442 56 2568 256.60 24.80 231.80

3070 442 56 2572 257.00 24.84 232.16

3074 442 56 2576 257.41 24.88 232.53

3078 442 56 2580 257.81 24.92 232.89

Page 116: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

113

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

3082 442 56 2584 258.22 24.96 233.26

3086 442 56 2588 258.62 25.00 233.62

3090 442 56 2592 259.02 25.04 233.98

3094 442 56 2596 259.43 25.08 234.35

3098 442 56 2600 259.83 25.12 234.71

3102 442 56 2604 260.24 25.16 235.08

3106 442 56 2608 260.64 25.20 235.44

3110 442 56 2612 261.04 25.24 235.80

3114 442 56 2616 261.45 25.28 236.17

3118 442 56 2620 261.85 25.32 236.53

3122 442 56 2624 262.26 25.36 236.90

3126 442 56 2628 262.66 25.40 237.26

3130 442 56 2632 263.06 25.44 237.62

3134 442 56 2636 263.47 25.48 237.99

3138 442 56 2640 263.87 25.52 238.35

3142 442 56 2644 264.28 25.56 238.72

3146 442 56 2648 264.68 25.60 239.08

3150 442 56 2652 265.08 25.64 239.44

3154 442 56 2656 265.49 25.68 239.81

3158 442 56 2660 265.89 25.72 240.17

3162 442 56 2664 266.30 25.76 240.54

3166 442 56 2668 266.70 25.80 240.90

3170 442 56 2672 267.10 25.84 241.26

3174 442 56 2676 267.51 25.88 241.63

3178 442 56 2680 267.91 25.92 241.99

3182 442 56 2684 268.32 25.96 242.36

3186 442 56 2688 268.72 26.00 242.72

3190 442 56 2692 269.12 26.04 243.08

3194 442 56 2696 269.53 26.08 243.45

3198 442 56 2700 269.93 26.12 243.81

3202 442 56 2704 270.34 26.16 244.18

3206 442 56 2708 270.74 26.20 244.54

3210 442 56 2712 271.14 26.24 244.90

3214 442 56 2716 271.55 26.28 245.27

3218 442 56 2720 271.95 26.32 245.63

3222 442 56 2724 272.36 26.36 246.00

3226 442 56 2728 272.76 26.40 246.36

3230 442 56 2732 273.16 26.44 246.72

3234 442 56 2736 273.57 26.48 247.09

3238 442 56 2740 273.97 26.52 247.45

Page 117: National Insurance Contributions (NICs) Tables Contracted-out … · 2013-08-29 · 6 April 2011 to 5 April 2012, Book 2 The Treasury Yn Tashtey CF392(IOM) ... State Pension Age Table

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter L

114

Employers Earnings up to and including the UEL

Earnings at the LEL (where

earnings are equal to or exceed the

LEL)

Earnings above the LEL, up to

and including the

ET

Earnings above the ET,

up to and including the

UEL

Total of employer's and

employee's contributions

payable

Employee's contributions payable on all earnings above

the ET

Employer's contributions

▼ 1a 1b 1c 1d 1e ▼

3242 442 56 2744 274.38 26.56 247.82

3246 442 56 2748 274.78 26.60 248.18

3250 442 56 2752 274.98 26.62 248.36

If employee‟s gross pay is over £3,250 go to page 115.

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Working out and recording NICs where employee's total earnings exceed the UEL

Where the employee's total earnings exceed the UEL, only the earnings between the ET and the UEL should be recorded in column 1c of form T11 Use the main table to work out the total of employee's and employer's NICs and the employee's NICs due on the earnings up to the UEL. To work out the total of employee‟s and employer's NICs due on the earnings above the UEL, take the following action: Step Action Example (based on Table D with total monthly earnings of £5,150.29) 1 subtract the UEL £5,150.29 – £3,250.00 = £1,900.29 figure from the total gross pay

2 round the answer down to the Rounded down to £1,900 nearest whole £ 3 look this figure up in the Look up £1900 "additional gross pay table" on page 83 4 if the figure is not shown in the Amount Total of employee‟s Employee‟s NICs table, build up to it by adding and employer's NICs payable together as few entries as possible payable

£1000 £138.00 £10.00 £900 £124.20 £9.00 Totals £262.20 £19.00 5 add the further totals of employee‟s and Total payable by employee Total payable employer's NICs worked out on the earnings and employer by employee above the UEL to the totals of employee's and employer's NICs due for earnings at the UEL £262.20 (further employee and) £19.00 (further employee - columns 1d and 1e of the main table employer NICs) NICs)

+£506.15 (due for employee and £257.79 (due for

employer on earnings employee at UEL) earnings at UEL)

Totals £768.35 £276.79 6 record the figures resulting from Step 5 On form T11 record in column 1d and 1e of form T11

Col 1a Col 1b Col 1c Col 1d Col 1e

442 56 2752 768.35 276.79

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Additional gross pay table

Earnings on

which contributions

payable

Total of employer‟s

and employee‟s

contributions payable

Employee‟s contributions

payable

Employer‟s contribution

Earnings on

which contributions

payable

Total of employer‟s

and employee‟s

contributions payable

Employee‟s contributions

payable

Employer‟s contribution

1d 1e 1d 1e

1 0.14 0.01 0.13

41 5.66 0.41 5.25

2 0.28 0.02 0.26

42 5.80 0.42 5.38

3 0.41 0.03 0.38

43 5.93 0.43 5.50

4 0.55 0.04 0.51

44 6.07 0.44 5.63

5 0.69 0.05 0.64

45 6.21 0.45 5.76

6 0.83 0.06 0.77

46 6.35 0.46 5.89

7 0.97 0.07 0.90

47 6.49 0.47 6.02

8 1.10 0.08 1.02

48 6.62 0.48 6.14

9 1.24 0.09 1.15

49 6.76 0.49 6.27

10 1.38 0.10 1.28

50 6.90 0.50 6.40

11 1.52 0.11 1.41

51 7.04 0.51 6.53

12 1.66 0.12 1.54

52 7.18 0.52 6.66

13 1.79 0.13 1.66

53 7.31 0.53 6.78

14 1.93 0.14 1.79

54 7.45 0.54 6.91

15 2.07 0.15 1.92

55 7.59 0.55 7.04

16 2.21 0.16 2.05

56 7.73 0.56 7.17

17 2.35 0.17 2.18

57 7.87 0.57 7.30

18 2.48 0.18 2.30

58 8.00 0.58 7.42

19 2.62 0.19 2.43

59 8.14 0.59 7.55

20 2.76 0.20 2.56

60 8.28 0.60 7.68

21 2.90 0.21 2.69

61 8.42 0.61 7.81

22 3.04 0.22 2.82

62 8.56 0.62 7.94

23 3.17 0.23 2.94

63 8.69 0.63 8.06

24 3.31 0.24 3.07

64 8.83 0.64 8.19

25 3.45 0.25 3.20

65 8.97 0.65 8.32

26 3.59 0.26 3.33

66 9.11 0.66 8.45

27 3.73 0.27 3.46

67 9.25 0.67 8.58

28 3.86 0.28 3.58

68 9.38 0.68 8.70

29 4.00 0.29 3.71

69 9.52 0.69 8.83

30 4.14 0.30 3.84

70 9.66 0.70 8.96

31 4.28 0.31 3.97

71 9.80 0.71 9.09

32 4.42 0.32 4.10

72 9.94 0.72 9.22

33 4.55 0.33 4.22

73 10.07 0.73 9.34

34 4.69 0.34 4.35

74 10.21 0.74 9.47

35 4.83 0.35 4.48

75 10.35 0.75 9.60

36 4.97 0.36 4.61

76 10.49 0.76 9.73

37 5.11 0.37 4.74

77 10.63 0.77 9.86

38 5.24 0.38 4.86

78 10.76 0.78 9.98

39 5.38 0.39 4.99

79 10.90 0.79 10.11

40 5.52 0.40 5.12

80 11.04 0.80 10.24

for information only - do not enter on Deductions Working Sheet, form T11

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117

Earnings on

which contributions

payable

Total of employer‟s

and employee‟s

contributions payable

Employee‟s contributions

payable

Employer‟s contribution

Earnings on

which contributions

payable

Total of employer‟s

and employee‟s

contributions payable

Employee‟s contributions

payable

Employer‟s contribution

1d 1e

1d 1e

81 11.18 0.81 10.37

600 82.80 6.00 76.80

82 11.32 0.82 10.50

700 96.60 7.00 89.60

83 11.45 0.83 10.62

800 110.40 8.00 102.40

84 11.59 0.84 10.75

900 124.20 9.00 115.20

85 11.73 0.85 10.88

1000 138.00 10.00 128.00

86 11.87 0.86 11.01

2000 276.00 20.00 256.00

87 12.01 0.87 11.14

3000 414.00 30.00 384.00

88 12.14 0.88 11.26

4000 552.00 40.00 512.00

89 12.28 0.89 11.39

5000 690.00 50.00 640.00

90 12.42 0.90 11.52

6000 828.00 60.00 768.00

91 12.56 0.91 11.65

7000 966.00 70.00 896.00

92 12.70 0.92 11.78

8000 1104.00 80.00 1024.00

93 12.83 0.93 11.90

9000 1242.00 90.00 1152.00

94 12.97 0.94 12.03

10000 1380.00 100.00 1280.00

95 13.11 0.95 12.16

20000 2760.00 200.00 2560.00

96 13.25 0.96 12.29

30000 4140.00 300.00 3840.00

97 13.39 0.97 12.42

40000 5520.00 400.00 5120.00

98 13.52 0.98 12.54

50000 6900.00 500.00 6400.00

99 13.66 0.99 12.67

60000 8280.00 600.00 7680.00

100 13.80 1.00 12.80

70000 9660.00 700.00 8960.00

200 27.60 2.00 25.60

80000 11040.00 800.00 10240.00

300 41.40 3.00 38.40

90000 12420.00 900.00 11520.00

400 55.20 4.00 51.20

100000 13800.00 1000.00 12800.00

500 69.00 5.00 64.00

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118

Leaflet CF392(IOM) from April 2011 Prepared by:

National Insurance Section

Income Tax Division, The Treasury Government Offices, Bucks Road

Douglas, Isle of Man Website: www.gov.im/treasury/incometax

This booklet gives guidance only and should not be treated as a complete and authoritative statement of the law.