National Insurance contributions Tables B and C · State Pension age or over – employer only NICs Page 57 ... (PT) (£166 weekly or £719 monthly). But, for standard rate NICs,

National Insurance contributions Tables B and C These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems

Use from 6 April 2019 to 5 April 2020 CA41 HMRC 12/18

Help and guidance Insert into PDF.

Contents

Save money – avoid errors Page 1�

Which National Insurance contributions (NICs) tables to use Page 2�

Layout of these tables Page 3�

Using these tables to work out NICs Page 4�

Earnings limits and NICs rates Page 5�

An example of working out NICs using these tables�and recording figures on form RT11 Page 6�

B – Weekly table for reduced rate NICs Page 7�

B – Monthly table for reduced rate NICs Page 23�

C – Weekly table for employees who are

State Pension age or over – employer only NICs Page 41�

C – Monthly table for employees who are

State Pension age or over – employer only NICs Page 57�

Working out and recording NICs where employee’s total�earnings exceed the UEL – Table letter B Page 75�

Working out and recording NICs where employee’s total�earnings exceed the UEL – Table letter C Page 76�

Additional gross pay table – Table letter B Page 77�

Additional gross pay table – Table letter C Page 80�

Changes for the tax year 2019 to 2020�At the time this booklet was printed, changes in the rates of NICs for the tax year 2019 to 2020 were still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we’ll inform you of any further changes before 6 April 2019.

Save money – avoid errors�

Do it online

Almost all employers are required to file online, unless you’re exempt. There are very few exceptions. For further information about exceptions: • go to www.gov.uk/find-out-which-employers-are-exempt-from-online-payroll-reporting

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

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

Checklist to help you submit PAYE information to HMRC

1. The form RT11, ‘Deductions working sheet’ which has replaced form P11 for employers who are not required to file online, must show ‘Tax year starting 6 April 2019’.

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

3. Do you hold a valid certificate (CA4139, CF383 or CF380A) for every married woman or widow for whom you deduct category B NICs? If not, only use these tables if they’re over State Pension age.

4. Have you any employees nearing State Pension age? Check their date of birth before you decide which NICs category letter to use. Use category C for employees who are State Pension age or over, for whom you hold a copy of either their birth certificate or passport as evidence of their date of birth.

If you’re an employer who’s exempt from filing online

When filling in your payment submission, check:

• you have your employee’s full name, National Insurance number and, where known, address and date of birth

• you have entered the correct category of NICs (for employees who are aged 21 or over, this is usually either A, B, C, or J)

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

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

What to do if your employee’s circumstances change

Make sure your staff know they must tell you and HM Revenue and Customs National Insurance Contributions and Employer Office, of any change in circumstances. For example, change of address, change of name and particularly divorce if they pay category B NICs.

NICs Employment Allowance

From 6 April 2014, you may be eligible to claim an Employment Allowance of up to £3,000.�

The Employment Allowance is available for businesses, charities (including community amateur sports clubs),

and certain employers of care and support workers to offset against employer’s secondary Class 1 NICs liability.�

You can claim the Employment Allowance as part of the normal payroll process through RTI or the

Basic PAYE Tools.�

For more information, details of eligibility and how to claim the Employment Allowance, read CWG2, ‘Further

guide to PAYE and NICs’ paragraph 3.8.4 and go to www.gov.uk/claim-employment-allowance.�

Page 1

www.gov.uk/claim-employment-allowancewww.gov.uk/paye-onlinewww.gov.uk/find-out-which-employers-are-exempt-from-online-payroll-reporting

Which National Insurance contributions (NICs) tables to use�

You must use the correct tables when working out the NICs due on your employee’s earnings.�

NICs tables are renewed every tax year.�

Check you’re using the tables for the tax year 2019 to 2020.�

If your employee is under 16 years of age, there’s no NICs liability.�

Is your employee State Pension age or over?

Use Table letter C (see booklet CA41)

Does your employee have another job where they already pay NICs on earnings at, or above, the Upper Earnings Limit and you hold form CA2700?

Is your employee a married woman or widow who is entitled to pay reduced rate NICs?

Use Table letter B (see booklet CA41)

Yes

No

No

Yes

No Yes No

Use Table letter M (see booklet CA38)

Is your employee under the age of 21?

Is your employee under the age of 21?

Is your employee an apprentice under age 25?

No

Use Table letter H (see booklet CA38)

Yes

No

Use Table letter A (see booklet CA38)

Yes No

Yes

Use Table letter Z Use Table letter J (see booklet CA38) (see booklet CA38)

If you employ mariners, the CA42 ‘National Insurance contributions for employers of foreign-going mariners and deep-sea fishermen’ gives details of category letters, rates and limits to use.

Page 2

Layout of these tables�

The first earnings figure in each table is the Lower Earnings Limit (LEL) (£118 weekly or £512 monthly).

This is because NICs liability only arises when the employee’s total earnings in the earnings period reach the

LEL, even though no NICs are actually payable on those earnings. The employer pays NICs only when the

employee’s earnings exceed the Secondary Threshold (ST) (£166 weekly or £719 monthly).

The employee pays NICs only when the employee’s earnings exceed the Primary Threshold (PT)

(£166 weekly or £719 monthly). But, for standard rate NICs, earnings between the LEL and the PT

are used to protect the employee’s entitlement to benefit.�

Where there’s a liability, the employee and the employer pay NICs at the appropriate main percentage

rate on earnings between the PT and ST respectively up to the Upper Earnings Limit (UEL).�

Employees and their employers continue to pay NICs at the appropriate main percentage rate up to the UEL.

The last earnings figure in each table is the UEL (£962 weekly or £4,167 monthly). This is because

employee’s NICs are due only at a rate of 2% on earnings above the UEL. The employer pays NICs at

the rate of 13.8% on earnings above the UEL.�

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 based on the earnings limits and percentage rates shown on page 5 and with the

exception of the LEL, PT, ST and UEL is worked out at the mid-point of the steps. Therefore, you and

your employee may pay slightly more or less than if you used the exact percentage method to work out

the NICs due.�

Where the employee’s total earnings fall between the LEL and the UEL, if the exact figure is not shown in the

tables, use the next smaller figure shown.�

Where the employee’s total earnings exceed the UEL, see pages 75 or 76.�

For instructions on how to complete form RT11, ‘Deductions working sheet’ read the helpbook RT7,

‘Guidance for employers exempt from filing Real Time Information online’.�

An example form RT11 is also shown on page 6.�

Page 3

Using these tables to work out NICs�

Introduction

These tables are aimed at the small number of employers exempt from filing payroll information online and the guidance on how to record the figures displayed within the tables is for employers who are operating a manual payroll. Form RT11, ‘Deductions working sheet’ replaces form P11 for the purposes of operating a manual payroll. You can work out NICs by using either:

• these tables�

• the exact percentage method�

For general information about NICs, see the employer helpbooks.�

Are you using the correct tables?

Only use these tables between 6 April 2019 and 5 April 2020 (the tax year 2019 to 2020).

Only use the tables in this booklet for employees who are employed in the tax year 2019 to 2020, and for

whom NICs are payable under NICs Table letter B or C.�

If there’s no table in this booklet for a particular employee, you must use a table from a different booklet.�

About these tables

The tables under letters B and C contain 2 tables for: • weekly pay intervals�

• monthly pay intervals�

The letters B and C correspond with the NICs table letters under which NICs are payable.�

Identifying the correct table to use

Table B

Use this table for married women and widows: • under State Pension age

• who are entitled to pay employee’s NICs at the reduced rate

For these women, you must have either a valid: • form CA4139 or CF383 Certificate of Election

• form CF380A Certificate of Reduced Liability

Table C

Use this table for all men and women who are State Pension age or over, for whom you hold a copy of either their birth certificate or passport as evidence of their date of birth.

How to use these tables

1. Decide which table, B or C, and then apply the earnings period (weekly or monthly) to work out the NICs liability.

2. Look up the employee’s gross pay in the left-hand column of the table. If the employee’s total earnings fall between the LEL and the UEL 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 pages 75 or 76.

3. Record the figures in each column of the table onto the employee’s form RT11, ‘Deductions working sheet’. See the example on page 6.

Adapting these tables for pay intervals other than weekly or monthly

If the employee is paid in multiples of a week or month: • divide the pay into equal weekly or monthly amounts to get an average weekly or monthly amount

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

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

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

Page 4

Earnings limits and NICs rates�

Employee’s NICs

Employer’s NICs

Earnings limits NICs table letter B

NICs table letter C

NICs table letters B and C

below £118 weekly, or below £512 monthly, or below £6,136 yearly

Nil Nil Nil

£118 to £166 weekly, or £512 to £719 monthly, or £6,136 to £8,632 yearly

0% Nil 0%

£166.01 to £962 weekly, or £719.01 to £4,167 monthly, or £8,632.01 to £50,000 yearly

5.85% Nil 13.8%

Over £962 weekly, or over £4,167 monthly, or over £50,000 yearly

2% Nil 13.8%

Page 5

National Insurance contributions (NICs) Earnings details Gross earnings for

(RT2 question 20)

p

Gross earnings for

NICs year

to date

(RT2 question 21)

£ p

Earnings at the

Lower Earnings

Limit (LEL), where

earnings are equal

to or exceed the

LEL in this pay

period

(RT2 question 21)

1a £

An example of working out NICs using these tables and recording figures on form RT11, ‘Deductions working sheet’

Example

A monthly paid female employee earns £888.15, payable on 29 April 2019 (tax month 1).

NICs are due under monthly Table letter B. The nearest lower figure to £888.15 is £888. Record the figures shown in the table onto the employee’s form RT11 .

Extract from monthly Table letter B

£ £ £ p £ p £ p £ p £ p

888 512 207.00

Extract from form RT11

Contributions details Week

number for

weekly pay or

Month number

for monthly

pay

Date of

payment

DD MM YYYY

NICs

Category

Letter

(RT2

question

20)

NICs

£

Earnings above

the LEL up to

and including the

Primary Threshold

(PT) in this pay

period

(RT2 question 21)

1b £ p

Earnings above

the PT up to and

including the

Upper Earnings

Limit (UEL) in this

pay period

(RT2 question 21)

1c £ p

Total of employer’s

contributions in

this pay period.

Mark minus

amounts ‘R’

(RT2 question 20)

1d £ p

Total of employer’s

contributions year

to date

(RT2 question 21)

£ p

Total employee’s

contributions this

period.

(RT2 question 20)

1e £ p

Total employee’s

contributions year

to date

(RT2 question 21)

£ p

Week 1

Week 2

Week 3

Week 4

Month 1 total 512 207 00 169 00 23 60 23 60 10 00 10 00 29 04 2019 B 888 15 888 15

169.00 23.60 10.00 33.60

Earnings at the Earnings above Earnings above Employer’s Employee’s Total of Employee’s LEL the LEL, up to the PT, up to NICs due on all NICs due on all employee’s and earnings up

(where earnings and including and including earnings above earnings above to and employer’s NICs the ST the PT are equal to or the PT the UEL (for information including

exceed the LEL) only)the UEL

1a 1b 1c 1d 1e

For tips on filling in form RT11 and examples of filled in RT11s, read the helpbook RT7, ‘Guidance for employers exempt from Real Time Information online’.

Page 6

Weekly table for reduced rate NICs for use Table letter B from 6 April 2019 to 5 April 2020

Use this table for married women or widows who have a right to pay reduced rate employee’s NICs for whom you hold a valid certificate CA4139, CF383 or CF380A.

Do not use this table for: • any tax year other than 2019 to 2020 • women who are State Pension age or over (see Table letter C)

• women for whom you hold form CA2700 (see Table letter J in booklet CA38)

Filling in form RT11, 'Deductions working sheet’ or substitute 1. Enter ‘B’ in the NICs category letter column on form RT11. 2. Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax week in which

the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL 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 75.

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

Up to and including £117.99

No NICs liability, make no entries on form RT11

118 118 0.00 0.00 0.00 0.00 0.00 119 118 1.00 0.00 0.00 0.00 0.00 120 118 2.00 0.00 0.00 0.00 0.00 121 118 3.00 0.00 0.00 0.00 0.00 122 118 4.00 0.00 0.00 0.00 0.00

123 118 5.00 0.00 0.00 0.00 0.00 124 118 6.00 0.00 0.00 0.00 0.00 125 118 7.00 0.00 0.00 0.00 0.00 126 118 8.00 0.00 0.00 0.00 0.00 127 118 9.00 0.00 0.00 0.00 0.00

128 118 10.00 0.00 0.00 0.00 0.00 129 118 11.00 0.00 0.00 0.00 0.00 130 118 12.00 0.00 0.00 0.00 0.00 131 118 13.00 0.00 0.00 0.00 0.00 132 118 14.00 0.00 0.00 0.00 0.00

133 118 15.00 0.00 0.00 0.00 0.00 134 118 16.00 0.00 0.00 0.00 0.00 135 118 17.00 0.00 0.00 0.00 0.00 136 118 18.00 0.00 0.00 0.00 0.00 137 118 19.00 0.00 0.00 0.00 0.00

138 118 20.00 0.00 0.00 0.00 0.00 139 118 21.00 0.00 0.00 0.00 0.00 140 118 22.00 0.00 0.00 0.00 0.00 141 118 23.00 0.00 0.00 0.00 0.00 142 118 24.00 0.00 0.00 0.00 0.00

143 118 25.00 0.00 0.00 0.00 0.00 144 118 26.00 0.00 0.00 0.00 0.00 145 118 27.00 0.00 0.00 0.00 0.00 146 118 28.00 0.00 0.00 0.00 0.00 147 118 29.00 0.00 0.00 0.00 0.00

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employers NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Page 7

Weekly table Table letter B

£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£

148 118 30.00 0.00 0.00 0.00 0.00 149 118 31.00 0.00 0.00 0.00 0.00 150 118 32.00 0.00 0.00 0.00 0.00 151 118 33.00 0.00 0.00 0.00 0.00 152 118 34.00 0.00 0.00 0.00 0.00

153 118 35.00 0.00 0.00 0.00 0.00 154 118 36.00 0.00 0.00 0.00 0.00 155 118 37.00 0.00 0.00 0.00 0.00 156 118 38.00 0.00 0.00 0.00 0.00 157 118 39.00 0.00 0.00 0.00 0.00

158 118 40.00 0.00 0.00 0.00 0.00 159 118 41.00 0.00 0.00 0.00 0.00 160 118 42.00 0.00 0.00 0.00 0.00 161 118 43.00 0.00 0.00 0.00 0.00 162 118 44.00 0.00 0.00 0.00 0.00

163 118 45.00 0.00 0.00 0.00 0.00 164 118 46.00 0.00 0.00 0.00 0.00 165 118 47.00 0.00 0.00 0.00 0.00 166 118 48.00 0.00 0.00 0.00 0.00 167 118 48.00 1.00 0.21 0.09 0.30

168 118 48.00 2.00 0.34 0.15 0.49 169 118 48.00 3.00 0.48 0.20 0.68 170 118 48.00 4.00 0.62 0.26 0.88 171 118 48.00 5.00 0.76 0.32 1.08 172 118 48.00 6.00 0.90 0.38 1.28

173 118 48.00 7.00 1.03 0.44 1.47 174 118 48.00 8.00 1.17 0.50 1.67 175 118 48.00 9.00 1.31 0.55 1.86 176 118 48.00 10.00 1.45 0.61 2.06 177 118 48.00 11.00 1.59 0.67 2.26

178 118 48.00 12.00 1.72 0.73 2.45 179 118 48.00 13.00 1.86 0.79 2.65 180 118 48.00 14.00 2.00 0.85 2.85 181 118 48.00 15.00 2.14 0.91 3.05 182 118 48.00 16.00 2.28 0.96 3.24

183 118 48.00 17.00 2.41 1.02 3.43 184 118 48.00 18.00 2.55 1.08 3.63 185 118 48.00 19.00 2.69 1.14 3.83 186 118 48.00 20.00 2.83 1.20 4.03 187 118 48.00 21.00 2.97 1.26 4.23

188 118 48.00 22.00 3.10 1.32 4.42 189 118 48.00 23.00 3.24 1.37 4.61 190 118 48.00 24.00 3.38 1.43 4.81 191 118 48.00 25.00 3.52 1.49 5.01 192 118 48.00 26.00 3.66 1.55 5.21

193 118 48.00 27.00 3.79 1.61 5.40 194 118 48.00 28.00 3.93 1.67 5.60 195 118 48.00 29.00 4.07 1.72 5.79 196 118 48.00 30.00 4.21 1.78 5.99 197 118 48.00 31.00 4.35 1.84 6.19

198 118 48.00 32.00 4.48 1.90 6.38 199 118 48.00 33.00 4.62 1.96 6.58 200 118 48.00 34.00 4.76 2.02 6.78 201 118 48.00 35.00 4.90 2.08 6.98 202 118 48.00 36.00 5.04 2.13 7.17

Page 8�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

203 118 48.00 37.00 5.17 2.19 7.36 204 118 48.00 38.00 5.31 2.25 7.56 205 118 48.00 39.00 5.45 2.31 7.76 206 118 48.00 40.00 5.59 2.37 7.96 207 118 48.00 41.00 5.73 2.43 8.16

208 118 48.00 42.00 5.86 2.49 8.35 209 118 48.00 43.00 6.00 2.54 8.54 210 118 48.00 44.00 6.14 2.60 8.74 211 118 48.00 45.00 6.28 2.66 8.94 212 118 48.00 46.00 6.42 2.72 9.14

213 118 48.00 47.00 6.55 2.78 9.33 214 118 48.00 48.00 6.69 2.84 9.53 215 118 48.00 49.00 6.83 2.89 9.72 216 118 48.00 50.00 6.97 2.95 9.92 217 118 48.00 51.00 7.11 3.01 10.12

218 118 48.00 52.00 7.24 3.07 10.31 219 118 48.00 53.00 7.38 3.13 10.51 220 118 48.00 54.00 7.52 3.19 10.71 221 118 48.00 55.00 7.66 3.25 10.91 222 118 48.00 56.00 7.80 3.30 11.10

223 118 48.00 57.00 7.93 3.36 11.29 224 118 48.00 58.00 8.07 3.42 11.49 225 118 48.00 59.00 8.21 3.48 11.69 226 118 48.00 60.00 8.35 3.54 11.89 227 118 48.00 61.00 8.49 3.60 12.09

228 118 48.00 62.00 8.62 3.66 12.28 229 118 48.00 63.00 8.76 3.71 12.47 230 118 48.00 64.00 8.90 3.77 12.67 231 118 48.00 65.00 9.04 3.83 12.87 232 118 48.00 66.00 9.18 3.89 13.07

233 118 48.00 67.00 9.31 3.95 13.26 234 118 48.00 68.00 9.45 4.01 13.46 235 118 48.00 69.00 9.59 4.06 13.65 236 118 48.00 70.00 9.73 4.12 13.85 237 118 48.00 71.00 9.87 4.18 14.05

238 118 48.00 72.00 10.00 4.24 14.24 239 118 48.00 73.00 10.14 4.30 14.44 240 118 48.00 74.00 10.28 4.36 14.64 241 118 48.00 75.00 10.42 4.42 14.84 242 118 48.00 76.00 10.56 4.47 15.03

243 118 48.00 77.00 10.69 4.53 15.22 244 118 48.00 78.00 10.83 4.59 15.42 245 118 48.00 79.00 10.97 4.65 15.62 246 118 48.00 80.00 11.11 4.71 15.82 247 118 48.00 81.00 11.25 4.77 16.02

248 118 48.00 82.00 11.38 4.83 16.21 249 118 48.00 83.00 11.52 4.88 16.40 250 118 48.00 84.00 11.66 4.94 16.60 251 118 48.00 85.00 11.80 5.00 16.80 252 118 48.00 86.00 11.94 5.06 17.00

253 118 48.00 87.00 12.07 5.12 17.19 254 118 48.00 88.00 12.21 5.18 17.39 255 118 48.00 89.00 12.35 5.23 17.58 256 118 48.00 90.00 12.49 5.29 17.78 257 118 48.00 91.00 12.63 5.35 17.98

Page 9�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

258 118 48.00 92.00 12.76 5.41 18.17 259 118 48.00 93.00 12.90 5.47 18.37 260 118 48.00 94.00 13.04 5.53 18.57 261 118 48.00 95.00 13.18 5.59 18.77 262 118 48.00 96.00 13.32 5.64 18.96

263 118 48.00 97.00 13.45 5.70 19.15 264 118 48.00 98.00 13.59 5.76 19.35 265 118 48.00 99.00 13.73 5.82 19.55 266 118 48.00 100.00 13.87 5.88 19.75 267 118 48.00 101.00 14.01 5.94 19.95

268 118 48.00 102.00 14.14 6.00 20.14 269 118 48.00 103.00 14.28 6.05 20.33 270 118 48.00 104.00 14.42 6.11 20.53 271 118 48.00 105.00 14.56 6.17 20.73 272 118 48.00 106.00 14.70 6.23 20.93

273 118 48.00 107.00 14.83 6.29 21.12 274 118 48.00 108.00 14.97 6.35 21.32 275 118 48.00 109.00 15.11 6.40 21.51 276 118 48.00 110.00 15.25 6.46 21.71 277 118 48.00 111.00 15.39 6.52 21.91

278 118 48.00 112.00 15.52 6.58 22.10 279 118 48.00 113.00 15.66 6.64 22.30 280 118 48.00 114.00 15.80 6.70 22.50 281 118 48.00 115.00 15.94 6.76 22.70 282 118 48.00 116.00 16.08 6.81 22.89

283 118 48.00 117.00 16.21 6.87 23.08 284 118 48.00 118.00 16.35 6.93 23.28 285 118 48.00 119.00 16.49 6.99 23.48 286 118 48.00 120.00 16.63 7.05 23.68 287 118 48.00 121.00 16.77 7.11 23.88

288 118 48.00 122.00 16.90 7.17 24.07 289 118 48.00 123.00 17.04 7.22 24.26 290 118 48.00 124.00 17.18 7.28 24.46 291 118 48.00 125.00 17.32 7.34 24.66 292 118 48.00 126.00 17.46 7.40 24.86

293 118 48.00 127.00 17.59 7.46 25.05 294 118 48.00 128.00 17.73 7.52 25.25 295 118 48.00 129.00 17.87 7.57 25.44 296 118 48.00 130.00 18.01 7.63 25.64 297 118 48.00 131.00 18.15 7.69 25.84

298 118 48.00 132.00 18.28 7.75 26.03 299 118 48.00 133.00 18.42 7.81 26.23 300 118 48.00 134.00 18.56 7.87 26.43 301 118 48.00 135.00 18.70 7.93 26.63 302 118 48.00 136.00 18.84 7.98 26.82

303 118 48.00 137.00 18.97 8.04 27.01 304 118 48.00 138.00 19.11 8.10 27.21 305 118 48.00 139.00 19.25 8.16 27.41 306 118 48.00 140.00 19.39 8.22 27.61 307 118 48.00 141.00 19.53 8.28 27.81

308 118 48.00 142.00 19.66 8.34 28.00 309 118 48.00 143.00 19.80 8.39 28.19 310 118 48.00 144.00 19.94 8.45 28.39 311 118 48.00 145.00 20.08 8.51 28.59 312 118 48.00 146.00 20.22 8.57 28.79

Page 10�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

313 118 48.00 147.00 20.35 8.63 28.98 314 118 48.00 148.00 20.49 8.69 29.18 315 118 48.00 149.00 20.63 8.74 29.37 316 118 48.00 150.00 20.77 8.80 29.57 317 118 48.00 151.00 20.91 8.86 29.77

318 118 48.00 152.00 21.04 8.92 29.96 319 118 48.00 153.00 21.18 8.98 30.16 320 118 48.00 154.00 21.32 9.04 30.36 321 118 48.00 155.00 21.46 9.10 30.56 322 118 48.00 156.00 21.60 9.15 30.75

323 118 48.00 157.00 21.73 9.21 30.94 324 118 48.00 158.00 21.87 9.27 31.14 325 118 48.00 159.00 22.01 9.33 31.34 326 118 48.00 160.00 22.15 9.39 31.54 327 118 48.00 161.00 22.29 9.45 31.74

328 118 48.00 162.00 22.42 9.51 31.93 329 118 48.00 163.00 22.56 9.56 32.12 330 118 48.00 164.00 22.70 9.62 32.32 331 118 48.00 165.00 22.84 9.68 32.52 332 118 48.00 166.00 22.98 9.74 32.72

333 118 48.00 167.00 23.11 9.80 32.91 334 118 48.00 168.00 23.25 9.86 33.11 335 118 48.00 169.00 23.39 9.91 33.30 336 118 48.00 170.00 23.53 9.97 33.50 337 118 48.00 171.00 23.67 10.03 33.70

338 118 48.00 172.00 23.80 10.09 33.89 339 118 48.00 173.00 23.94 10.15 34.09 340 118 48.00 174.00 24.08 10.21 34.29 341 118 48.00 175.00 24.22 10.27 34.49 342 118 48.00 176.00 24.36 10.32 34.68

343 118 48.00 177.00 24.49 10.38 34.87 344 118 48.00 178.00 24.63 10.44 35.07 345 118 48.00 179.00 24.77 10.50 35.27 346 118 48.00 180.00 24.91 10.56 35.47 347 118 48.00 181.00 25.05 10.62 35.67

348 118 48.00 182.00 25.18 10.68 35.86 349 118 48.00 183.00 25.32 10.73 36.05 350 118 48.00 184.00 25.46 10.79 36.25 351 118 48.00 185.00 25.60 10.85 36.45 352 118 48.00 186.00 25.74 10.91 36.65

353 118 48.00 187.00 25.87 10.97 36.84 354 118 48.00 188.00 26.01 11.03 37.04 355 118 48.00 189.00 26.15 11.08 37.23 356 118 48.00 190.00 26.29 11.14 37.43 357 118 48.00 191.00 26.43 11.20 37.63

358 118 48.00 192.00 26.56 11.26 37.82 359 118 48.00 193.00 26.70 11.32 38.02 360 118 48.00 194.00 26.84 11.38 38.22 361 118 48.00 195.00 26.98 11.44 38.42 362 118 48.00 196.00 27.12 11.49 38.61

363 118 48.00 197.00 27.25 11.55 38.80 364 118 48.00 198.00 27.39 11.61 39.00 365 118 48.00 199.00 27.53 11.67 39.20 366 118 48.00 200.00 27.67 11.73 39.40 367 118 48.00 201.00 27.81 11.79 39.60

Page 11�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

368 118 48.00 202.00 27.94 11.85 39.79 369 118 48.00 203.00 28.08 11.90 39.98 370 118 48.00 204.00 28.22 11.96 40.18 371 118 48.00 205.00 28.36 12.02 40.38 372 118 48.00 206.00 28.50 12.08 40.58

373 118 48.00 207.00 28.63 12.14 40.77 374 118 48.00 208.00 28.77 12.20 40.97 375 118 48.00 209.00 28.91 12.25 41.16 376 118 48.00 210.00 29.05 12.31 41.36 377 118 48.00 211.00 29.19 12.37 41.56

378 118 48.00 212.00 29.32 12.43 41.75 379 118 48.00 213.00 29.46 12.49 41.95 380 118 48.00 214.00 29.60 12.55 42.15 381 118 48.00 215.00 29.74 12.61 42.35 382 118 48.00 216.00 29.88 12.66 42.54

383 118 48.00 217.00 30.01 12.72 42.73 384 118 48.00 218.00 30.15 12.78 42.93 385 118 48.00 219.00 30.29 12.84 43.13 386 118 48.00 220.00 30.43 12.90 43.33 387 118 48.00 221.00 30.57 12.96 43.53

388 118 48.00 222.00 30.70 13.02 43.72 389 118 48.00 223.00 30.84 13.07 43.91 390 118 48.00 224.00 30.98 13.13 44.11 391 118 48.00 225.00 31.12 13.19 44.31 392 118 48.00 226.00 31.26 13.25 44.51

393 118 48.00 227.00 31.39 13.31 44.70 394 118 48.00 228.00 31.53 13.37 44.90 395 118 48.00 229.00 31.67 13.42 45.09 396 118 48.00 230.00 31.81 13.48 45.29 397 118 48.00 231.00 31.95 13.54 45.49

398 118 48.00 232.00 32.08 13.60 45.68 399 118 48.00 233.00 32.22 13.66 45.88 400 118 48.00 234.00 32.36 13.72 46.08 401 118 48.00 235.00 32.50 13.78 46.28 402 118 48.00 236.00 32.64 13.83 46.47

403 118 48.00 237.00 32.77 13.89 46.66 404 118 48.00 238.00 32.91 13.95 46.86 405 118 48.00 239.00 33.05 14.01 47.06 406 118 48.00 240.00 33.19 14.07 47.26 407 118 48.00 241.00 33.33 14.13 47.46

408 118 48.00 242.00 33.46 14.19 47.65 409 118 48.00 243.00 33.60 14.24 47.84 410 118 48.00 244.00 33.74 14.30 48.04 411 118 48.00 245.00 33.88 14.36 48.24 412 118 48.00 246.00 34.02 14.42 48.44

413 118 48.00 247.00 34.15 14.48 48.63 414 118 48.00 248.00 34.29 14.54 48.83 415 118 48.00 249.00 34.43 14.59 49.02 416 118 48.00 250.00 34.57 14.65 49.22 417 118 48.00 251.00 34.71 14.71 49.42

418 118 48.00 252.00 34.84 14.77 49.61 419 118 48.00 253.00 34.98 14.83 49.81 420 118 48.00 254.00 35.12 14.89 50.01 421 118 48.00 255.00 35.26 14.95 50.21 422 118 48.00 256.00 35.40 15.00 50.40

Page 12�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

423 118 48.00 257.00 35.53 15.06 50.59 424 118 48.00 258.00 35.67 15.12 50.79 425 118 48.00 259.00 35.81 15.18 50.99 426 118 48.00 260.00 35.95 15.24 51.19 427 118 48.00 261.00 36.09 15.30 51.39

428 118 48.00 262.00 36.22 15.36 51.58 429 118 48.00 263.00 36.36 15.41 51.77 430 118 48.00 264.00 36.50 15.47 51.97 431 118 48.00 265.00 36.64 15.53 52.17 432 118 48.00 266.00 36.78 15.59 52.37

433 118 48.00 267.00 36.91 15.65 52.56 434 118 48.00 268.00 37.05 15.71 52.76 435 118 48.00 269.00 37.19 15.76 52.95 436 118 48.00 270.00 37.33 15.82 53.15 437 118 48.00 271.00 37.47 15.88 53.35

438 118 48.00 272.00 37.60 15.94 53.54 439 118 48.00 273.00 37.74 16.00 53.74 440 118 48.00 274.00 37.88 16.06 53.94 441 118 48.00 275.00 38.02 16.12 54.14 442 118 48.00 276.00 38.16 16.17 54.33

443 118 48.00 277.00 38.29 16.23 54.52 444 118 48.00 278.00 38.43 16.29 54.72 445 118 48.00 279.00 38.57 16.35 54.92 446 118 48.00 280.00 38.71 16.41 55.12 447 118 48.00 281.00 38.85 16.47 55.32

448 118 48.00 282.00 38.98 16.53 55.51 449 118 48.00 283.00 39.12 16.58 55.70 450 118 48.00 284.00 39.26 16.64 55.90 451 118 48.00 285.00 39.40 16.70 56.10 452 118 48.00 286.00 39.54 16.76 56.30

453 118 48.00 287.00 39.67 16.82 56.49 454 118 48.00 288.00 39.81 16.88 56.69 455 118 48.00 289.00 39.95 16.93 56.88 456 118 48.00 290.00 40.09 16.99 57.08 457 118 48.00 291.00 40.23 17.05 57.28

458 118 48.00 292.00 40.36 17.11 57.47 459 118 48.00 293.00 40.50 17.17 57.67 460 118 48.00 294.00 40.64 17.23 57.87 461 118 48.00 295.00 40.78 17.29 58.07 462 118 48.00 296.00 40.92 17.34 58.26

463 118 48.00 297.00 41.05 17.40 58.45 464 118 48.00 298.00 41.19 17.46 58.65 465 118 48.00 299.00 41.33 17.52 58.85 466 118 48.00 300.00 41.47 17.58 59.05 467 118 48.00 301.00 41.61 17.64 59.25

468 118 48.00 302.00 41.74 17.70 59.44 469 118 48.00 303.00 41.88 17.75 59.63 470 118 48.00 304.00 42.02 17.81 59.83 471 118 48.00 305.00 42.16 17.87 60.03 472 118 48.00 306.00 42.30 17.93 60.23

473 118 48.00 307.00 42.43 17.99 60.42 474 118 48.00 308.00 42.57 18.05 60.62 475 118 48.00 309.00 42.71 18.10 60.81 476 118 48.00 310.00 42.85 18.16 61.01 477 118 48.00 311.00 42.99 18.22 61.21

Page 13�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

478 118 48.00 312.00 43.12 18.28 61.40 479 118 48.00 313.00 43.26 18.34 61.60 480 118 48.00 314.00 43.40 18.40 61.80 481 118 48.00 315.00 43.54 18.46 62.00 482 118 48.00 316.00 43.68 18.51 62.19

483 118 48.00 317.00 43.81 18.57 62.38 484 118 48.00 318.00 43.95 18.63 62.58 485 118 48.00 319.00 44.09 18.69 62.78 486 118 48.00 320.00 44.23 18.75 62.98 487 118 48.00 321.00 44.37 18.81 63.18

488 118 48.00 322.00 44.50 18.87 63.37 489 118 48.00 323.00 44.64 18.92 63.56 490 118 48.00 324.00 44.78 18.98 63.76 491 118 48.00 325.00 44.92 19.04 63.96 492 118 48.00 326.00 45.06 19.10 64.16

493 118 48.00 327.00 45.19 19.16 64.35 494 118 48.00 328.00 45.33 19.22 64.55 495 118 48.00 329.00 45.47 19.27 64.74 496 118 48.00 330.00 45.61 19.33 64.94 497 118 48.00 331.00 45.75 19.39 65.14

498 118 48.00 332.00 45.88 19.45 65.33 499 118 48.00 333.00 46.02 19.51 65.53 500 118 48.00 334.00 46.16 19.57 65.73 501 118 48.00 335.00 46.30 19.63 65.93 502 118 48.00 336.00 46.44 19.68 66.12

503 118 48.00 337.00 46.57 19.74 66.31 504 118 48.00 338.00 46.71 19.80 66.51 505 118 48.00 339.00 46.85 19.86 66.71 506 118 48.00 340.00 46.99 19.92 66.91 507 118 48.00 341.00 47.13 19.98 67.11

508 118 48.00 342.00 47.26 20.04 67.30 509 118 48.00 343.00 47.40 20.09 67.49 510 118 48.00 344.00 47.54 20.15 67.69 511 118 48.00 345.00 47.68 20.21 67.89 512 118 48.00 346.00 47.82 20.27 68.09

513 118 48.00 347.00 47.95 20.33 68.28 514 118 48.00 348.00 48.09 20.39 68.48 515 118 48.00 349.00 48.23 20.44 68.67 516 118 48.00 350.00 48.37 20.50 68.87 517 118 48.00 351.00 48.51 20.56 69.07

518 118 48.00 352.00 48.64 20.62 69.26 519 118 48.00 353.00 48.78 20.68 69.46 520 118 48.00 354.00 48.92 20.74 69.66 521 118 48.00 355.00 49.06 20.80 69.86 522 118 48.00 356.00 49.20 20.85 70.05

523 118 48.00 357.00 49.33 20.91 70.24 524 118 48.00 358.00 49.47 20.97 70.44 525 118 48.00 359.00 49.61 21.03 70.64 526 118 48.00 360.00 49.75 21.09 70.84 527 118 48.00 361.00 49.89 21.15 71.04

528 118 48.00 362.00 50.02 21.21 71.23 529 118 48.00 363.00 50.16 21.26 71.42 530 118 48.00 364.00 50.30 21.32 71.62 531 118 48.00 365.00 50.44 21.38 71.82 532 118 48.00 366.00 50.58 21.44 72.02

Page 14�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

533 118 48.00 367.00 50.71 21.50 72.21 534 118 48.00 368.00 50.85 21.56 72.41 535 118 48.00 369.00 50.99 21.61 72.60 536 118 48.00 370.00 51.13 21.67 72.80 537 118 48.00 371.00 51.27 21.73 73.00

538 118 48.00 372.00 51.40 21.79 73.19 539 118 48.00 373.00 51.54 21.85 73.39 540 118 48.00 374.00 51.68 21.91 73.59 541 118 48.00 375.00 51.82 21.97 73.79 542 118 48.00 376.00 51.96 22.02 73.98

543 118 48.00 377.00 52.09 22.08 74.17 544 118 48.00 378.00 52.23 22.14 74.37 545 118 48.00 379.00 52.37 22.20 74.57 546 118 48.00 380.00 52.51 22.26 74.77 547 118 48.00 381.00 52.65 22.32 74.97

548 118 48.00 382.00 52.78 22.38 75.16 549 118 48.00 383.00 52.92 22.43 75.35 550 118 48.00 384.00 53.06 22.49 75.55 551 118 48.00 385.00 53.20 22.55 75.75 552 118 48.00 386.00 53.34 22.61 75.95

553 118 48.00 387.00 53.47 22.67 76.14 554 118 48.00 388.00 53.61 22.73 76.34 555 118 48.00 389.00 53.75 22.78 76.53 556 118 48.00 390.00 53.89 22.84 76.73 557 118 48.00 391.00 54.03 22.90 76.93

558 118 48.00 392.00 54.16 22.96 77.12 559 118 48.00 393.00 54.30 23.02 77.32 560 118 48.00 394.00 54.44 23.08 77.52 561 118 48.00 395.00 54.58 23.14 77.72 562 118 48.00 396.00 54.72 23.19 77.91

563 118 48.00 397.00 54.85 23.25 78.10 564 118 48.00 398.00 54.99 23.31 78.30 565 118 48.00 399.00 55.13 23.37 78.50 566 118 48.00 400.00 55.27 23.43 78.70 567 118 48.00 401.00 55.41 23.49 78.90

568 118 48.00 402.00 55.54 23.55 79.09 569 118 48.00 403.00 55.68 23.60 79.28 570 118 48.00 404.00 55.82 23.66 79.48 571 118 48.00 405.00 55.96 23.72 79.68 572 118 48.00 406.00 56.10 23.78 79.88

573 118 48.00 407.00 56.23 23.84 80.07 574 118 48.00 408.00 56.37 23.90 80.27 575 118 48.00 409.00 56.51 23.95 80.46 576 118 48.00 410.00 56.65 24.01 80.66 577 118 48.00 411.00 56.79 24.07 80.86

578 118 48.00 412.00 56.92 24.13 81.05 579 118 48.00 413.00 57.06 24.19 81.25 580 118 48.00 414.00 57.20 24.25 81.45 581 118 48.00 415.00 57.34 24.31 81.65 582 118 48.00 416.00 57.48 24.36 81.84

583 118 48.00 417.00 57.61 24.42 82.03 584 118 48.00 418.00 57.75 24.48 82.23 585 118 48.00 419.00 57.89 24.54 82.43 586 118 48.00 420.00 58.03 24.60 82.63 587 118 48.00 421.00 58.17 24.66 82.83

Page 15�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

588 118 48.00 422.00 58.30 24.72 83.02 589 118 48.00 423.00 58.44 24.77 83.21 590 118 48.00 424.00 58.58 24.83 83.41 591 118 48.00 425.00 58.72 24.89 83.61 592 118 48.00 426.00 58.86 24.95 83.81

593 118 48.00 427.00 58.99 25.01 84.00 594 118 48.00 428.00 59.13 25.07 84.20 595 118 48.00 429.00 59.27 25.12 84.39 596 118 48.00 430.00 59.41 25.18 84.59 597 118 48.00 431.00 59.55 25.24 84.79

598 118 48.00 432.00 59.68 25.30 84.98 599 118 48.00 433.00 59.82 25.36 85.18 600 118 48.00 434.00 59.96 25.42 85.38 601 118 48.00 435.00 60.10 25.48 85.58 602 118 48.00 436.00 60.24 25.53 85.77

603 118 48.00 437.00 60.37 25.59 85.96 604 118 48.00 438.00 60.51 25.65 86.16 605 118 48.00 439.00 60.65 25.71 86.36 606 118 48.00 440.00 60.79 25.77 86.56 607 118 48.00 441.00 60.93 25.83 86.76

608 118 48.00 442.00 61.06 25.89 86.95 609 118 48.00 443.00 61.20 25.94 87.14 610 118 48.00 444.00 61.34 26.00 87.34 611 118 48.00 445.00 61.48 26.06 87.54 612 118 48.00 446.00 61.62 26.12 87.74

613 118 48.00 447.00 61.75 26.18 87.93 614 118 48.00 448.00 61.89 26.24 88.13 615 118 48.00 449.00 62.03 26.29 88.32 616 118 48.00 450.00 62.17 26.35 88.52 617 118 48.00 451.00 62.31 26.41 88.72

618 118 48.00 452.00 62.44 26.47 88.91 619 118 48.00 453.00 62.58 26.53 89.11 620 118 48.00 454.00 62.72 26.59 89.31 621 118 48.00 455.00 62.86 26.65 89.51 622 118 48.00 456.00 63.00 26.70 89.70

623 118 48.00 457.00 63.13 26.76 89.89 624 118 48.00 458.00 63.27 26.82 90.09 625 118 48.00 459.00 63.41 26.88 90.29 626 118 48.00 460.00 63.55 26.94 90.49 627 118 48.00 461.00 63.69 27.00 90.69

628 118 48.00 462.00 63.82 27.06 90.88 629 118 48.00 463.00 63.96 27.11 91.07 630 118 48.00 464.00 64.10 27.17 91.27 631 118 48.00 465.00 64.24 27.23 91.47 632 118 48.00 466.00 64.38 27.29 91.67

633 118 48.00 467.00 64.51 27.35 91.86 634 118 48.00 468.00 64.65 27.41 92.06 635 118 48.00 469.00 64.79 27.46 92.25 636 118 48.00 470.00 64.93 27.52 92.45 637 118 48.00 471.00 65.07 27.58 92.65

638 118 48.00 472.00 65.20 27.64 92.84 639 118 48.00 473.00 65.34 27.70 93.04 640 118 48.00 474.00 65.48 27.76 93.24 641 118 48.00 475.00 65.62 27.82 93.44 642 118 48.00 476.00 65.76 27.87 93.63

Page 16�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

643 118 48.00 477.00 65.89 27.93 93.82 644 118 48.00 478.00 66.03 27.99 94.02 645 118 48.00 479.00 66.17 28.05 94.22 646 118 48.00 480.00 66.31 28.11 94.42 647 118 48.00 481.00 66.45 28.17 94.62

648 118 48.00 482.00 66.58 28.23 94.81 649 118 48.00 483.00 66.72 28.28 95.00 650 118 48.00 484.00 66.86 28.34 95.20 651 118 48.00 485.00 67.00 28.40 95.40 652 118 48.00 486.00 67.14 28.46 95.60

653 118 48.00 487.00 67.27 28.52 95.79 654 118 48.00 488.00 67.41 28.58 95.99 655 118 48.00 489.00 67.55 28.63 96.18 656 118 48.00 490.00 67.69 28.69 96.38 657 118 48.00 491.00 67.83 28.75 96.58

658 118 48.00 492.00 67.96 28.81 96.77 659 118 48.00 493.00 68.10 28.87 96.97 660 118 48.00 494.00 68.24 28.93 97.17 661 118 48.00 495.00 68.38 28.99 97.37 662 118 48.00 496.00 68.52 29.04 97.56

663 118 48.00 497.00 68.65 29.10 97.75 664 118 48.00 498.00 68.79 29.16 97.95 665 118 48.00 499.00 68.93 29.22 98.15 666 118 48.00 500.00 69.07 29.28 98.35 667 118 48.00 501.00 69.21 29.34 98.55

668 118 48.00 502.00 69.34 29.40 98.74 669 118 48.00 503.00 69.48 29.45 98.93 670 118 48.00 504.00 69.62 29.51 99.13 671 118 48.00 505.00 69.76 29.57 99.33 672 118 48.00 506.00 69.90 29.63 99.53

673 118 48.00 507.00 70.03 29.69 99.72 674 118 48.00 508.00 70.17 29.75 99.92 675 118 48.00 509.00 70.31 29.80 100.11 676 118 48.00 510.00 70.45 29.86 100.31 677 118 48.00 511.00 70.59 29.92 100.51

678 118 48.00 512.00 70.72 29.98 100.70 679 118 48.00 513.00 70.86 30.04 100.90 680 118 48.00 514.00 71.00 30.10 101.10 681 118 48.00 515.00 71.14 30.16 101.30 682 118 48.00 516.00 71.28 30.21 101.49

683 118 48.00 517.00 71.41 30.27 101.68 684 118 48.00 518.00 71.55 30.33 101.88 685 118 48.00 519.00 71.69 30.39 102.08 686 118 48.00 520.00 71.83 30.45 102.28 687 118 48.00 521.00 71.97 30.51 102.48

688 118 48.00 522.00 72.10 30.57 102.67 689 118 48.00 523.00 72.24 30.62 102.86 690 118 48.00 524.00 72.38 30.68 103.06 691 118 48.00 525.00 72.52 30.74 103.26 692 118 48.00 526.00 72.66 30.80 103.46

693 118 48.00 527.00 72.79 30.86 103.65 694 118 48.00 528.00 72.93 30.92 103.85 695 118 48.00 529.00 73.07 30.97 104.04 696 118 48.00 530.00 73.21 31.03 104.24 697 118 48.00 531.00 73.35 31.09 104.44

Page 17�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

698 118 48.00 532.00 73.48 31.15 104.63 699 118 48.00 533.00 73.62 31.21 104.83 700 118 48.00 534.00 73.76 31.27 105.03 701 118 48.00 535.00 73.90 31.33 105.23 702 118 48.00 536.00 74.04 31.38 105.42

703 118 48.00 537.00 74.17 31.44 105.61 704 118 48.00 538.00 74.31 31.50 105.81 705 118 48.00 539.00 74.45 31.56 106.01 706 118 48.00 540.00 74.59 31.62 106.21 707 118 48.00 541.00 74.73 31.68 106.41

708 118 48.00 542.00 74.86 31.74 106.60 709 118 48.00 543.00 75.00 31.79 106.79 710 118 48.00 544.00 75.14 31.85 106.99 711 118 48.00 545.00 75.28 31.91 107.19 712 118 48.00 546.00 75.42 31.97 107.39

713 118 48.00 547.00 75.55 32.03 107.58 714 118 48.00 548.00 75.69 32.09 107.78 715 118 48.00 549.00 75.83 32.14 107.97 716 118 48.00 550.00 75.97 32.20 108.17 717 118 48.00 551.00 76.11 32.26 108.37

718 118 48.00 552.00 76.24 32.32 108.56 719 118 48.00 553.00 76.38 32.38 108.76 720 118 48.00 554.00 76.52 32.44 108.96 721 118 48.00 555.00 76.66 32.50 109.16 722 118 48.00 556.00 76.80 32.55 109.35

723 118 48.00 557.00 76.93 32.61 109.54 724 118 48.00 558.00 77.07 32.67 109.74 725 118 48.00 559.00 77.21 32.73 109.94 726 118 48.00 560.00 77.35 32.79 110.14 727 118 48.00 561.00 77.49 32.85 110.34

728 118 48.00 562.00 77.62 32.91 110.53 729 118 48.00 563.00 77.76 32.96 110.72 730 118 48.00 564.00 77.90 33.02 110.92 731 118 48.00 565.00 78.04 33.08 111.12 732 118 48.00 566.00 78.18 33.14 111.32

733 118 48.00 567.00 78.31 33.20 111.51 734 118 48.00 568.00 78.45 33.26 111.71 735 118 48.00 569.00 78.59 33.31 111.90 736 118 48.00 570.00 78.73 33.37 112.10 737 118 48.00 571.00 78.87 33.43 112.30

738 118 48.00 572.00 79.00 33.49 112.49 739 118 48.00 573.00 79.14 33.55 112.69 740 118 48.00 574.00 79.28 33.61 112.89 741 118 48.00 575.00 79.42 33.67 113.09 742 118 48.00 576.00 79.56 33.72 113.28

743 118 48.00 577.00 79.69 33.78 113.47 744 118 48.00 578.00 79.83 33.84 113.67 745 118 48.00 579.00 79.97 33.90 113.87 746 118 48.00 580.00 80.11 33.96 114.07 747 118 48.00 581.00 80.25 34.02 114.27

748 118 48.00 582.00 80.38 34.08 114.46 749 118 48.00 583.00 80.52 34.13 114.65 750 118 48.00 584.00 80.66 34.19 114.85 751 118 48.00 585.00 80.80 34.25 115.05 752 118 48.00 586.00 80.94 34.31 115.25

Page 18�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

753 118 48.00 587.00 81.07 34.37 115.44 754 118 48.00 588.00 81.21 34.43 115.64 755 118 48.00 589.00 81.35 34.48 115.83 756 118 48.00 590.00 81.49 34.54 116.03 757 118 48.00 591.00 81.63 34.60 116.23

758 118 48.00 592.00 81.76 34.66 116.42 759 118 48.00 593.00 81.90 34.72 116.62 760 118 48.00 594.00 82.04 34.78 116.82 761 118 48.00 595.00 82.18 34.84 117.02 762 118 48.00 596.00 82.32 34.89 117.21

763 118 48.00 597.00 82.45 34.95 117.40 764 118 48.00 598.00 82.59 35.01 117.60 765 118 48.00 599.00 82.73 35.07 117.80 766 118 48.00 600.00 82.87 35.13 118.00 767 118 48.00 601.00 83.01 35.19 118.20

768 118 48.00 602.00 83.14 35.25 118.39 769 118 48.00 603.00 83.28 35.30 118.58 770 118 48.00 604.00 83.42 35.36 118.78 771 118 48.00 605.00 83.56 35.42 118.98 772 118 48.00 606.00 83.70 35.48 119.18

773 118 48.00 607.00 83.83 35.54 119.37 774 118 48.00 608.00 83.97 35.60 119.57 775 118 48.00 609.00 84.11 35.65 119.76 776 118 48.00 610.00 84.25 35.71 119.96 777 118 48.00 611.00 84.39 35.77 120.16

778 118 48.00 612.00 84.52 35.83 120.35 779 118 48.00 613.00 84.66 35.89 120.55 780 118 48.00 614.00 84.80 35.95 120.75 781 118 48.00 615.00 84.94 36.01 120.95 782 118 48.00 616.00 85.08 36.06 121.14

783 118 48.00 617.00 85.21 36.12 121.33 784 118 48.00 618.00 85.35 36.18 121.53 785 118 48.00 619.00 85.49 36.24 121.73 786 118 48.00 620.00 85.63 36.30 121.93 787 118 48.00 621.00 85.77 36.36 122.13

788 118 48.00 622.00 85.90 36.42 122.32 789 118 48.00 623.00 86.04 36.47 122.51 790 118 48.00 624.00 86.18 36.53 122.71 791 118 48.00 625.00 86.32 36.59 122.91 792 118 48.00 626.00 86.46 36.65 123.11

793 118 48.00 627.00 86.59 36.71 123.30 794 118 48.00 628.00 86.73 36.77 123.50 795 118 48.00 629.00 86.87 36.82 123.69 796 118 48.00 630.00 87.01 36.88 123.89 797 118 48.00 631.00 87.15 36.94 124.09

798 118 48.00 632.00 87.28 37.00 124.28 799 118 48.00 633.00 87.42 37.06 124.48 800 118 48.00 634.00 87.56 37.12 124.68 801 118 48.00 635.00 87.70 37.18 124.88 802 118 48.00 636.00 87.84 37.23 125.07

803 118 48.00 637.00 87.97 37.29 125.26 804 118 48.00 638.00 88.11 37.35 125.46 805 118 48.00 639.00 88.25 37.41 125.66 806 118 48.00 640.00 88.39 37.47 125.86 807 118 48.00 641.00 88.53 37.53 126.06

Page 19�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

808 118 48.00 642.00 88.66 37.59 126.25 809 118 48.00 643.00 88.80 37.64 126.44 810 118 48.00 644.00 88.94 37.70 126.64 811 118 48.00 645.00 89.08 37.76 126.84 812 118 48.00 646.00 89.22 37.82 127.04

813 118 48.00 647.00 89.35 37.88 127.23 814 118 48.00 648.00 89.49 37.94 127.43 815 118 48.00 649.00 89.63 37.99 127.62 816 118 48.00 650.00 89.77 38.05 127.82 817 118 48.00 651.00 89.91 38.11 128.02

818 118 48.00 652.00 90.04 38.17 128.21 819 118 48.00 653.00 90.18 38.23 128.41 820 118 48.00 654.00 90.32 38.29 128.61 821 118 48.00 655.00 90.46 38.35 128.81 822 118 48.00 656.00 90.60 38.40 129.00

823 118 48.00 657.00 90.73 38.46 129.19 824 118 48.00 658.00 90.87 38.52 129.39 825 118 48.00 659.00 91.01 38.58 129.59 826 118 48.00 660.00 91.15 38.64 129.79 827 118 48.00 661.00 91.29 38.70 129.99

828 118 48.00 662.00 91.42 38.76 130.18 829 118 48.00 663.00 91.56 38.81 130.37 830 118 48.00 664.00 91.70 38.87 130.57 831 118 48.00 665.00 91.84 38.93 130.77 832 118 48.00 666.00 91.98 38.99 130.97

833 118 48.00 667.00 92.11 39.05 131.16 834 118 48.00 668.00 92.25 39.11 131.36 835 118 48.00 669.00 92.39 39.16 131.55 836 118 48.00 670.00 92.53 39.22 131.75 837 118 48.00 671.00 92.67 39.28 131.95

838 118 48.00 672.00 92.80 39.34 132.14 839 118 48.00 673.00 92.94 39.40 132.34 840 118 48.00 674.00 93.08 39.46 132.54 841 118 48.00 675.00 93.22 39.52 132.74 842 118 48.00 676.00 93.36 39.57 132.93

843 118 48.00 677.00 93.49 39.63 133.12 844 118 48.00 678.00 93.63 39.69 133.32 845 118 48.00 679.00 93.77 39.75 133.52 846 118 48.00 680.00 93.91 39.81 133.72 847 118 48.00 681.00 94.05 39.87 133.92

848 118 48.00 682.00 94.18 39.93 134.11 849 118 48.00 683.00 94.32 39.98 134.30 850 118 48.00 684.00 94.46 40.04 134.50 851 118 48.00 685.00 94.60 40.10 134.70 852 118 48.00 686.00 94.74 40.16 134.90

853 118 48.00 687.00 94.87 40.22 135.09 854 118 48.00 688.00 95.01 40.28 135.29 855 118 48.00 689.00 95.15 40.33 135.48 856 118 48.00 690.00 95.29 40.39 135.68 857 118 48.00 691.00 95.43 40.45 135.88

858 118 48.00 692.00 95.56 40.51 136.07 859 118 48.00 693.00 95.70 40.57 136.27 860 118 48.00 694.00 95.84 40.63 136.47 861 118 48.00 695.00 95.98 40.69 136.67 862 118 48.00 696.00 96.12 40.74 136.86

Page 20�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

863 118 48.00 697.00 96.25 40.80 137.05 864 118 48.00 698.00 96.39 40.86 137.25 865 118 48.00 699.00 96.53 40.92 137.45 866 118 48.00 700.00 96.67 40.98 137.65 867 118 48.00 701.00 96.81 41.04 137.85

868 118 48.00 702.00 96.94 41.10 138.04 869 118 48.00 703.00 97.08 41.15 138.23 870 118 48.00 704.00 97.22 41.21 138.43 871 118 48.00 705.00 97.36 41.27 138.63 872 118 48.00 706.00 97.50 41.33 138.83

873 118 48.00 707.00 97.63 41.39 139.02 874 118 48.00 708.00 97.77 41.45 139.22 875 118 48.00 709.00 97.91 41.50 139.41 876 118 48.00 710.00 98.05 41.56 139.61 877 118 48.00 711.00 98.19 41.62 139.81

878 118 48.00 712.00 98.32 41.68 140.00 879 118 48.00 713.00 98.46 41.74 140.20 880 118 48.00 714.00 98.60 41.80 140.40 881 118 48.00 715.00 98.74 41.86 140.60 882 118 48.00 716.00 98.88 41.91 140.79

883 118 48.00 717.00 99.01 41.97 140.98 884 118 48.00 718.00 99.15 42.03 141.18 885 118 48.00 719.00 99.29 42.09 141.38 886 118 48.00 720.00 99.43 42.15 141.58 887 118 48.00 721.00 99.57 42.21 141.78

888 118 48.00 722.00 99.70 42.27 141.97 889 118 48.00 723.00 99.84 42.32 142.16 890 118 48.00 724.00 99.98 42.38 142.36 891 118 48.00 725.00 100.12 42.44 142.56 892 118 48.00 726.00 100.26 42.50 142.76

893 118 48.00 727.00 100.39 42.56 142.95 894 118 48.00 728.00 100.53 42.62 143.15 895 118 48.00 729.00 100.67 42.67 143.34 896 118 48.00 730.00 100.81 42.73 143.54 897 118 48.00 731.00 100.95 42.79 143.74

898 118 48.00 732.00 101.08 42.85 143.93 899 118 48.00 733.00 101.22 42.91 144.13 900 118 48.00 734.00 101.36 42.97 144.33 901 118 48.00 735.00 101.50 43.03 144.53 902 118 48.00 736.00 101.64 43.08 144.72

903 118 48.00 737.00 101.77 43.14 144.91 904 118 48.00 738.00 101.91 43.20 145.11 905 118 48.00 739.00 102.05 43.26 145.31 906 118 48.00 740.00 102.19 43.32 145.51 907 118 48.00 741.00 102.33 43.38 145.71

908 118 48.00 742.00 102.46 43.44 145.90 909 118 48.00 743.00 102.60 43.49 146.09 910 118 48.00 744.00 102.74 43.55 146.29 911 118 48.00 745.00 102.88 43.61 146.49 912 118 48.00 746.00 103.02 43.67 146.69

913 118 48.00 747.00 103.15 43.73 146.88 914 118 48.00 748.00 103.29 43.79 147.08 915 118 48.00 749.00 103.43 43.84 147.27 916 118 48.00 750.00 103.57 43.90 147.47 917 118 48.00 751.00 103.71 43.96 147.67

PPaagge 2e 211�




Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

918 118 48.00 752.00 103.84 44.02 147.86 919 118 48.00 753.00 103.98 44.08 148.06 920 118 48.00 754.00 104.12 44.14 148.26 921 118 48.00 755.00 104.26 44.20 148.46 922 118 48.00 756.00 104.40 44.25 148.65

923 118 48.00 757.00 104.53 44.31 148.84 924 118 48.00 758.00 104.67 44.37 149.04 925 118 48.00 759.00 104.81 44.43 149.24 926 118 48.00 760.00 104.95 44.49 149.44 927 118 48.00 761.00 105.09 44.55 149.64

928 118 48.00 762.00 105.22 44.61 149.83 929 118 48.00 763.00 105.36 44.66 150.02 930 118 48.00 764.00 105.50 44.72 150.22 931 118 48.00 765.00 105.64 44.78 150.42 932 118 48.00 766.00 105.78 44.84 150.62

933 118 48.00 767.00 105.91 44.90 150.81 934 118 48.00 768.00 106.05 44.96 151.01 935 118 48.00 769.00 106.19 45.01 151.20 936 118 48.00 770.00 106.33 45.07 151.40 937 118 48.00 771.00 106.47 45.13 151.60

938 118 48.00 772.00 106.60 45.19 151.79 939 118 48.00 773.00 106.74 45.25 151.99 940 118 48.00 774.00 106.88 45.31 152.19 941 118 48.00 775.00 107.02 45.37 152.39 942 118 48.00 776.00 107.16 45.42 152.58

943 118 48.00 777.00 107.29 45.48 152.77 944 118 48.00 778.00 107.43 45.54 152.97 945 118 48.00 779.00 107.57 45.60 153.17 946 118 48.00 780.00 107.71 45.66 153.37 947 118 48.00 781.00 107.85 45.72 153.57

948 118 48.00 782.00 107.98 45.78 153.76 949 118 48.00 783.00 108.12 45.83 153.95 950 118 48.00 784.00 108.26 45.89 154.15 951 118 48.00 785.00 108.40 45.95 154.35 952 118 48.00 786.00 108.54 46.01 154.55

953 118 48.00 787.00 108.67 46.07 154.74 954 118 48.00 788.00 108.81 46.13 154.94 955 118 48.00 789.00 108.95 46.18 155.13 956 118 48.00 790.00 109.09 46.24 155.33 957 118 48.00 791.00 109.23 46.30 155.53

958 118 48.00 792.00 109.36 46.36 155.72 959 118 48.00 793.00 109.50 46.42 155.92 960 118 48.00 794.00 109.64 46.48 156.12 961 118 48.00 795.00 109.78 46.54 156.32 962 118 48.00 796.00 109.85 46.57 156.42

£ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £962, go to page 75.

Page 22�

Monthly table for reduced rate NICs for use Table letter B from 6 April 2019 to 5 April 2020

Use this table for married women or widows who have a right to pay reduced rate employee’s NICs for whom you hold a valid certificate CA4139, CF383 or CF380A.

Do not use this table for: • any tax year other than 2019 to 2020 • women who are State Pension age or over (see Table letter C)

• women for whom you hold form CA2700 (see Table letter J in booklet CA38)

Filling in form RT11, ‘Deductions working sheet’ or substitute

1. Enter ‘B’ in the NICs category letter column on form RT11.

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

If the employee’s total earnings fall between the LEL and the UEL 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 75.

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

Up to and including £511.99

No NICs liability, make no entries on form RT11

512 512 0.00 0.00 0.00 0.00 0.00 516 512 4.00 0.00 0.00 0.00 0.00 520 512 8.00 0.00 0.00 0.00 0.00 524 512 12.00 0.00 0.00 0.00 0.00 528 512 16.00 0.00 0.00 0.00 0.00

532 512 20.00 0.00 0.00 0.00 0.00 536 512 24.00 0.00 0.00 0.00 0.00 540 512 28.00 0.00 0.00 0.00 0.00 544 512 32.00 0.00 0.00 0.00 0.00 548 512 36.00 0.00 0.00 0.00 0.00

552 512 40.00 0.00 0.00 0.00 0.00 556 512 44.00 0.00 0.00 0.00 0.00 560 512 48.00 0.00 0.00 0.00 0.00 564 512 52.00 0.00 0.00 0.00 0.00 568 512 56.00 0.00 0.00 0.00 0.00

572 512 60.00 0.00 0.00 0.00 0.00 576 512 64.00 0.00 0.00 0.00 0.00 580 512 68.00 0.00 0.00 0.00 0.00 584 512 72.00 0.00 0.00 0.00 0.00 588 512 76.00 0.00 0.00 0.00 0.00

592 512 80.00 0.00 0.00 0.00 0.00 596 512 84.00 0.00 0.00 0.00 0.00 600 512 88.00 0.00 0.00 0.00 0.00 604 512 92.00 0.00 0.00 0.00 0.00 608 512 96.00 0.00 0.00 0.00 0.00

612 512 100.00 0.00 0.00 0.00 0.00 616 512 104.00 0.00 0.00 0.00 0.00 620 512 108.00 0.00 0.00 0.00 0.00 624 512 112.00 0.00 0.00 0.00 0.00 628 512 116.00 0.00 0.00 0.00 0.00



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£ £ £ p £ p £ p £ p £ p

Page 23

MMoonntthhllyy ttaabbll Tee Taabbllee lleetttteerr BB

£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

632 512 120.00 0.00 0.00 0.00 0.00 636 512 124.00 0.00 0.00 0.00 0.00 640 512 128.00 0.00 0.00 0.00 0.00 644 512 132.00 0.00 0.00 0.00 0.00 648 512 136.00 0.00 0.00 0.00 0.00

652 512 140.00 0.00 0.00 0.00 0.00 656 512 144.00 0.00 0.00 0.00 0.00 660 512 148.00 0.00 0.00 0.00 0.00 664 512 152.00 0.00 0.00 0.00 0.00 668 512 156.00 0.00 0.00 0.00 0.00

672 512 160.00 0.00 0.00 0.00 0.00 676 512 164.00 0.00 0.00 0.00 0.00 680 512 168.00 0.00 0.00 0.00 0.00 684 512 172.00 0.00 0.00 0.00 0.00 688 512 176.00 0.00 0.00 0.00 0.00

692 512 180.00 0.00 0.00 0.00 0.00 696 512 184.00 0.00 0.00 0.00 0.00 700 512 188.00 0.00 0.00 0.00 0.00 704 512 192.00 0.00 0.00 0.00 0.00 708 512 196.00 0.00 0.00 0.00 0.00

712 512 200.00 0.00 0.00 0.00 0.00 716 512 204.00 0.00 0.00 0.00 0.00 719 512 207.00 0.00 0.00 0.00 0.00 720 512 207.00 1.00 0.41 0.17 0.58 724 512 207.00 5.00 0.97 0.41 1.38

728 512 207.00 9.00 1.52 0.64 2.16 732 512 207.00 13.00 2.07 0.88 2.95 736 512 207.00 17.00 2.62 1.11 3.73 740 512 207.00 21.00 3.17 1.34 4.51 744 512 207.00 25.00 3.73 1.58 5.31

748 512 207.00 29.00 4.28 1.81 6.09 752 512 207.00 33.00 4.83 2.05 6.88 756 512 207.00 37.00 5.38 2.28 7.66 760 512 207.00 41.00 5.93 2.51 8.44 764 512 207.00 45.00 6.49 2.75 9.24

768 512 207.00 49.00 7.04 2.98 10.02 772 512 207.00 53.00 7.59 3.22 10.81 776 512 207.00 57.00 8.14 3.45 11.59 780 512 207.00 61.00 8.69 3.68 12.37 784 512 207.00 65.00 9.25 3.92 13.17

788 512 207.00 69.00 9.80 4.15 13.95 792 512 207.00 73.00 10.35 4.39 14.74 796 512 207.00 77.00 10.90 4.62 15.52 800 512 207.00 81.00 11.45 4.85 16.30 804 512 207.00 85.00 12.01 5.09 17.10

808 512 207.00 89.00 12.56 5.32 17.88 812 512 207.00 93.00 13.11 5.56 18.67 816 512 207.00 97.00 13.66 5.79 19.45 820 512 207.00 101.00 14.21 6.02 20.23 824 512 207.00 105.00 14.77 6.26 21.03

828 512 207.00 109.00 15.32 6.49 21.81 832 512 207.00 113.00 15.87 6.73 22.60 836 512 207.00 117.00 16.42 6.96 23.38 840 512 207.00 121.00 16.97 7.19 24.16 844 512 207.00 125.00 17.53 7.43 24.96

Page 24�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

848 512 207.00 129.00 18.08 7.66 25.74 852 512 207.00 133.00 18.63 7.90 26.53 856 512 207.00 137.00 19.18 8.13 27.31 860 512 207.00 141.00 19.73 8.36 28.09 864 512 207.00 145.00 20.29 8.60 28.89

868 512 207.00 149.00 20.84 8.83 29.67 872 512 207.00 153.00 21.39 9.07 30.46 876 512 207.00 157.00 21.94 9.30 31.24 880 512 207.00 161.00 22.49 9.53 32.02 884 512 207.00 165.00 23.05 9.77 32.82

888 512 207.00 169.00 23.60 10.00 33.60 892 512 207.00 173.00 24.15 10.24 34.39 896 512 207.00 177.00 24.70 10.47 35.17 900 512 207.00 181.00 25.25 10.70 35.95 904 512 207.00 185.00 25.81 10.94 36.75

908 512 207.00 189.00 26.36 11.17 37.53 912 512 207.00 193.00 26.91 11.41 38.32 916 512 207.00 197.00 27.46 11.64 39.10 920 512 207.00 201.00 28.01 11.87 39.88 924 512 207.00 205.00 28.57 12.11 40.68

928 512 207.00 209.00 29.12 12.34 41.46 932 512 207.00 213.00 29.67 12.58 42.25 936 512 207.00 217.00 30.22 12.81 43.03 940 512 207.00 221.00 30.77 13.04 43.81 944 512 207.00 225.00 31.33 13.28 44.61

948 512 207.00 229.00 31.88 13.51 45.39 952 512 207.00 233.00 32.43 13.75 46.18 956 512 207.00 237.00 32.98 13.98 46.96 960 512 207.00 241.00 33.53 14.21 47.74 964 512 207.00 245.00 34.09 14.45 48.54

968 512 207.00 249.00 34.64 14.68 49.32 972 512 207.00 253.00 35.19 14.92 50.11 976 512 207.00 257.00 35.74 15.15 50.89 980 512 207.00 261.00 36.29 15.38 51.67 984 512 207.00 265.00 36.85 15.62 52.47

988 512 207.00 269.00 37.40 15.85 53.25 992 512 207.00 273.00 37.95 16.09 54.04 996 512 207.00 277.00 38.50 16.32 54.82 1000 512 207.00 281.00 39.05 16.55 55.60 1004 512 207.00 285.00 39.61 16.79 56.40

1008 512 207.00 289.00 40.16 17.02 57.18 1012 512 207.00 293.00 40.71 17.26 57.97 1016 512 207.00 297.00 41.26 17.49 58.75 1020 512 207.00 301.00 41.81 17.72 59.53 1024 512 207.00 305.00 42.37 17.96 60.33

1028 512 207.00 309.00 42.92 18.19 61.11 1032 512 207.00 313.00 43.47 18.43 61.90 1036 512 207.00 317.00 44.02 18.66 62.68 1040 512 207.00 321.00 44.57 18.89 63.46 1044 512 207.00 325.00 45.13 19.13 64.26

1048 512 207.00 329.00 45.68 19.36 65.04 1052 512 207.00 333.00 46.23 19.60 65.83 1056 512 207.00 337.00 46.78 19.83 66.61 1060 512 207.00 341.00 47.33 20.06 67.39 1064 512 207.00 345.00 47.89 20.30 68.19

Page 25�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

1068 512 207.00 349.00 48.44 20.53 68.97 1072 512 207.00 353.00 48.99 20.77 69.76 1076 512 207.00 357.00 49.54 21.00 70.54 1080 512 207.00 361.00 50.09 21.23 71.32 1084 512 207.00 365.00 50.65 21.47 72.12

1088 512 207.00 369.00 51.20 21.70 72.90 1092 512 207.00 373.00 51.75 21.94 73.69 1096 512 207.00 377.00 52.30 22.17 74.47 1100 512 207.00 381.00 52.85 22.40 75.25 1104 512 207.00 385.00 53.41 22.64 76.05

1108 512 207.00 389.00 53.96 22.87 76.83 1112 512 207.00 393.00 54.51 23.11 77.62 1116 512 207.00 397.00 55.06 23.34 78.40 1120 512 207.00 401.00 55.61 23.57 79.18 1124 512 207.00 405.00 56.17 23.81 79.98

1128 512 207.00 409.00 56.72 24.04 80.76 1132 512 207.00 413.00 57.27 24.28 81.55 1136 512 207.00 417.00 57.82 24.51 82.33 1140 512 207.00 421.00 58.37 24.74 83.11 1144 512 207.00 425.00 58.93 24.98 83.91

1148 512 207.00 429.00 59.48 25.21 84.69 1152 512 207.00 433.00 60.03 25.45 85.48 1156 512 207.00 437.00 60.58 25.68 86.26 1160 512 207.00 441.00 61.13 25.91 87.04 1164 512 207.00 445.00 61.69 26.15 87.84

1168 512 207.00 449.00 62.24 26.38 88.62 1172 512 207.00 453.00 62.79 26.62 89.41 1176 512 207.00 457.00 63.34 26.85 90.19 1180 512 207.00 461.00 63.89 27.08 90.97 1184 512 207.00 465.00 64.45 27.32 91.77

1188 512 207.00 469.00 65.00 27.55 92.55 1192 512 207.00 473.00 65.55 27.79 93.34 1196 512 207.00 477.00 66.10 28.02 94.12 1200 512 207.00 481.00 66.65 28.25 94.90 1204 512 207.00 485.00 67.21 28.49 95.70

1208 512 207.00 489.00 67.76 28.72 96.48 1212 512 207.00 493.00 68.31 28.96 97.27 1216 512 207.00 497.00 68.86 29.19 98.05 1220 512 207.00 501.00 69.41 29.42 98.83 1224 512 207.00 505.00 69.97 29.66 99.63

1228 512 207.00 509.00 70.52 29.89 100.41 1232 512 207.00 513.00 71.07 30.13 101.20 1236 512 207.00 517.00 71.62 30.36 101.98 1240 512 207.00 521.00 72.17 30.59 102.76 1244 512 207.00 525.00 72.73 30.83 103.56

1248 512 207.00 529.00 73.28 31.06 104.34 1252 512 207.00 533.00 73.83 31.30 105.13 1256 512 207.00 537.00 74.38 31.53 105.91 1260 512 207.00 541.00 74.93 31.76 106.69 1264 512 207.00 545.00 75.49 32.00 107.49

1268 512 207.00 549.00 76.04 32.23 108.27 1272 512 207.00 553.00 76.59 32.47 109.06 1276 512 207.00 557.00 77.14 32.70 109.84 1280 512 207.00 561.00 77.69 32.93 110.62 1284 512 207.00 565.00 78.25 33.17 111.42

Page 26�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

1288 512 207.00 569.00 78.80 33.40 112.20 1292 512 207.00 573.00 79.35 33.64 112.99 1296 512 207.00 577.00 79.90 33.87 113.77 1300 512 207.00 581.00 80.45 34.10 114.55 1304 512 207.00 585.00 81.01 34.34 115.35

1308 512 207.00 589.00 81.56 34.57 116.13 1312 512 207.00 593.00 82.11 34.81 116.92 1316 512 207.00 597.00 82.66 35.04 117.70 1320 512 207.00 601.00 83.21 35.27 118.48 1324 512 207.00 605.00 83.77 35.51 119.28

1328 512 207.00 609.00 84.32 35.74 120.06 1332 512 207.00 613.00 84.87 35.98 120.85 1336 512 207.00 617.00 85.42 36.21 121.63 1340 512 207.00 621.00 85.97 36.44 122.41 1344 512 207.00 625.00 86.53 36.68 123.21

1348 512 207.00 629.00 87.08 36.91 123.99 1352 512 207.00 633.00 87.63 37.15 124.78 1356 512 207.00 637.00 88.18 37.38 125.56 1360 512 207.00 641.00 88.73 37.61 126.34 1364 512 207.00 645.00 89.29 37.85 127.14

1368 512 207.00 649.00 89.84 38.08 127.92 1372 512 207.00 653.00 90.39 38.32 128.71 1376 512 207.00 657.00 90.94 38.55 129.49 1380 512 207.00 661.00 91.49 38.78 130.27 1384 512 207.00 665.00 92.05 39.02 131.07

1388 512 207.00 669.00 92.60 39.25 131.85 1392 512 207.00 673.00 93.15 39.49 132.64 1396 512 207.00 677.00 93.70 39.72 133.42 1400 512 207.00 681.00 94.25 39.95 134.20 1404 512 207.00 685.00 94.81 40.19 135.00

1408 512 207.00 689.00 95.36 40.42 135.78 1412 512 207.00 693.00 95.91 40.66 136.57 1416 512 207.00 697.00 96.46 40.89 137.35 1420 512 207.00 701.00 97.01 41.12 138.13 1424 512 207.00 705.00 97.57 41.36 138.93

1428 512 207.00 709.00 98.12 41.59 139.71 1432 512 207.00 713.00 98.67 41.83 140.50 1436 512 207.00 717.00 99.22 42.06 141.28 1440 512 207.00 721.00 99.77 42.29 142.06 1444 512 207.00 725.00 100.33 42.53 142.86

1448 512 207.00 729.00 100.88 42.76 143.64 1452 512 207.00 733.00 101.43 43.00 144.43 1456 512 207.00 737.00 101.98 43.23 145.21 1460 512 207.00 741.00 102.53 43.46 145.99 1464 512 207.00 745.00 103.09 43.70 146.79

1468 512 207.00 749.00 103.64 43.93 147.57 1472 512 207.00 753.00 104.19 44.17 148.36 1476 512 207.00 757.00 104.74 44.40 149.14 1480 512 207.00 761.00 105.29 44.63 149.92 1484 512 207.00 765.00 105.85 44.87 150.72

1488 512 207.00 769.00 106.40 45.10 151.50 1492 512 207.00 773.00 106.95 45.34 152.29 1496 512 207.00 777.00 107.50 45.57 153.07 1500 512 207.00 781.00 108.05 45.80 153.85 1504 512 207.00 785.00 108.61 46.04 154.65

Page 27�

Monthly table Table letter B

£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

1508 512 207.00 789.00 109.16 46.27 155.43 1512 512 207.00 793.00 109.71 46.51 156.22 1516 512 207.00 797.00 110.26 46.74 157.00 1520 512 207.00 801.00 110.81 46.97 157.78 1524 512 207.00 805.00 111.37 47.21 158.58

1528 512 207.00 809.00 111.92 47.44 159.36 1532 512 207.00 813.00 112.47 47.68 160.15 1536 512 207.00 817.00 113.02 47.91 160.93 1540 512 207.00 821.00 113.57 48.14 161.71 1544 512 207.00 825.00 114.13 48.38 162.51

1548 512 207.00 829.00 114.68 48.61 163.29 1552 512 207.00 833.00 115.23 48.85 164.08 1556 512 207.00 837.00 115.78 49.08 164.86 1560 512 207.00 841.00 116.33 49.31 165.64 1564 512 207.00 845.00 116.89 49.55 166.44

1568 512 207.00 849.00 117.44 49.78 167.22 1572 512 207.00 853.00 117.99 50.02 168.01 1576 512 207.00 857.00 118.54 50.25 168.79 1580 512 207.00 861.00 119.09 50.48 169.57 1584 512 207.00 865.00 119.65 50.72 170.37

1588 512 207.00 869.00 120.20 50.95 171.15 1592 512 207.00 873.00 120.75 51.19 171.94 1596 512 207.00 877.00 121.30 51.42 172.72 1600 512 207.00 881.00 121.85 51.65 173.50 1604 512 207.00 885.00 122.41 51.89 174.30

1608 512 207.00 889.00 122.96 52.12 175.08 1612 512 207.00 893.00 123.51 52.36 175.87 1616 512 207.00 897.00 124.06 52.59 176.65 1620 512 207.00 901.00 124.61 52.82 177.43 1624 512 207.00 905.00 125.17 53.06 178.23

1628 512 207.00 909.00 125.72 53.29 179.01 1632 512 207.00 913.00 126.27 53.53 179.80 1636 512 207.00 917.00 126.82 53.76 180.58 1640 512 207.00 921.00 127.37 53.99 181.36 1644 512 207.00 925.00 127.93 54.23 182.16

1648 512 207.00 929.00 128.48 54.46 182.94 1652 512 207.00 933.00 129.03 54.70 183.73 1656 512 207.00 937.00 129.58 54.93 184.51 1660 512 207.00 941.00 130.13 55.16 185.29 1664 512 207.00 945.00 130.69 55.40 186.09

1668 512 207.00 949.00 131.24 55.63 186.87 1672 512 207.00 953.00 131.79 55.87 187.66 1676 512 207.00 957.00 132.34 56.10 188.44 1680 512 207.00 961.00 132.89 56.33 189.22 1684 512 207.00 965.00 133.45 56.57 190.02

1688 512 207.00 969.00 134.00 56.80 190.80 1692 512 207.00 973.00 134.55 57.04 191.59 1696 512 207.00 977.00 135.10 57.27 192.37 1700 512 207.00 981.00 135.65 57.50 193.15 1704 512 207.00 985.00 136.21 57.74 193.95

1708 512 207.00 989.00 136.76 57.97 194.73 1712 512 207.00 993.00 137.31 58.21 195.52 1716 512 207.00 997.00 137.86 58.44 196.30 1720 512 207.00 1001.00 138.41 58.67 197.08 1724 512 207.00 1005.00 138.97 58.91 197.88

Page 28�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

1728 512 207.00 1009.00 139.52 59.14 198.66 1732 512 207.00 1013.00 140.07 59.38 199.45 1736 512 207.00 1017.00 140.62 59.61 200.23 1740 512 207.00 1021.00 141.17 59.84 201.01 1744 512 207.00 1025.00 141.73 60.08 201.81

1748 512 207.00 1029.00 142.28 60.31 202.59 1752 512 207.00 1033.00 142.83 60.55 203.38 1756 512 207.00 1037.00 143.38 60.78 204.16 1760 512 207.00 1041.00 143.93 61.01 204.94 1764 512 207.00 1045.00 144.49 61.25 205.74

1768 512 207.00 1049.00 145.04 61.48 206.52 1772 512 207.00 1053.00 145.59 61.72 207.31 1776 512 207.00 1057.00 146.14 61.95 208.09 1780 512 207.00 1061.00 146.69 62.18 208.87 1784 512 207.00 1065.00 147.25 62.42 209.67

1788 512 207.00 1069.00 147.80 62.65 210.45 1792 512 207.00 1073.00 148.35 62.89 211.24 1796 512 207.00 1077.00 148.90 63.12 212.02 1800 512 207.00 1081.00 149.45 63.35 212.80 1804 512 207.00 1085.00 150.01 63.59 213.60

1808 512 207.00 1089.00 150.56 63.82 214.38 1812 512 207.00 1093.00 151.11 64.06 215.17 1816 512 207.00 1097.00 151.66 64.29 215.95 1820 512 207.00 1101.00 152.21 64.52 216.73 1824 512 207.00 1105.00 152.77 64.76 217.53

1828 512 207.00 1109.00 153.32 64.99 218.31 1832 512 207.00 1113.00 153.87 65.23 219.10 1836 512 207.00 1117.00 154.42 65.46 219.88 1840 512 207.00 1121.00 154.97 65.69 220.66 1844 512 207.00 1125.00 155.53 65.93 221.46

1848 512 207.00 1129.00 156.08 66.16 222.24 1852 512 207.00 1133.00 156.63 66.40 223.03 1856 512 207.00 1137.00 157.18 66.63 223.81 1860 512 207.00 1141.00 157.73 66.86 224.59 1864 512 207.00 1145.00 158.29 67.10 225.39

1868 512 207.00 1149.00 158.84 67.33 226.17 1872 512 207.00 1153.00 159.39 67.57 226.96 1876 512 207.00 1157.00 159.94 67.80 227.74 1880 512 207.00 1161.00 160.49 68.03 228.52 1884 512 207.00 1165.00 161.05 68.27 229.32

1888 512 207.00 1169.00 161.60 68.50 230.10 1892 512 207.00 1173.00 162.15 68.74 230.89 1896 512 207.00 1177.00 162.70 68.97 231.67 1900 512 207.00 1181.00 163.25 69.20 232.45 1904 512 207.00 1185.00 163.81 69.44 233.25

1908 512 207.00 1189.00 164.36 69.67 234.03 1912 512 207.00 1193.00 164.91 69.91 234.82 1916 512 207.00 1197.00 165.46 70.14 235.60 1920 512 207.00 1201.00 166.01 70.37 236.38 1924 512 207.00 1205.00 166.57 70.61 237.18

1928 512 207.00 1209.00 167.12 70.84 237.96 1932 512 207.00 1213.00 167.67 71.08 238.75 1936 512 207.00 1217.00 168.22 71.31 239.53 1940 512 207.00 1221.00 168.77 71.54 240.31 1944 512 207.00 1225.00 169.33 71.78 241.11

Page 29�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

1948 512 207.00 1229.00 169.88 72.01 241.89 1952 512 207.00 1233.00 170.43 72.25 242.68 1956 512 207.00 1237.00 170.98 72.48 243.46 1960 512 207.00 1241.00 171.53 72.71 244.24 1964 512 207.00 1245.00 172.09 72.95 245.04

1968 512 207.00 1249.00 172.64 73.18 245.82 1972 512 207.00 1253.00 173.19 73.42 246.61 1976 512 207.00 1257.00 173.74 73.65 247.39 1980 512 207.00 1261.00 174.29 73.88 248.17 1984 512 207.00 1265.00 174.85 74.12 248.97

1988 512 207.00 1269.00 175.40 74.35 249.75 1992 512 207.00 1273.00 175.95 74.59 250.54 1996 512 207.00 1277.00 176.50 74.82 251.32 2000 512 207.00 1281.00 177.05 75.05 252.10 2004 512 207.00 1285.00 177.61 75.29 252.90

2008 512 207.00 1289.00 178.16 75.52 253.68 2012 512 207.00 1293.00 178.71 75.76 254.47 2016 512 207.00 1297.00 179.26 75.99 255.25 2020 512 207.00 1301.00 179.81 76.22 256.03 2024 512 207.00 1305.00 180.37 76.46 256.83

2028 512 207.00 1309.00 180.92 76.69 257.61 2032 512 207.00 1313.00 181.47 76.93 258.40 2036 512 207.00 1317.00 182.02 77.16 259.18 2040 512 207.00 1321.00 182.57 77.39 259.96 2044 512 207.00 1325.00 183.13 77.63 260.76

2048 512 207.00 1329.00 183.68 77.86 261.54 2052 512 207.00 1333.00 184.23 78.10 262.33 2056 512 207.00 1337.00 184.78 78.33 263.11 2060 512 207.00 1341.00 185.33 78.56 263.89 2064 512 207.00 1345.00 185.89 78.80 264.69

2068 512 207.00 1349.00 186.44 79.03 265.47 2072 512 207.00 1353.00 186.99 79.27 266.26 2076 512 207.00 1357.00 187.54 79.50 267.04 2080 512 207.00 1361.00 188.09 79.73 267.82 2084 512 207.00 1365.00 188.65 79.97 268.62

2088 512 207.00 1369.00 189.20 80.20 269.40 2092 512 207.00 1373.00 189.75 80.44 270.19 2096 512 207.00 1377.00 190.30 80.67 270.97 2100 512 207.00 1381.00 190.85 80.90 271.75 2104 512 207.00 1385.00 191.41 81.14 272.55

2108 512 207.00 1389.00 191.96 81.37 273.33 2112 512 207.00 1393.00 192.51 81.61 274.12 2116 512 207.00 1397.00 193.06 81.84 274.90 2120 512 207.00 1401.00 193.61 82.07 275.68 2124 512 207.00 1405.00 194.17 82.31 276.48

2128 512 207.00 1409.00 194.72 82.54 277.26 2132 512 207.00 1413.00 195.27 82.78 278.05 2136 512 207.00 1417.00 195.82 83.01 278.83 2140 512 207.00 1421.00 196.37 83.24 279.61 2144 512 207.00 1425.00 196.93 83.48 280.41

2148 512 207.00 1429.00 197.48 83.71 281.19 2152 512 207.00 1433.00 198.03 83.95 281.98 2156 512 207.00 1437.00 198.58 84.18 282.76 2160 512 207.00 1441.00 199.13 84.41 283.54 2164 512 207.00 1445.00 199.69 84.65 284.34

Page 30�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

2168 512 207.00 1449.00 200.24 84.88 285.12 2172 512 207.00 1453.00 200.79 85.12 285.91 2176 512 207.00 1457.00 201.34 85.35 286.69 2180 512 207.00 1461.00 201.89 85.58 287.47 2184 512 207.00 1465.00 202.45 85.82 288.27

2188 512 207.00 1469.00 203.00 86.05 289.05 2192 512 207.00 1473.00 203.55 86.29 289.84 2196 512 207.00 1477.00 204.10 86.52 290.62 2200 512 207.00 1481.00 204.65 86.75 291.40 2204 512 207.00 1485.00 205.21 86.99 292.20

2208 512 207.00 1489.00 205.76 87.22 292.98 2212 512 207.00 1493.00 206.31 87.46 293.77 2216 512 207.00 1497.00 206.86 87.69 294.55 2220 512 207.00 1501.00 207.41 87.92 295.33 2224 512 207.00 1505.00 207.97 88.16 296.13

2228 512 207.00 1509.00 208.52 88.39 296.91 2232 512 207.00 1513.00 209.07 88.63 297.70 2236 512 207.00 1517.00 209.62 88.86 298.48 2240 512 207.00 1521.00 210.17 89.09 299.26 2244 512 207.00 1525.00 210.73 89.33 300.06

2248 512 207.00 1529.00 211.28 89.56 300.84 2252 512 207.00 1533.00 211.83 89.80 301.63 2256 512 207.00 1537.00 212.38 90.03 302.41 2260 512 207.00 1541.00 212.93 90.26 303.19 2264 512 207.00 1545.00 213.49 90.50 303.99

2268 512 207.00 1549.00 214.04 90.73 304.77 2272 512 207.00 1553.00 214.59 90.97 305.56 2276 512 207.00 1557.00 215.14 91.20 306.34 2280 512 207.00 1561.00 215.69 91.43 307.12 2284 512 207.00 1565.00 216.25 91.67 307.92

2288 512 207.00 1569.00 216.80 91.90 308.70 2292 512 207.00 1573.00 217.35 92.14 309.49 2296 512 207.00 1577.00 217.90 92.37 310.27 2300 512 207.00 1581.00 218.45 92.60 311.05 2304 512 207.00 1585.00 219.01 92.84 311.85

2308 512 207.00 1589.00 219.56 93.07 312.63 2312 512 207.00 1593.00 220.11 93.31 313.42 2316 512 207.00 1597.00 220.66 93.54 314.20 2320 512 207.00 1601.00 221.21 93.77 314.98 2324 512 207.00 1605.00 221.77 94.01 315.78

2328 512 207.00 1609.00 222.32 94.24 316.56 2332 512 207.00 1613.00 222.87 94.48 317.35 2336 512 207.00 1617.00 223.42 94.71 318.13 2340 512 207.00 1621.00 223.97 94.94 318.91 2344 512 207.00 1625.00 224.53 95.18 319.71

2348 512 207.00 1629.00 225.08 95.41 320.49 2352 512 207.00 1633.00 225.63 95.65 321.28 2356 512 207.00 1637.00 226.18 95.88 322.06 2360 512 207.00 1641.00 226.73 96.11 322.84 2364 512 207.00 1645.00 227.29 96.35 323.64

2368 512 207.00 1649.00 227.84 96.58 324.42 2372 512 207.00 1653.00 228.39 96.82 325.21 2376 512 207.00 1657.00 228.94 97.05 325.99 2380 512 207.00 1661.00 229.49 97.28 326.77 2384 512 207.00 1665.00 230.05 97.52 327.57

Page 31�


£ £ p £ p £ p £ p £ p



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e


only)

£

2388 512 207.00 1669.00 230.60 97.75 328.35 2392 512 207.00 1673.00 231.15 97.99 329.14 2396 512 207.00 1677.00 231.70 98.22 329.92 2400 512 207.00 1681.00 232.25 98.45 330.70 2404 512 207.00 1685.00 232.81 98.69 331.50

2408 512 207.00 1689.00 233.36 98.92 332.28 2412 512 207.00 1693.00 233.91 99.16 333.07 2416 512 207.00 1697.00 234.46 99.39 333.85 2420 512 207.00 1701.00 235.01 99.62 334.63 2424 512 207.00 1705.00 235.57 99.86 335.43

2428 512 207.00 1709.00 236.12 100.09 336.21 2432 512 207.00 1713.00 236.67 100.33 337.00 2436 512 207.00 1717.00 237.22 100.56 337.78 2440 512 207.00 1721.00 237.77 100.79 338.56 2444 512 207.00 1725.00 238.33 101.03 339.36

2448 512 207.00 1729.00 238.88

Documents

National Insurance contributions Tables B and C · State Pension age or over – employer only NICs Page 57 ... (PT) (£166 weekly or £719 monthly). But, for standard rate NICs,